[ "Chapter 5 - Classification_Assessment of Projects Imports_ - Para 4 - _4. Clearance of goods after registration_.txt\n3.1 In terms of Regulation 4 of the Project Import Regulations, 1986 (PIR), the basic requirement for \navailing the benefit of assessment under Tariff Heading No. 98.01 is that the importer should have \nentered into one or more contracts with the su ppliers of the goods for setting up a project. Such \ncontracts should be registered, prior to clearance, in the Custom House through which the goods \nare expected to be imported. The importer shall apply for such registration in writing to the proper \nofficer of Customs.", "Such \ncontracts should be registered, prior to clearance, in the Custom House through which the goods \nare expected to be imported. The importer shall apply for such registration in writing to the proper \nofficer of Customs. \n3.2 Regulation 5 provides in the manner of registering contracts, which is as follows: \n(i) Before any order is made by the proper officer of Customs permitting the clearance of the \ngoods for home consumption; \n(ii) In the case of goods cleared for hom e consumption without payment of duty subject to re -\nexport in respect of fairs, exhibitions, demonstrations, seminars, congresses and \nconferences, duly sponsored or approved by the Government of India or Trade fair Authority \nof India, as the case may be, b efore the date of payment of duty. \n3.3 To expedite registration, the importers are advised to submit the following documents along with \nthe application for registration: \n(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\n(ii) Industrial License and letter of intent, SSI Certificate granted by the appropriate authority \nwith a copy thereof. \n \n(iii) Original Import licence, if any, with a list of items showing the dimensions, specifications, \nquantity, quality, value of each item duly attested by the Licensing Authority and a copy \nthereof.", "Chapter 5 - Classification_Assessment of Projects Imports_ - Para 4 - _4. Clearance of goods after registration_.txt\n(iv) Recommendatory letter for duty concession from the concerned Sponsoring Authority, \nshowing the description, quantity, specification, quality , dimension of each item and \nindicating whether the recommendatory letter is for initial set -up for substantial expansion, \ngiving the installed capacity and proposed addition thereto.", "Chapter 5 - Classification_Assessment of Projects Imports_ - Para 4 - _4. Clearance of goods after registration_.txt\n(v) Continuity Bond with cash security deposit equivalent to 2% of CIF va lue of contract sought \nto be registered subject to the maximum of Rs. 50 lakhs and the balance amount by the \nbank Guarantee backed by an undertaking to renew the same till finalization of the contract. \nThe said Continuity Bond should be made out for an amo unt equal to the CIF value of the \ncontract sought to be registered. \n \n(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\n(vi) Write up, drawings, catalogues and literature of the items under import. \n \n(vii) Process flow chart, plant layout, drawings showing the arrangement of imported machines \nalong with an attested copy of the Project Report submitted to the Sponsoring authorities, \nFinancial Institution, etc.", "Chapter 5 - Classification_Assessment of Projects Imports_ - Para 4 - _4. Clearance of goods after registration_.txt\n\n \n(viii) Two attested copies of foreign collaboration a greement, technical agreement, knowhow, \nbasic/detailed engineering agreement, equipment supply agreement, service agreement, or \nany other agreement with foreign collaborators/suppliers/ persons including the details of \npayment actually made or to be made. Custom s Manual , 2023 \n59 \n \n(ix) Such other particulars, as may be considered necessary by proper officer for the purpose \nof assessment under Heading No. 9801. \n3.4 In regard to the requirement of registration of the contract (or contracts) and production of the \n\u201coriginal deed of contract \u201d, the Board noted that as per Section 10 of the Indian Contract Act, 1872 \na valid contract contains certain essential elements viz. (a) it is entered into by free consent of \nparties competent to contract; (b) there should be lawful consideration; (c) ther e should be a lawful \nobject; and (d) it is not expressly declared to be void under the statute.", "(a) it is entered into by free consent of \nparties competent to contract; (b) there should be lawful consideration; (c) ther e should be a lawful \nobject; and (d) it is not expressly declared to be void under the statute. It is therefore decided that \na purchase order that contains all the essential ingredients of a valid contract must be treated as \none under the Indian Contract Act, 1872. Thus, such a purchase order can be accepted as a \u201cdeed \nof contract\u201d for the purpose of Regulation 5 of Project Import Regulations, 1986. \n[Refer Circular No. 31/2013 -Cus. dated 6 -8-2013] \n3.5 After satisfying that goods are eligible for project imports benefit and importer has submitted all \nthe required documents, the contract is registered by the Custom House and as a token of \nregistration the provisional duty bond is accepted by the Assistant/ Deputy Commissioner of \nCustoms, Project Import Group. The details of the contracts are entered in the register kept for the \npurpose and a Project Contract Registration Number is assigned and communicated to the \nimporter.", "The details of the contracts are entered in the register kept for the \npurpose and a Project Contract Registration Number is assigned and communicated to the \nimporter. 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\nCustoms Cargo Service Providers", "Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 1 - _1. Introduction_.txt\nDisposal of Unclaimed/Uncleared Cargo", "Chapter 25 - Export Oriented Units - Para 9 - _10. B-17 Bond_.txt\n9.1 EOUs used to be private bonded warehouse under provisions of Section 58 of the Customs Act, \n1962. To undertake manufacturing or other operations in the warehouse in re lation to warehoused \ngoods, the required permission was granted under Section 65 of the Customs Act 1962, read with \n\u201cManufacture and Other Operations in Warehouse Regulations, 1966\u201d. The mandatory \nwarehousing has now been done away with w.e.f. 29.07.2016 and EOUs are required to follow \nthe procedure prescribed under Rule 5 of the Customs (Import of Goods at Concessional Rate of \nDuty) Rules, 2017 for which Notification no. 52/2003 -Customs dated 31st March, 2003 has been \namended by Notification No .", "52/2003 -Customs dated 31st March, 2003 has been \namended by Notification No . 59/2017 -Customs dated 30th June, 2017.The degree of supervision \nof the Departmental officers on movement of raw materials, components, finished goods and \nmanufacturing process and accounting in an EOU is aimed at providing operational flexibility, \neasing restrictions and removing practical difficulties faced by EOUs. Accordingly, the \nmanufacture is now allowed without any physical supervision of the Central Excise and Customs \nauthorities, locking of the warehouse premises, control over the issue and retur n of imported \ngoods. Further, all movements from and to the units like clearance of raw materials/ components \nto the job worker's premises, return of goods from the job worker's premises, clearance to other \nEOUs, export and sale into DTA can be made by the manufacturer subject to recording of each \ntransaction in the records prescribed by the Board/Commissioners or their private records \napproved by the Commissioner. \n[Refer Circular No. 88/98 -Cus, dated 2 -12-1998]", "Chapter 25 - Export Oriented Units - Para 9 - _10. B-17 Bond_.txt\n9.2 Exports by EOUs are allowed on self -sealing and self -certification basis. \n[Refer Circular No. 12/2005 -Cus dated 4.3.2005]", "Chapter 25 - Export Oriented Units - Para 9 - _10. B-17 Bond_.txt\n9.3 The EOUs were allowed self -bonding/self -warehousing without the requirement of physical \nverification of goods by officers of Customs and Central Excise for both imported as well as \nindigenously procured goods. This relaxation was available to EOUs with a clean track record \nhaving physical export turnover of goods or services is Rs.10 Crores or above in the preceding \nfinancial year. \n[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\n\n \n9.4 With the removal of mandatory warehousi ng, EOUs stand delicensed as warehouses under \nCustoms Act, 1962, with effect from 13th August, 2016. EOUs are no longer required to maintain \nwarehoused goods register. Instead the records of receipt, storage, processing and removal of \ngoods is required to be maintained in a prescribed form in digital manner. A digital copy of Form \nA, containing transactions for the month, shall be provided to the proper officer, each month (by \nthe 10th of month) in a CD or Pen drive, as convenient to the unit. The requireme nt of sending re -\nwarehousing certificates has also been dispensed with for all EOUs.", "The requireme nt of sending re -\nwarehousing certificates has also been dispensed with for all EOUs. Instead, upon receipt of \ngoods in the unit, copy of relevant bill of entry shall be provided to the jurisdictional office who shall Custom s Manual , 2023 \n246 \n reconcile the imports with intimation p rovided under Rule 5 of Customs (Import of Goods at \nConcessional Rate of Duty) Rules, 2017. \n[Refer Circular No.35/2016 -Customs dated, the 29th July 2016 and Circular No.29/2017 -Customs \ndated 17th July 2017]", "Chapter 16 - Import and Export through Courier - Para 8 - _10. Registration of Authorised Courier_.txt\n9.1 The Courier regulations for both manual and electronic mode prescribe a procedure for \nclearance of uncleared goods. In case of imported goods, the same are required to be \ndetained by Customs and a notice issued to the Authorised Courier and goods can be disposed \nof after the expiry of 30 days of the arrival of the said goods. The charges payable for storage and \nholding 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\n9.2 In the case of export goods, a similar procedure as in respect of imported goods is \nprescribed, the onl y difference being that such goods can be disposed of if they have not been \nexported within 7 days of arrival into the Customs Area or within such extended \nperiod as may be permitted by the Customs.", "Chapter 30 - Offences and Penal Provisions - Para 1 - _1. Introduction_.txt\nOffences and Penal Provisions", "Chapter 22 - Duty Drawback - Para 1 - _2. Duty drawback on export of manufactured goods_.txt\nDuty Drawback \n \n1. Drawback on re -export of imported goods", "Chapter 22 - Duty Drawback - Para 1 - _2. Duty drawback on export of manufactured goods_.txt\n\n \n1.1 Duty Drawback on export of duty paid imported goods is allowed in terms of Section 74 of Customs \nAct, 1962 read with Re -export of Imported Goods (Drawback of Customs Duties) Rules, 1995. \nThe goods are to be entered for export within two years from date of payment of duty on \nimportation thereof. Under certain circumstances this period may be extended upto one year by \nthe Principal Chief Commissioner/Chief Commissioner of Customs and beyond that by the Board. \n [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\n1.2 Application by exporter is required to be made within 3 months from the date on which an order \npermitting clearance and loading of goods for exportation is made by the proper officer. This perio d \nmay be extended up to 12 months from such date of order subject to conditions and fee payment. \n[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\n\n \n1.3 A portion of the Customs duty paid at the time of import is given back as duty drawback, subject \nto cer tain procedure and conditions including identification of export goods with those imported on \nduty payment and their usage. Where the goods are not put into use, ninety eight per cent of Duty \nDrawback is admissible. Otherwise drawback is granted based on p eriod of use. Used goods do \nnot get Drawback if exported 18 months after import. \n [Refer Notification No.19 -Cus., dated 6 -2-1965]", "Chapter 22 - Duty Drawback - Para 1 - _2. Duty drawback on export of manufactured goods_.txt\n1.4 On the issues of compliance to Rules, 1995 relating to manner and time of claiming drawback, \nidentification, determination of and extent of use and other attendant aspects, all cases of \ndrawback processing or denial are to be handled by way of detailed speaking order, following the \nprinciples of natural justice. Each such order is examined by the Commissioner for its legality and \npropriety. \n[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\n1.5 The examination report on shipping bill for re -export must be recorded separately in a self -\ncontained and explicit manner on each of the two aspects of iden tity and use. The examination \nreport should not be made of phrases that are cryptic, generalised or sweeping in nature such as \n\u2018as per declaration\u2019, \u2018in such condition\u2019, \u2018found in order\u2019, \u2018found as declared\u2019, \u2018goods are same\u2019 etc. \n[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\n1.6 In order to prevent dual benefit while sanctioning drawb ack under Section 74 of the Customs Act, \n1962, it may be ensured that a certificate duly signed by the Central/State/UT GST officer, having \njurisdiction over the exporter is obtained, that no credit of integrated tax /compensation cess paid \non imported goods has been availed or no refund of such credit or integrated tax paid on re -\nexported goods has been claimed.", "Chapter 22 - Duty Drawback - Para 1 - _2. Duty drawback on export of manufactured goods_.txt\n[Refer Circular No.21/2017 -Cus., dated 30.06.2017] \n \n1.7 The Pay and Accounts Office (PAO) under Chief Controller of Accounts, CBIC does the accounting \nand reconciliation of drawback payments after the receipt of monthly account from the concerned \nCommission erates or Customs Houses.", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 16 - _19. Arrival of export goods at docks_.txt\n18.1 Generally the processing of Shipping Bills requires the production of a GR form that is used to \nmonitor the foreign exchange remittance in respect of the export goods. However, there are few \nexceptions when the GR form is not required. These exceptions inc lude export of goods valued \nnot more than US $25,000/ - and export of gifts valued upto Rs.5 lakhs. \n[Refer RBI Notifications No.FEMA.23/2000 -RB, dated 3 -5-2000, and \nNo.FEMA.116/2004 -RB, dated 25 -3-2004] Custom s Manual , 2023 \n46", "Chapter 25 - Export Oriented Units - Para 11 - _12. Import and export procedures_.txt\n11.1 The EOUs basically function under the administrative control of the Development Commissioner \nof the SEZ as per the jurisdiction notified by the Ministry of Commerce. The Development \nCommiss ioner is the licensing authority in respect of EOU. In respect of STP / EHTP units, the \ndesignated officer (Director) of the Ministry of Communication and Information Technology is the \nlicensing authority. These authorities are also responsible for monitor ing the export performance \nof the units in terms of Para 6.12 of HBP read with Appendix 6F of FTP. \n11.2 The concept of NFEP and EP has been replaced with Net Foreign Exchange Earning (NFE) from \n2003 -04. Further, duty liability is fixed in proportion to shor tfall in NFE. Now the unit has to achieve \na positive NFE i.e. their foreign exchange earning has to be more than the foreign exchange \noutflow. The NFE is calculated cumulatively in the block of 5 years.", "Now the unit has to achieve \na positive NFE i.e. their foreign exchange earning has to be more than the foreign exchange \noutflow. The NFE is calculated cumulatively in the block of 5 years. If the unit is not NFE positive, \nDevelopment Commissi oner is required to inform the Customs authorities for recovery of the \nproportionate duty. This provision is not only more equitable but also prevents a unit to become \nunviable on account of huge demand without taking into account the exports performance \nachieved. \n11.3 The Development Commissioner is responsible for monitoring foreign exchange \nrealization/remittances of EOUs in coordination with the General Manager, RBI concerned. \n[Refer RBI Circular No. COEXD.3109/05.62.05/1999 -2000, dated 21 -2-2000] \n11.4 The Unit Approval Committee headed by the Development Commissioner is responsible for \nmonitoring the performance of EOUs.", "Chapter 31 - Appeal_ Review and Settlement of Cases - Para 7 - _11. Settlement of Cases_ Settlement Commission_.txt\n10.1 In exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 made applicable \nto Service Tax vide Section 83 of the Finance Act, 1994 and Section 131BA of the Customs Act, \n1962 and in partial modification of earlier Instruction dated 17.08.2011 from F No \n390/Misc/163/2010 -JC and in accordance with the National Litigation Policy that is aimed at \nreducing Government litigation and also expedite the dispute resolution process, the Board has \nfixed the following monetary limits as given below in Table 31.1, which appeal shall not be filed in \nthe 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\nTabel 31.1: Monetary limits for filing appeals to CESTAT, High Courts and Supreme Court \n \nS. No. Appellate Form Monetary Limit \n1 CESTAT Rs. 10,00,000/ - \n2 High Court Rs. 15,00,000/ - \n3 Supreme Court Rs. 25,00,000/ -", "Chapter 31 - Appeal_ Review and Settlement of Cases - Para 7 - _11. Settlement of Cases_ Settlement Commission_.txt\n\n \n For ascertaining whether a matter would be covered within or without the aforementioned limits, \nthe determinative element would be duty/ tax under dispute. To illustrate it further a case involving \nduty upto Rs. 10 lakhs whether with penalty and interest o r otherwise, as the case may be, no \nappeal shall be filed in the Tribunal. However, where the imposition of penalty is the subject matter \nof dispute and the said penalty exceeds the limit prescribed, then the matter could be litigate further. \nSimilarly, wh ere the subject matter of dispute is the demand of interest and the amount of interest \nexceeds the prescribed limit, then the matter may require further litigation. \n Custom s Manual , 2023 \n336 \n However, adverse judgments relating to the following should be contested irrespective of the \namount involved: \n(a) Where the constitutional validity of the provisions of an Act or Rule is under challenge. \n(b) Where notification/instruction/order or Circular has been held illegal or ultra vires.", "(b) Where notification/instruction/order or Circular has been held illegal or ultra vires. \n(c) Classification and refunds issues which are of l egal and/or recurring nature. \n[Refer Instruction F No. 390/Misc/163/2010 -JC, dated 17 -12-2015 and F No. \n390/Misc/116/2017 -JC, dated 04-4-2018] \n10.2 In such cases wherever it is decided not to file appeal, such cases shall not have any precedent \nvalue. In such cases, it should specifically be recor d that \u201ceven though the decision is not \nacceptable, appeal is not being filed as the amount involved is less than the monetary limit \nprescribed by the Board.\u201d. Further, in such cases, there will be no presumption that the Department \nhas acquiesced in the decision on the disputed issues in the case of same assessee or in case of \nany other assessees, if the amount involved exceeds the monetary limits. \n[Refer Instruction F No. 390/170/92 -JC, dated 13 -1-1993 and \nF.No.", "[Refer Instruction F No. 390/170/92 -JC, dated 13 -1-1993 and \nF.No. 390/Misc./163/2010 -JC, dated 20 -10-2010]", "Chapter 30 - Offences and Penal Provisions - Para 2 - _2. Seizure of offending goods_.txt\n1.1 Persons involved in import or export activity in violation of prohibitions or restrictions in vogue or \nwith the intent to evade duties or fraudulently claim export incentives are liable for strict penal \naction under the Customs Act, 1962. The offending goods can be confisc ated and heavy fines and \npenalties imposed on the persons concerned. In fact, sensitive goods like narcotics, FICN, arms \nand ammunitions, etc. are absolutely confiscated. There are also provisions for arrests and \nprosecution 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\n1.2 In the context of penal provisions under the Customs Act, 1962 the term \u201csmuggling\u201d has vast \nconnotations and means \u201cany act or omission which will render such goods liable for confiscation \nunder Sections 111 or 113 of the said Act\u201d.", "Chapter 30 - Offences and Penal Provisions - Para 2 - _2. Seizure of offending goods_.txt\n1.3 In general terms, the word \u201cpenalty\u201d means punishment under the law, i.e., such punishment as is \nprovided in penal laws. It also means the sum payable as a punishment for a default. The Customs \nAct, 1962 cont ains specific provisions for imposition of penalty in case of contraventions of the \nlegal stipulations.", "Chapter 25 - Export Oriented Units - Para 5 - _5. Monitoring and administrative control_.txt\n4.1 Under the EOU scheme, the units are allowed to import or procure from bonded warehouses in \nDTA/ International exhibitions in India, without payment of duty all types of goods including capital \ngoods, raw materials, components, packing materials, consumable s, spares and various other \nspecified categories of equipment including material handling equipment , required for export \nproduction or in connection therewith. However, the goods prohibited for import are not permitted. \nIn the case of EOUs engaged in agric ulture, animal husbandry, floriculture, horticulture, \npisciculture, viticulture, aquaculture, poultry, sericulture, gem & jewellery manufacture and granite \nquarrying, only specified categories of goods mentioned in the relevant notification are permitted \nduty-free import. Indigenous excisable goods specified in Notification no. 22/2003 -CE dated \n31.03.2003 can be procured duty free. \n4.2 The Customs exemption Notification No. 52/03 -Cus. (for imports) and Central Excise exemption \nNotification No.", "Indigenous excisable goods specified in Notification no. 22/2003 -CE dated \n31.03.2003 can be procured duty free. \n4.2 The Customs exemption Notification No. 52/03 -Cus. (for imports) and Central Excise exemption \nNotification No. 22/03 -CE, both d ated 31 -3-2003 prescribe several conditions to be fulfilled by the \nbeneficiaries keeping in view the objective of the EOU scheme and to prevent abuse. EOUs are \nalso provided various flexibilities in the matter of taking out the materials for job work, inte r-unit \ntransfer. The EOUs/ EHTPs/ STPIs/ BTPs are required to be positive net foreign exchange earner Custom s Manual , 2023 \n243 \n except for sector specific provision of Appendix 6 B of FTP where a higher value addition shall be \nrequired as per the provisions of FTP. NFE earnings is calculated cumulatively in blocks of 5 years \nfrom the commencement of commercial production according to a prescribed formula as per para \n6.10 of HBP.", "NFE earnings is calculated cumulatively in blocks of 5 years \nfrom the commencement of commercial production according to a prescribed formula as per para \n6.10 of HBP. \n4.3 The EOUs are licensed to manufacture goods within the premises for the purpose of export. The \nperiod of LOP is initially for five years after the unit has commenced production, which is \nextendable by another five years by the Development Commissioner. On completion of the LOP \nperiod, it is for the unit to decide whether to continue under, or to opt out, of the scheme. Where \nunit opts to continue, DC will extend approval period. If no intimation in this regard is received from \nunit within a period of six months of expiry of approval period, DC will take action, suo motu, to \ncancel approval under EOU scheme a nd take further action in this regard. Where units give their \noption to continue after expiry of six months as stipulated above, DC will grant extension after \nobtaining approval of BOA. \n4.4 Inputs imported or procured duty free are required to be accounted f or in accordance with SION.", "Where units give their \noption to continue after expiry of six months as stipulated above, DC will grant extension after \nobtaining approval of BOA. \n4.4 Inputs imported or procured duty free are required to be accounted f or in accordance with SION. \nFor the items having no SION, consumption of inputs is allowed subject to generation of waste, \nscrap and remnants up to 2% of input quantity. However, if any item in addition to those given in \nSION are required as input or where generation of waste, scrap and remnants is beyond 2% of \nthe input quantity, consumption is allowed on the basis of self -declared norms for a period of three \nmonths till the jurisdictional Development Commissioner fixes ad hoc norms subject to an \nundertaki ng by the unit that the self -declared/ ad hoc norms shall be adjusted in accordance with \nnorms as finally fixed by the Norms Committee in DGFT for the unit. Further, a provision has also \nbeen made to consider such cases by the Board of Approval for appropr iate decision in case of \ndifficulty in fixation of SION by the Norms Committee.", "Further, a provision has also \nbeen made to consider such cases by the Board of Approval for appropr iate decision in case of \ndifficulty in fixation of SION by the Norms Committee. The norms fixed by the Norms Committee \nshall 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\n4.1 In accordance with section 30 of the Customs Act, 1962 the person in charge (Master /Agent) of \na vessel or an aircraft or a vehi cle carrying imported goods or export goods has to deliver an import \nmanifest (an import report in case of a vehicle), in electronic form, prior to arrival in the case of a \nvessel and an aircraft or within 12 hours of arrival in case of a vehicle in the pr escribed form. The \nperson -in-charge or any other person who causes delay and the proper officer is satisfied that \nthere was no sufficient cause for such delay, shall be liable to a penalty not exceeding Rs.50,000/ -\n. A person delivering the import manifest or import report has to declare the truthfulness of its \ncontents.", "Chapter 30 - Offences and Penal Provisions - Para 13 - _13. Presumption of culpable mental state_.txt\n12.1 The officers of Customs also cannot escape serious action including prosecution action, if they \nabuse their powers or collude or connive with tax evaders. In the following cases, prosecution \nproceeding against a Custom officer may be initiated under Section 136 of the Customs Act, 1962: \n(1) If any officer of customs enters into or acquiesces in an y agreement to do, abstains from \ndoing, permits, conceals or connives at any act or thing, whereby any fraudulent export is \neffected or any duty of customs leviable on any goods, or any prohibition for the time being \nin force under this Act or any other la w for the time being in force with respect to any goods \nis or may be evaded, he shall be punishable with imprisonment for a term which may extend \nto [three years], or with fine, or with both. \n Custom s Manual , 2023 \n316 \n (2) In cases of vexatious search,", "Chapter 30 - Offences and Penal Provisions - Para 13 - _13. Presumption of culpable mental state_.txt\n(a) if any officer of customs, r equires any person to be searched for goods liable to \nconfiscation or any document relating thereto, without having reason to believe that he \nhas such goods or documents secreted about his person, the said Customs Officer \nmay be punishable with imprisonmen t for a term which may extend to 6 months, or \nwith fine which may extend to Rs.1, 000/ -, or with both; or", "Chapter 30 - Offences and Penal Provisions - Para 13 - _13. Presumption of culpable mental state_.txt\n(b) if any officer of customs, arrests any person without having reason to believe that he \nhas been guilty of an offence punishable under Section 135 of the said Act, he may be \npunishable with imprisonment for a term which may extend to 6 months, or with fine \nwhich may extend to Rs.1,000/ -, or with both; or", "Chapter 30 - Offences and Penal Provisions - Para 13 - _13. Presumption of culpable mental state_.txt\n(c) if any officer of customs, searches or authorizes any other officer of customs to search \nany place without having reason to believe that any goods, documents, or things of the \nnature referred to in Section 105 of the said Act are secreted in that place, he may be \npunishable with imprisonment for a term which may extend to 6 months, or with fine \nwhich may extend to Rs.1,000/ -, or with both.", "Chapter 30 - Offences and Penal Provisions - Para 13 - _13. Presumption of culpable mental state_.txt\n(3) If any Customs Officer, except in the discharge in good faith of his duty as such officer or in \ncompliance with any requisition made under any law for the time being in force, discloses \nany particulars learnt by him in his official capacity in respect of any goods, he may be \npunishable with imprisonment for a term which may extend to 6 months, or with fine which \nmay extend to Rs.1,000/ - or with both.", "Chapter 23 - Export Promotion Schemes - Para 3 - _3. Advance Authorization Scheme_.txt\n2.1 The provisions of Reward/Incentive Schemes of FTP 2009 -14 (effective for exports till 31.03.2015) \nviz. Served From India Scheme (SFIS), Vishesh Krishi and Gram Udyog Yojana (VKGUY), Agri. \nInfrastructure Incentive Scrip (AIIS), Focus Market Scheme (FMS), Focus Product Scheme (FPS) \nand Status Holders Incentive Scrip (SHIS) Schemes have been dealt at paras 2 to 7 of Chapter \n23 of the Customs Manual 2014. \n \n2.2 Under the FTP 2015 -20,", "Chapter 23 - Export Promotion Schemes - Para 3 - _3. Advance Authorization Scheme_.txt\n\n \n(a) Merchandise Exports from India (MEIS) Scheme rewards export of notified goods listed in \nAppendix 3B of Handbook of Procedures generally @ 2% or 3% or 5% or 7% or 10% of \ncertain FOB value of exports. It includes reward on export via foreign post offices or \ninternational courier terminals of specified items that are transacted using e -commerce \nplatforms, subject to value limit of Rs. 5 lakh per consignment. In order to claim reward under \nMEIS, it is mandatory that exporter declares intent to claim reward at t he time of export on \nshipping 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\n(b) Service Exports from India (SEIS) Scheme incentivizes export of notified services listed in \nAppendix 3D of Handbook of Procedures by service provider located in India who have \nspecified minimum net free foreign exchange earnings in preceding financial year. Only \nservices rendered in the manner as per Para 9.51(i) and Para 9.51(ii) of the Foreign Trade \nPolicy (FTP) 2015 -20 are eligible. The entitlement is either 3% or 5% or 7% of net foreign \nexchange earned.", "Chapter 23 - Export Promotion Schemes - Para 3 - _3. Advance Authorization Scheme_.txt\n\n \n(c) Under these two schemes, based on FOB value of exports/net foreign exchange earnings, \nDGFT issues duty credit scrips viz. MEIS & SEIS scrips. Both, MEIS and SEIS scrips are \nfreely transferable and can be use d for payment of Basic Customs Duty (BCD) on import of \nany item except those listed in Appendix 3A of Foreign Trade Procedures, or for domestic \nprocurement of items that continue to be subject to Central Excise duties in GST regime. \nBasic Customs duty paid through debit under these scrips is allowed to be adjusted as Duty \nDrawback. Additional Customs duty/ post GST remnant excise duty paid through debit in \nthese scrips is also allowed to be adjusted as CENVAT Credit or Duty Drawback. \n[Refer Notifications Nos.", "Additional Customs duty/ post GST remnant excise duty paid through debit in \nthese scrips is also allowed to be adjusted as CENVAT Credit or Duty Drawback. \n[Refer Notifications Nos. 24 and 25 /2015 -Customs, Nos.20 and 21 /2015 -C.E., all dated \n8-4-2015] \n Custom s Manual , 2023 \n222 \n (d) Duty Credit Scrips issued under FTP 2015 -20 can also be utilized / debited for payment of \nCustoms duties in case of EO defaults for authorizations issued under Chapter 4 and 5 of \nFTP 2015 -20.However, Duty Credit Scrips cannot be used to discharge penalty o r interest \nwhich are required to be deposited in cash. [Refer Circular No. 11/2015 -Customs dated \n01.04.2015]", "Chapter 23 - Export Promotion Schemes - Para 3 - _3. Advance Authorization Scheme_.txt\n(e) Clearance of goods from Customs Bonded warehouses using MEIS and SEIS duty credit \nscrips for duty payment is allowed as per the same procedure as is prescribed for DEPB \nscrips. \n[Refer Para 3.11 of Foreign Trade Procedure 2015 -20 and Circular No. 68/2000 dated 18.8.2000 \nand 72/2003 -Cus dated 11.8.2003]. \n \n2.3 Verification related to duty credit scrips:", "Chapter 23 - Export Promotion Schemes - Para 3 - _3. Advance Authorization Scheme_.txt\n\n \n Where export of goods under specific shipping bills/bills of export (not filed electronically in \nCustoms EDI) shown in annexure/condition sheet of the reward duty credit scrip is involved, the \nbacking shipping bills need to be verified for genuineness. However, if the shipping bills were filed \nelectronically in Customs EDI but scrip was not received simultaneously online through electronic \ntransmission from DGFT, such verification of genuineness of shipping bil ls shall be restricted to \nnot more than 5% randomly selected scrips for which EDI shipping bill details (irrespective of port \nof export) shall be viewed in house using the role \u2018enq_ cntry\u2019 in ICES v. 1.5, without seeking \ndocuments from exporter. The Custom Houses need not verify genuineness of shipping bills when \nthe reward scrip has been simultaneously received online through electronic transmission from \nDGFT. Customs can also carry out complete verification of scrip only where specific intelligence \nsugges ts misuse or requirement of an investigation.", "Chapter 23 - Export Promotion Schemes - Para 3 - _3. Advance Authorization Scheme_.txt\n[Refer Circulars No. 5/2010 -Cus.dated 16 -3-2010, No.17/2012 -Cus., dated 5 -7-2012, No. 14/2015 -\nCus. dated 20 -4-2015, 12/2016 -Cus dated 28 -3-2016 and Instruction No.609/119/2010 -DBK., \ndated 18 -1-2011]", "Chapter 5 - Classification_Assessment of Projects Imports_ - Para 2 - _2. Project imports_.txt\n1.1 For the sake of convenience, a special classification has been introduced in the Customs Tariff \nfor project imports, baggage and postal imports. By virtue of this classification, the diverse goods \nthat are imported for the purpose of execution of projects or as baggage and postal imports are \nclassified under one heading and subjected to a uniform rate of duty. This facilitates assessment \nand ensures faster clearances since the alternative would be to classify each item distinctly and \nsubject the same to the applicable duty.", "Chapter 35 - Customs Functions related to Preferential Trade - Para 5 - List of Email IDs.txt\nof various Directorate Generals/Directorates of \nCustoms and Zonal Chief Commissioners/Commissionerates of \nCustoms and Central GST", "Chapter 35 - Customs Functions related to Preferential Trade - Para 5 - List of Email IDs.txt\n\n \nDirectorate Generals/Directorates \n# Name of Directorate Generals/Directorates Email ID \n1 DG Analytics and Risk Management dgarm -cbec@gov.in \n2 (i) DG Anti -Profiteering Indirect Taxes and Customs dgap.cbic@gov.in \n (ii) National Anti -Profiteering Authority (GST) secretary.naa@gov.in \n3 DG Audit Indirect Taxes & Customs dg.audit -cbec@nic.in \n4 DG Export Promotion dgep -dor@nic.in \n5 DG GST Intelligence dgcei.admnnd@gmail.com \n6 DG Goods & Services Tax dggst -cbic@gov.in \n7 DG Human Resource Development (HRM -I) dghrdhrm1.cbic@gov.in \n8 DG Human Resource Development (I&W/EMC) dghrdcbic -saket@gov.in \n9 National Academy of Customs, Indirect Taxes & \nNarcotics dg.", "cbic@gov.in \n8 DG Human Resource Development (I&W/EMC) dghrdcbic -saket@gov.in \n9 National Academy of Customs, Indirect Taxes & \nNarcotics dg.nacen -cbec@nic.in \n10 DG Performance Management dg.insp -cbec@nic.in \n11 Directorate Of Revenue Intelligence drihqrs@nic.in \n12 (i) DG Systems & Data Management dg.sys@icegate.gov.in \n (ii) Directorate of Data Management commr -ddm-cbec@nic.in \n13 DG Taxpayer Services dgts-cbic@gov.in \n14 DG Valuation dg.valuation@dov.gov.in \n15 DG Vigilance dgvig@icegate.gov.in \n16 Directorate Of International Customs diccbec.dor@gov.in \n17 Directorate Of Legal Affairs dla-rev@nic.in \n18 Directorate Of Logistics dol-cbec@nic.in \n19 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\n\n \n Custom s Manual , 2023 \n422 \n \nZonal Chief Commissioners/Commissionerates of Customs \n# Zonal Chief Commissioners of Customs Email ID \n1 Ahmedabad Zone ccoahm -guj@nic.in \n2 Bengaluru Zone ccu-cusblr@nic.in \n3 Bhopal Zone mb.rangisetty@gov.in \n4 Bhubaneshwar Zone ccu-cexbbr@nic.in \n5 Chennai Zone ccchennaizone.tn@nic.in \n6 Delhi Zone ccu-cusdel@nic.in \n7 Delhi (Preventive) Zone cccpdz -cbec@nic.in \n8 Guwahati Zone cco-cgstguwahati@nic.in \n9 Hyderabad Zone ccu-cexhyd@nic.in \n10 Kolkata Zone ccu-cuskoa@nic.in \n11 Meerut Zone ccu-cexmeerut@nic.", "in \n9 Hyderabad Zone ccu-cexhyd@nic.in \n10 Kolkata Zone ccu-cuskoa@nic.in \n11 Meerut Zone ccu-cexmeerut@nic.in \n12 Mumbai -I Zone ccu-cusmum1@nic.in \n13 Mumbai -II Zone chiefcom@jawaharcustoms.gov.in \n14 Mumbai -III Zone cczone3@mumbaicustoms3.gov.in \n15 Nagpur Zone cccexnag@gmail.com \n16 Patna (Preventive) Zone ccu-cuspatna@nic.in \n17 Pune Zone ccu-cexpune@nic.in \n18 Thiruvananthapuram Zone ccu-cexcox@nic.in \n19 Tiruchirappalli (Preventive) Zone ccuprev -custrichy@nic.in \n20 Visakhapatnam Zone suresh.kishnani@nic.in", "Chapter 35 - Customs Functions related to Preferential Trade - Para 5 - List of Email IDs.txt\nCustom s Manual , 2023 \n423 \n Custom s Manual , 2023 \n424", "Chapter 35 - Customs Functions related to Preferential Trade - Para 5 - List of Email IDs.txt\n\n \nFor more information access our website at cbic.gov.in \n\u00a92023 Central Board of Indirect Taxes and Customs All rights reserved. \nThe information contained herein is of general nature and is not intended to address the circumstances of any \nparticular individual or entit y. Although we endeavour to provide accurate and timely information, there can be \nno guarantee that such information is accurate as of the date it is received or that it will continue to be accurate \nin the future . No one should act on such information with out appropriate professional advice after a thorough \nexamination of the part icular situation . \nPlease share your feedback with us at dircus@nic.in", "Chapter 23 - Export Promotion Schemes - Para 8 - _9. Older E xport Promotion Schemes_.txt\n7.1 Imports and exports under the Export Promotion schemes are permitted at the ports, airports, \nICDs and LCSs, as specified in the respective Customs duty exemption notifications. However, \nthese notifications empower the Commissioners of Customs to permit exp ort/import under these \nschemes from any other place which has not been notified, on case to case basis by making \nsuitable arrangements at such places. In addition, international courier terminals and foreign post \noffices, as notified are included as port o f export for rewards on exports of goods subject to value \nlimit of Rs. 5 lakh per consignment. \n[Refer DGFT Notification No. 22/2015 -20 dated 26.07.2018 and Customs Notification No. 24/2015 -\nCus 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\n7.2 Facility to execute a common bond for specified export promotion schemes like Advance \nAuthorization/Duty Free Import Authorization and EPCG is permitted to authorization holders, \nsubject to certain conditions. \n[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\n7.3 Facility for suomoto payment of Customs duty in case of bona fide default in export obligation \nunder the Advance/ EPCG authorisations is provided in procedure prescribed vide Circular No. \n11/2015 -Customs dated 01.04.2015. Para 4.50 and para 5.23 of HBP 2015 -2020 refer to this \nfacility. \n \n8. Verification and Monitoring related to AA, DFIA, EPCG and Post Export EPCG \nauthorizations:", "Chapter 23 - Export Promotion Schemes - Para 8 - _9. Older E xport Promotion Schemes_.txt\n\n \n8.1 The AA holder is required to maintain a true and proper account of consumption and utilization of \nduty free imported/domestically procured goods for a specified minimum period. The AA No./date \nis to be indicated on the shipping bill/ bill of export or invo ice (in case of deemed exports). The \nimports/exports under AA and their utilization require monitoring. The AA holder is to submit \nrelevant export documents to RA to obtain an Export Obligation Discharge Certificate (EODC). An \nAA holder is required to depo sit Customs duties with interest in case EO is not fulfilled. The RA \ninforms details of payments to Customs at the port of registration or Commissioner of Customs Custom s Manual , 2023 \n227 \n having jurisdiction over the factory of AA holder, as the case may be. The EODC or redemption \nletter is taken into account by Customs authority at port of registration for purposes of redemption \nof 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\n\n \n8.2 The jurisdictional Commissioners of Customs are required to take action to monitor fulfilment of \nexport obligation. Field formations are now also enabled to view in EDI the authorization -wise all \nIndia export details which would assist in identifying actionable cases under Advance Authorization \nand EPCG scheme. Com missioners are to put in place an institutional mechanism for periodical \nmeetings with RA to exchange intelligence, check misuse and pursue issues such as EO fulfilment \nstatus in cases where EO period has expired in that quarter/ previous quarter so that c oncerted \naction can be taken against the defaulters. In case of defaulters, the field formation may issue \nsimple notice to the Authorisation holder for submission of proof of discharge of export obligation. \nIn case, where the Authorization holder submits p roof of their application having been submitted \nto DGFT, the matter may be kept in abeyance till the same is decided by DGFT. Further, timely \naction taken in all cases of default is required to be initiated to safeguard revenue.", "In case, where the Authorization holder submits p roof of their application having been submitted \nto DGFT, the matter may be kept in abeyance till the same is decided by DGFT. Further, timely \naction taken in all cases of default is required to be initiated to safeguard revenue. The action to \nsafeguard re venue is monitored through CBIC\u2019s Comprehensive MIS formats DGI - Cus 11& 11A. \nAll field formations are required to update this data on regular basis. \n [Refer Circular 16/2017 Dated 02.05.2017]", "Chapter 23 - Export Promotion Schemes - Para 8 - _9. Older E xport Promotion Schemes_.txt\n\n \n8.3 Apart from the checks prescribed in Board\u2019s extant instructions, the jurisdictional Commissioners \nof Customs are also to cause random verification for some of the authorizations issued under \nEPCG/ DFIA/ Advance Authorization schemes to check correctness of address on the \nAutho rizations. The correctness of installation certificates issued by the Chartered Engineers is \nrequired to be verified on a random basis and has been restricted to 5% cases. When address \nverification or Installation Certificate verification is requested by t he Customs authorities in respect \nof EPCG authorizations, the authorities should include in their verification, a check of the periodical \nutility bills (containing the address) as one of the means enabling verification of \ninstallation/operation/ licensee p remises. Wherever aforesaid checks are prescribed, the \nverification shall be carried out through the jurisdictional Customs authorities. \n[Refer Instruction issued vide F.No.", "Wherever aforesaid checks are prescribed, the \nverification shall be carried out through the jurisdictional Customs authorities. \n[Refer Instruction issued vide F.No. 605/71/2015 -DBK dated 14.10.2016] \n \n8.4 To rule out fabricated export documents us ed to show fulfilment of EO, the genuineness of \nshipping bills or bills of export not on Customs EDI (i.e. manual) is to be expeditiously verified \nwhile registering a duty credit scrip or post export EPCG duty credit scrip or processing \nEODC/redemption let ters based on document purported to be of Customs non -EDI ports \n[Refer Circulars No.5/2010 -Cus., dated 16 -3-2010, No.25/2012 Cus., dated 6 -9-2012, Instruction \nNo.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\nAn Indian Customs Single Window Project has begun with the establishment \nof an appropriate administrative structure in the form of an inter -ministerial Steering Group \nthat is chaired by Member (Customs), CBIC, a Project Management Group in CBIC and \nProje ct Management Units in the Ministries. With the introduction of Single Window, an \nelectronic online message exchange between the Food Safety and Standards Authority of \nIndia (FSSAI) and the Department of Plant Protection, Quarantine and Storage (PQIS) wit h \nthe Customs has started, which enables reducing the dwell time considerably. Under this \nonline message exchange system for import goods there is seamless online exchange in real \ntime of the Customs Bill of Entry (Import declaration) with these agencies a nd Release Order \n(RO) from both the agencies will be received by the Customs in electronic message format. \nThe salient features of this online message exchange system are as under:", "Chapter 1 - Overview of Customs Functions - Para 3 - _2. IGM _SMTP_.txt\n(i) Indian Customs EDI System (ICES) would transmit \u201cBE message\u201d to the FSSAI and \nPQIS on completion of assessment of the relevant Bills of Entry (Bs/E) by the Customs \nICES application after entry -inward of the consignment. The BE message would be \nprovided to FSSAI/PQIS for all Bs/E falling under t he identified Custom Tariff Heads \n(CTHs), as per list made available by the respective agencies.", "Chapter 1 - Overview of Customs Functions - Para 3 - _2. IGM _SMTP_.txt\n(ii) The Customs officers would be able to access the details of the Bs/E referred by the \nICES to FSSAI/PQIS. \n \n(iii) The importers would track the status of the Bs/E on ICEGATE \n(https://www.icegate.gov.in). \n \n(iv) The receipt of the Bs/E message shall be acknowledged by the FSSAI/PQIS through a \nreceipt message to the ICES.", "Chapter 1 - Overview of Customs Functions - Para 3 - _2. IGM _SMTP_.txt\n(v) On processing of the Bs/E message by the FSSAI/PQIS, these agencies would \nelectronically t ransmit an RO, concerning each item of the Bs/E. From the Customs \nside, Out of Charge (OOC) will not be allowed in the system till the RO is received from \nthe agency concerned for all the items. There are 6 types of ROs which may be provided \nby the FSSAI/P QIS to the ICES, as follows:", "Chapter 1 - Overview of Customs Functions - Para 3 - _2. IGM _SMTP_.txt\n(a) Release - goods can be released by the Customs. \n(b) Destruction goods to be destructed by the Customs. \n(c) Deportation goods to be exported back to the Country of Origin. \n(d) No Objection Certificate (NOC) goods can be released by t he Customs. \n(e) NCC (Non -compliance Certificate) non -rectifiable defects observed in the goods. \n(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\n\n \n Custom s Manual , 2023 \n11 \n (vi) In case, the Release Order falls under types (b), (c) and (e) above, the OOC would not \nbe allowed in the ICES. Details of such consignments will be entered by the Customs \nAssessing Officer in the closure of B/E menu after all processes are complete. \n(vii) On r eceipt of RO online, the Customs ICES shall integrate the data in the ICES \ndatabase, which shall be available to the Customs officers concerned. \n(viii) The other formalities under the Customs Act, 1962 such as duty payment, goods \nregistration, examination would continue during the time interval between transmission \nof Bs/E message from ICES to the receipt of RO message from FSSAI/PQIS. During \nthis period the samples of the goods under consideration may also be taken for testing \npurposes.", "Chapter 1 - Overview of Customs Functions - Para 3 - _2. IGM _SMTP_.txt\n(ix) In terms of Board\u2019s C ircular No.3/20 11-Customs ., dated 6 -1-2011 import consignments \nthat have been tested on previous five consecutive occasions and found in order may \nnot be referred to FSSAI. Under single window project, the electronic monitoring and \nwaiver of shipments whic h are eligible for waiver from FSSAI testing are being effected \nwithout human interference.", "Chapter 1 - Overview of Customs Functions - Para 3 - _2. IGM _SMTP_.txt\n\n \n(x) Since the electronically received RO in regard to Bs/E referred to FSSAI/PQIS shall be \naccepted by the Customs for clearance of the imported foods items/plant ma terials, the \nCustoms shall not insist on a physical copy of the RO from these agencies. \n[Circular No. 09/2015 -Customs dated 31.03.2015] \n(xi) SWIFT in Exports have been extended on export side for online referral to WCCB to \nall Customs EDI locations for smooth online clearance. \n[Refer Circular No.9/ 2015 Cus., dated 13 -4-2015, Circular No.1/2017 -Customs \n 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\n2.1 EOUs/EHTPs/STPs are entitled to import duty free (including exemption from IGST & cess up to \n31.03.2021) raw materials, capi tal goods and office equipment etc. vide Customs Notification No. \n52/2003 - Cus., dated 31 -3-2003 and procure indigenous excisable goods duty free vide Central \nExcise Notification No. 22/2003 -CE., dated 31 -32003.", "Chapter 17 - Import and Export through Post - Para 1 - _1. Introduction_.txt\nImport and Export through Post", "Chapter 35 - Customs Functions related to Preferential Trade - Para 4 - List of Circular .txt\ns/ Instruction s/ Notification s", "Chapter 35 - Customs Functions related to Preferential Trade - Para 4 - List of Circular .txt\n\n \nS. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n1 6/2/1965 Notification No.19/65 -\nCustoms Drawback rates -goods taken into \nuse- after importation. 22 1.3 \n19 3.2 \n2 24/09/1966 Notification No.174/66 -Cus. \nas amended vide Notification \n44/2017 -Cus dated \n30.06.2017 Private personal property -re-import of 19 2.3(iv) \n3 28/01/1977 Clarification issued vide F. \nNo. 353/91/74 -Cus -- 7 3.1 \n4 1/10/1977 Notification No. 208 -Cus.", "353/91/74 -Cus -- 7 3.1 \n4 1/10/1977 Notification No. 208 -Cus. -- 22 5.2 \n5 9/1/1978 Instructions F. No.511/7/77 -\nCus.VI -- 7 3.1 \n6 29/05/1984 Circulars No.23/84 -CX-6 -- 25 16.2 \n7 10/6/1986 Instructions \nF.No.305/105/85 -FTT -- 25 32.1 \n8 11/1/1988 Instruction F. No. \n11018/63/87 -Ad IV -- 24 32.1 \n9 13/01/1993 Instruction F.No.390/170/92 -\nJC -- 31 10.2 \n11.3 \n10 2/3/1994 Circular No. 27/27/94 -CX -- 31 11.3 \n11 13/07/1994 Notification No.", "27/27/94 -CX -- 31 11.3 \n11 13/07/1994 Notification No. 154/1994 -\nCus Exemption to samples, price lists, \ncommercial samples or prototypes \nimported as baggage or by post. Air \nor Courier service and prototypes of \nengineering goods imported as \nsamples for executing or securing \nexport orders 18 4.1 \n12 7/1/1994 Notification No.33/94 -\nCus(N.T.) -- 22 1.1 \n13 17/08/1994 Instruction F.No. 268/35/92 -\nCX-8 -- 25 16.2 \n14 13/07/1994 Notification No. 154/94 -Cus -- 17 6.2 \n15 23/02/1995 Circular No. 15/95 -Cus Horticulture etc. 100% EOUs - \nExemption from Customs \nSupervision 25 6.1 \n16 10/4/1995 Circular No.36/95 -Cus import Manifest (Vessels) \nAmendment Regulations,", "100% EOUs - \nExemption from Customs \nSupervision 25 6.1 \n16 10/4/1995 Circular No.36/95 -Cus import Manifest (Vessels) \nAmendment Regulations, 1995 - \nInstructions regarding 2 9.1 \n13.2 \n17 30/05/1995 Circulars No.56/95 -Cus Courier imports - Normal duty but \nbenefit of exemption notifications \navailable - Imports of gifts/ /samples \nare duty free upto specified value \nand documents 16 13.1 \n18 26/05/1995 Notifications No.32/95 -Cus \n(NT) -- 14 7.1 (f) \n19 5/6/1995 Circulars No.59/95 -Cus Customs refund applications \nregulations - CBEC clarification 14 7.1 (f) Custom s Manual , 2023 \n392 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n20 14/11/1995 Notification No.", "1 (f) Custom s Manual , 2023 \n392 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n20 14/11/1995 Notification No.158/95 -Cus \nas amended vide Notification \n43/2017 -Cus dated \n30.06.2017 Reimported Indian goods and parts \nthereof (whether of Indian or foreign \nmanufacture) when imported for \nrepairs, reconditioning, reprocessing, \nremaking or similar other process \nexamples. 19 2.3(iii) \n21 17/11/1995 Circular No.156/67/95 -CX -- 31 11.3 \n22 16/09/1996 Circulars No.47/96 -Cus Transportation of cargo by Air Taxi \noperators from Inland airports to \ngateway airports - permission and \nprocedure regarding 10 16.2 \n23 7/7/1997 Instruction F.No. 450/82/95 -\nCus. IV -- 15 3.5 \n24 20/08/1997 Circular No.", "450/82/95 -\nCus. IV -- 15 3.5 \n24 20/08/1997 Circular No. 330/46/97 -CX Problems faced by 100% EOUs and \nunits in EPZ, STP and EHTP units for \nassessment of scrap and waste \ngenerated - Regarding 25 16.2 \n25 17/10/1997 Circulars No. 52/97 -Cus ICD / CFS -Cost Recovery Charges 28 2.33 \n26 21/11/1997 Circulars No. 63/97 Cus Specified Import Cargo - Fast Track \nClearance Procedure 25 12.1 \n27 10/3/1998 Circulars No. 14/98 -Cus Single Bond required for Surety/ \nsecurity 25 10.3 \n12.1 \n24 10.3 \n28 16/03/1998 Circulars No.17/98 -Cus Clearing of Laptop computers and \nVideo Projection System from EHTP/ \nSTP and EPZ Unit - Regarding.", "25 27.1 \n29 27/03/1998 Circulars No.22/98 -Cus Samples for DTA Sale/ Export 25 22.2 \n30 19/06/1998 Circular No.", "25 27.1 \n29 27/03/1998 Circulars No.22/98 -Cus Samples for DTA Sale/ Export 25 22.2 \n30 19/06/1998 Circular No. 42/98 -Cus EOUs/ EPZ Units - Option to Execute \nSingle B -17 Bond (sur) or Bond and \nBG upto 5% of Bond Value 25 10.3 \n31 4/8/1998 Circulars No.57/98 -Cus Export Cargo movement by \ncontainers/ trucks from hinterland to \nSeaport / Air Cargo complexes - \nProcedure Prescribed 10 16.2 \n32 15/09/1998 Circular No.66/98 -Cus EOUs / EPZ / EHTP / STP Units - \nReliefs in Execution of B -17 Bond 25 10.3 \n33 26/10/1998 Circular No.80/98 -Cus No direct correspondence on Policy \nIssues by Ministries with Customs \nCommissionerates 28 2.33 \n34 5/11/1998 Circulars No.83/1998 -Cus Movement of containers and \ncontainerised cargo - Instruction \nregarding.", "10 3.2 \n35 13/11/1998 Circulars No.85/98 -Cus Assessment of clearance of goods \nimported / exported through courier \nmode - courier Imports and \nExports(Clearance) Regulation, 1998 \n- Regarding 16 13.1 \n36 2/12/1998 Circular No. 88/98 -Cus EOUs - Bonding Procedure \nLiberalised 25 9.1 Custom s Manual , 2023 \n393 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n37 8/12/1998 Circulars No.90/98 -Cus Simplification in procedure for \nmovement of export goods from \nfactories, 100% EOUs/EPZs etc. on \nthe basis of self certification and \nreduced percentage of Physical \nexamination - reg. 2. Reduction in \npercentage of Physical Examination \nof Export Cargo.", "on \nthe basis of self certification and \nreduced percentage of Physical \nexamination - reg. 2. Reduction in \npercentage of Physical Examination \nof Export Cargo. 25 12.4 \n38 29/04/1999 Circular No.19/99 -Cus Diamond Gem & Jewellery Export \nPromotion Scheme - Amendments \nregarding. 25 19.4 \n39 27/05/1999 Circulars No.31/99 -Cus Procedure of transshipment of export \ncargo from gateway ports like \nChennai and JNPT - reg. 10 16.2 \n40 22/06/1999 Instruction F.No.394/71/97 -\nCus(AS) -- 30 10.7 (vii) \n41 20/08/1999 Circular and No.52/99 -Cus Clearance of Samples from \nEOUs/EPZ/EHTP/STP Units to DTA - \nRegarding.", "25 22.2 \n42 10/9/1999 Circular 60/99 -Cus Difficulty being faced by \nEOU/EPZ/STP units in regard to \nreplacement of goods exported or \nimported and found damaged or \ndefective or other -wise unfit for use - \nreg. 25 13.2 \n43 6/10/1999 Circulars No. 69/1999 -Cus Movement of Imported Cargo by \nContainers / Trucks from Airport / \nACCs to ICDs / CFSs / Airports / \nACCs - reg. 10 13.3 \n16.2 \n44 17/11/1999 Circular No. 76/99 -Customs -- 25 10.3 \n10.5 \n45 18/02/2000 Circular No.515/11/2000 -CX Committee on Disputes between \nGovt. and PSUs -Proforma for \nForwarding Proposals revised 31 11.3 \n46 21/02/2000 RBI Circular No.", "and PSUs -Proforma for \nForwarding Proposals revised 31 11.3 \n46 21/02/2000 RBI Circular No. \nCOEXD.3109/05.62.05/1999 -\n2000 -- 25 11.3 \n47 3/5/2000 Circulars No.34/2000 -Cus Transshipment of import and export \ncargo from/through gateway ports - \nprocedure reg. 10 16.2 \n48 3/5/2000 Notifications \nNo.FEMA.23/2000 -RB -- 3 18.1 \n49 16/05/2000 A.D. (M.A. Series) Circular \nNo.11 Foreign Exchange Management Act, \n1999 17 7.4 \n50 24/05/2000 Circular No.", "(M.A. Series) Circular \nNo.11 Foreign Exchange Management Act, \n1999 17 7.4 \n50 24/05/2000 Circular No. \n50/2000Customs EOUs/EPZ/EHTP/STP Units ---B17 \nbonds - debit of only 25% of duty \nforegone 25 10.5 Custom s Manual , 2023 \n394 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n51 30/06/2000 Circulars No.55/2000 -Cus Cargo - Consolidation of cargo at \ngateway port 11 3.2 \n4.2 \n52 4/7/2000 Instruction vide F.No.", "305/48/2000 -FTT -- 25 17.2 \n53 5/7/2000 Circulars No.56/2000 -Cus Transshipment of Containers from \nGateway ports to ICDs/CFSs 10 16.2 \n54 13/07/2000 Circulars No.61/2000 -Cus Cargo - Movement of imported cargo \nby containers / trucks from Airports / \nACCS to ICDs/CFSs/Airports/ACCS 11 4.2 \n16.2 \n55 24/07/2000 Instructions \nF.No.450/80/2000 -Cus.IV -- 8 11.1(ix) \n56 17/08/2000 Circulars No.67/2000 -Cus Consolidation of cargo at gateway \nport-procedure -regarding - 11 4.2 \n57 18/08/2000 Circular No. 68/2000 Facility for permitting imports under \nDEPB Scheme at customs bonded \nwarehouses through TRA procedure \n- regarding.", "68/2000 Facility for permitting imports under \nDEPB Scheme at customs bonded \nwarehouses through TRA procedure \n- regarding. 23 2.2 (e) \n58 31/08/2000 Circular Nos. 72/2000 -Cus Administrative Control over Export \nOriented Units (EOUs)/Export \nProcessing Zones - Instructions \nregarding. 25 5.2 \n59 16/10/2000 Circular No.84/2000 -Cus Clearances of Laptop Computers and \nVideo Projection System from \nEHTP/STP and EPZ Units - Reg 25 27.1 \n60 2/11/2000 Circular No.87/2000Cus Administrative Control over Export \nOriented Units (EOUs) / Export \nProcessing Zones - Instructions Reg.", "25 5.2 \n61 23/02/2001 Circulars No.11/2001 -Cus Valuation (Customs) - Cases handled \nby Special Valuation Branch of the \nCustom Houses - Review of \ninstructions 6 9.7 \n62 17/04/2001 Circular No.22/2001 -Cus Consolidation of cargo at the \ngateway port -procedure -regarding. 11 3.2 \n4.2 \n63 24/05/2001 Circular No.31/2001 -Cus Amendments in Exim Policy and \nHandbook of Procedures, 1997 -2002 \nrelating to Gem& Jewellery Sector \nand EOU/EPZ/ STP/ EHTP/SEZ \nScheme - Issuance of Customs / \nCentral Excise notifications - reg.", "25 25.2 \n64 20/06/2001 Circular No.578/15/2001 -CX Dispute between the Department and \nPSU - COD clearance - Requirement \nof - Reg 31 11.3 \n65 31/07/2001 Circulars No.42/2001 -Cus Speedy Customs clearance to avoid \npayment of detention/demurrage \ncharges. 15 3.5 Custom s Manual , 2023 \n395 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n66 3/8/2001 Notification No.36/2001 -Cus. \n(NT) This Notification is Amended by \nNotification No. 62/2001 -Customs \n(N.T.)", "(NT) This Notification is Amended by \nNotification No. 62/2001 -Customs \n(N.T.) 6 2.1 \n67 6/8/2001 Circulars No.43/2001 -Cus Import of livestock products - reg - 7 6.3 \n8 11.1(ix) \n68 25/10/2001 Circulars No.58/2001 -Cus Application of PFA Act, 1954 and \nother Acts for the clearance of \nconsignments of food articles - \ninstructions - regarding - 8 4.8 \n11.1(ix) \n69 5/12/2001 Circular No.75/2001 -Cus Movement of export cargo from one \nport to another by rail - reg. - 10 9.1 \n16.2 \n70 7/12/2001 Circulars No. 78/2001 -Cus Bank guarantee for transshipment of \ncargo from gateway ports to feeder \nports/ICDs/CFSs -reg.", "- 10 9.1 \n16.2 \n70 7/12/2001 Circulars No. 78/2001 -Cus Bank guarantee for transshipment of \ncargo from gateway ports to feeder \nports/ICDs/CFSs -reg. 10 14.1 \n16.2 \n71 23/01/2002 Circulars No.6/2002 -Cus Examination norms for export goods \nat port of export - reg. - 3 21.4 \n72 25/02/2002 Circulars No.15/2002 -Cus Carriage of coastal cargo from one \nIndian port to another port in foreign \ngoing vessels -reg. 10 16.2 \n73 1/3/2002 Notification No. 21/02 -Cus -- 17 4.3 \n74 5/3/2002 Circular No.16/2002 -Cus General permission for release of \nimported currency through post - reg.", "21/02 -Cus -- 17 4.3 \n74 5/3/2002 Circular No.16/2002 -Cus General permission for release of \nimported currency through post - reg. 17 7.3 \n75 13/03/2002 Circulars No.18/2002 -Cus Customs procedure for export of \ncontainer cargo from ICDs/CFSs in \nIndia to Bangladesh and Nepal \nthrough LCSs - reg. - 10 16.2 \n76 29/07/2002 Circulars No. 46/2002 -Cus Transshipment of containers to \nICDs/CFSs - reg. 10 6.2 \n16.2 \n77 13/09/2002 Circular No.60/02 -Cus with \nAnnexure V General permission for Authorised \nDealers to import currency notes \nfrom their overseas branches - \nregarding. 17 7.4 \n78 7/10/2002 Circulars No.", "17 7.4 \n78 7/10/2002 Circulars No. 65/2002 -Cus Permission to send out goods for job \nwork by EOUs/EPZ/STP/EHTP/SEZ \nUnits - Reg. 25 26.3 (v) \n79 19/12/2002 Circular No.90/2002 -Cus Issuance of Transshipment Permit at \nPorts on Saturdays - reg. 10 6.2 \n16.2 \n80 6/3/2003 Circular No. 14/2003 -Cus Decentralization of the work relating \nto fixation of Brand Rate of drawback \nunder Rule 6 and Rule 7 of the \nCustoms & Central Excise Duties \nDrawback Rul es, 1995. 22 2.12 Custom s Manual , 2023 \n396 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n81 24/03/2003 Circular No.", "22 2.12 Custom s Manual , 2023 \n396 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n81 24/03/2003 Circular No. 17/2003 -Cus Removal of Laptop Computers and \nVideo Projection System Temporarily \nout of EOU or EHTP / STP/SEZ Unit \n- Reg. 25 27.1 \n82 28/03/2003 Circular No.21/2003 -Cus Requirement of registration of \nmanufacturing premises of foreign \ndrugs manufacturer prior to their \nimport in the country under Drugs \nand Cosmetics Rules - reg. 8 11.1(ix) \n83 1/4/2003 Circular No. 26/2003 -Cus Permission to send out goods for job \nwork by EOUs/STP /EHTP /SEZ \nUnits - Reg. 25 26.3 (v) \n84 18/07/2003 Circulars No.", "26/2003 -Cus Permission to send out goods for job \nwork by EOUs/STP /EHTP /SEZ \nUnits - Reg. 25 26.3 (v) \n84 18/07/2003 Circulars No. 61/2003 -Cus Customs procedure for export of \ncontainer cargo from ICDs/CFSs in \nIndia to Bangladesh and Nepal \nthrough LCSs - reg. 10 16.2 \n85 11/8/2003 Circular No. 72/2003 -Cus Facility for permitting imports under \nDEPB Scheme at Customs bonded \nwarehouses through TRA procedure \n- regarding.", "10 16.2 \n85 11/8/2003 Circular No. 72/2003 -Cus Facility for permitting imports under \nDEPB Scheme at Customs bonded \nwarehouses through TRA procedure \n- regarding. 23 2.2 (e) \n86 6/10/2003 Circulars No.87/2003Cus Movement of Domestic Courier bags \non domestic segments of \ninternational flights -reg 10 16.2 \n87 12/9/2003 Notification No.75/2003 -\nCustoms (NT) Central Government hereby fixes the \nrate of interest at six per cent - per \nannum for the purposes of the 27A \nSection Custom Act1 962. 14 7.1 (f) \n88 22/12/2003 Circulars No.110/2003 -\nCustoms Filing of Import Manifest before \narrival of the vessel or aircraft -reg 2 5.3 \n13.2 \n89 16/02/2004 Circulars No.", "15/2004 -\nCustoms Filing of Import Manifest before \narrival of the vessel or aircraft -reg 2 5.3 \n13.2 \n90 5/3/2004 Circular No.23/2004 -Cus Testing of imported textile/textile \narticles for its composition and \nhazardous dyes -reg 8 11.1(ix) \n91 25/03/2004 Notifications \nNo.FEMA.116/2004 -RB Foreign Exchange Management \n(Export of Goods and Services) \n(Second Amendment) Regulations, \n2004 3 18.1 \n92 6/4/2004 Circular No.27/2004 -Cus Appointment of custodian for Air \nCargo Complex and Seaports -\nregarding 28 2.11 \n2.33 \n93 16/04/2004 Circulars No.", "30/2004 -\nCustoms Filing of Import Manifest before \narrival of the vessel or aircraft - reg 2 5.3 \n13.2 \n94 26/04/2004 Circular No.31/2004 -Cus Directions of the Hon'ble Supreme \nCourt of India dated 14.10.2003 in \nthe matter of WP No. 657/95 - \nRegarding. 20 4.1 \n6.1 \n95 13/05/2004 Circulars No.34/2004 -Cus Filing of Import Manifest before \narrival of the vessel or aircraft -reg.", "657/95 - \nRegarding. 20 4.1 \n6.1 \n95 13/05/2004 Circulars No.34/2004 -Cus Filing of Import Manifest before \narrival of the vessel or aircraft -reg. 2 13.2 Custom s Manual , 2023 \n397 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n96 3/6/2004 Circular No.39/2004 -Cus Implementation of provisions of \nclause (3), sub -clause (22) of Plant \nQuarantine (Regulation of Import into \nIndia) Order, 2003 -reg 8 11.1(ix) \n97 26/10/2004 Circular No.60/2004 -Cus Clearance of imported metal scraps -\nProcedure regarding.", "8 11.1(ix) \n98 7/10/2004 Circulars No.52/2004 -Cus Bank Guarantee for transshipment of \nimport & export cargo from Gateway \nPorts to Feeder Ports/ICDs/CFSs \nand vice versa regarding 10 16.2 \n99 13/10/2004 Circular No. 54/2004 -Cus Foreign Trade Policy (FTP) \nannounced on 31.8.2004 - \nAmendment of notifications relating \nto EOU and Gems and Jewellery \nExport Promotion Schemes - Reg. 25 10.3 \n100 4/1/2005 Instruction \nF.No.450/132/2004 -Cus.IV -- 8 11.1(ix) \n101 4/1/2005 Instructions \nF.No.450/132/2004 -Cus.IV -- 8 6.3 \n102 4/3/2005 Circular No. 12/2005 -Cus Fast Track Clearance Procedure.", "12/2005 -Cus Fast Track Clearance Procedure. 25 9.2 \n103 8/4/2005 Notification was No.32/2005 -\nCus -- 23 9 \n104 11/3/2005 Circular No.18/2005 -Cus No requirement of permission for \npalletisation - regarding. 3 23.2 \n105 11/3/2005 Circulars No. 13/2005 -Cus Delayed, incomplete or incorrect \nfiling of Import Manifest of Import \nReport - Regarding - 2 6.4 \n13.2 \n106 25/07/2005 Circular No.31/2005 -Cus Containers/cargo -Movement of \ncontainers and containerised cargo - \nInstructions - regarding. 10 3.2 \n16.2 \n107 12/9/2005 Instruction F. No. \n434/17/2004 -Cus.IV -- 28 Appendix \nII (vii) \n108 3/10/2005 Circular No.40/2005 -Cus Clearance of imported metal scrap -\nProcedure regarding.", "434/17/2004 -Cus.IV -- 28 Appendix \nII (vii) \n108 3/10/2005 Circular No.40/2005 -Cus Clearance of imported metal scrap -\nProcedure regarding. 8 11.1(ix) \n109 13/10/2005 Instruction \nF.No.450/122/2005 -Cus.IV -- 8 6.3 \n11.1(ix) \n110 24/11/2005 Circular No.43/2005 -Cus Introduction of Risk Management \nSystem (RMS) in Imports 8 4.8 \n3 15.1 \n3 11.1 \n111 24/11/2005 Circulars No. 44/2005 -Cus Delayed, incomplete or incorrect \nfiling of Import Manifest or Import \nReport 2 6.4 \n13.2 \n112 24/11/2005 Circulars No.45/2005 -Cus Transshipment of import and export \ncargo - waiver of bank guarantee 10 14.1 \n16.", "4 \n13.2 \n112 24/11/2005 Circulars No.45/2005 -Cus Transshipment of import and export \ncargo - waiver of bank guarantee 10 14.1 \n16.2 \n113 24/11/2005 Circulars No.46/2005 -Cus Automation of movement of \ncontainerized cargo from Gateway \nPorts to hinterland ports - SMTP 10 16.2 \n7.5 \n114 24/11/2005 Circulars No.47/2005 -Cus -- 10 16.2 Custom s Manual , 2023 \n398 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n115 24/11/2005 Instruction \nF.No.450/66/2005 -Cus.IV Movement of Less than Container \nLoad (LCL) cargo from one CFS to \nanother CFS 11 3.2 \n4.2 \n116 28/11/2005 Circular No.48/2005 -Cus Import of livestock products - \nregarding 8 6.", "2 \n4.2 \n116 28/11/2005 Circular No.48/2005 -Cus Import of livestock products - \nregarding 8 6.3 \n11.1(ix) \n117 1/12/2005 Circular No.50/2005 -Cus Procedure for disposal of unclaimed/ \nuncleared cargo under section 48 of \nthe Customs Act, 1962, lying with the \ncustodians 20 2.13 \n3.5 \n6.1 \n118 30/12/2005 Circular 54/2005 - Customs Guidelines for compounding of \noffences under Customs and Central \nExcise Acts - regarding. 30 17 \n119 9/12/2005 Circular No. 52/2005 -Cus Procedure for disposal of unclaimed/ \nuncleared cargo under section 48 of \nthe Customs Act, 1962, lying with the \ncustodians - regarding 20 3.5 \n120 13/01/2006 Circular No.", "52/2005 -Cus Procedure for disposal of unclaimed/ \nuncleared cargo under section 48 of \nthe Customs Act, 1962, lying with the \ncustodians - regarding 20 3.5 \n120 13/01/2006 Circular No. 07/2006 -\nCustoms Procedural relaxation under EOU \nand Gem and Jewellery Export \nPromotion Schemes 25 36.12 \n121 16/02/2006 Circulars No.11/2006 -Cus Measures for expeditious disposal of \ngoods -Procedure for disposal - \nRegarding 20 6.1 \n122 1/6/2006 Circular No. 17/2006 -Cus Revision of Foreign trade Policy \n(FTP) announced on 07.04.2006 - \nAmendment of notification relating to \nEOU and Gems & Jewellery sector \nand Procedural ch anges made \neffected -reg. 25 7.2 \n30.2 \n123 25/08/2006 Circular No.", "25 7.2 \n30.2 \n123 25/08/2006 Circular No. 23/2006 -Cus Examination norms concerning \nimport & export through courier \nmode -regarding 16 7.1 (g) \n13.1 \n124 25/08/2006 Circular No. 24/2006 -Cus Transshipment of import and export \ncargo through airports - waiver of \nbank guarantee 10 2.8 \n12.7 \n16.2 \n125 6/11/2006 Circular No.28/2006 -Cus clearance of consignments of food \narticles including Hydrogenated \nVegetable Oil, Vanaspati Ghee - \ninstructions - Regarding.", "8 11.1(ix) Custom s Manual , 2023 \n399 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n126 22/11/2006 CVC Circular No.40/11/06 Improving vigilance administration by \nleveraging technology: Increasing \ntransparency throug h effective use of \nwebsites in discharge of regulatory, \nenforcement and other functions of \nGovt. organisations.", "organisations. 14 7.1 (f) \n127 22/01/2007 Circular No.8/2007 -Cus Export of perishable cargo - \nexamination regarding 3 21.5 \n128 22/01/2007 Instruction \nF.No.450/08/2007 -Cus.IV Import of drugs under Chemical or \ngeneric name 8 11.1(ix) \n129 22/01/2007 Circular No.6/2007 -Cus Transshipment procedure between \nany two Customs Airports 10 13.3 \n14.1 \n16.2 \n12.5 \n130 2/3/2007 Circular No. 13/2007 -Cus Clearance of livestock and livestock \nproducts 8 6.3 \n11.1(ix) \n131 16/03/2007 Circular No.14/2007 -Cus International transshipment of LCL \ncontainers at Indian Ports 10 4.3 \n16.2 \n11 4.2 \n132 3/5/2007 Circular No.", "19/2007 -Cus \namended by Circular No \n19/2015 dated 9.6.2015 Re - warehousing of goods imported \nand/ or procured indigenously by \nEOU/EHTP/STP/BTP units -reg. 25 9.3 \n133 8/5/2007 Notifications No. 47/2007 -\nCustoms (N.T.) as amended \nvide notification No. 56/2018 -\nCustoms (N.T.) dated \n22.06.2018 Intellectual Property Rights (Imported \nGoods) Enforcement Rules, 2007 21 3.7 \n4.3 \n134 28/06/2007 Circulars No.", "56/2018 -\nCustoms (N.T.) dated \n22.06.2018 Intellectual Property Rights (Imported \nGoods) Enforcement Rules, 2007 21 3.7 \n4.3 \n134 28/06/2007 Circulars No. 23/2007 -Cus Risk Management System (RMS) - \nCharter of functions for Risk \nManagement Division and \nconstitution of national/local risk \nmanage ment committee 3 14.1 \n135 2/7/2007 Circulars No.24/2007 -Cus Delay in payment of customs duty \nrefunds 14 7.1 (f) \n136 21/08/2007 Circular No.s 29/2007 -- 30 17 \n137 29/08/2007 Circulars No.31/2007 -Cus Issues concerning import & export \nthrough courier mode -regarding 16 13.1 \n138 9/10/2007 Circular No.", "38/2007 -Cus Customs Valuation (Determination of \nValue of Imported Goods) Rules, \n2007 - Instructions - reg. 6 6.3 \n139 29/10/2007 Circulars No.41/2007 -\nCustoms Intellectual Property Rights (Imported \nGoods) Enforcement Rules, 2007 - \ninstructions for implementation -reg. 21 3.7 \n4.3 \n140 28/05/2008 Circulars No.7/2008 -Cus Sanction of Customs duty refunds - \nUnjust Enrichment 14 7.1 (f) \n141 24/07/2008 Circular No. 12/2008 -Cus 25 4.4 Custom s Manual , 2023 \n400 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \nChanges/amendments in the \nEOU/EHTP/STP and Gems and \nJewellery Export Promotion \nSchemes -reg.", "17.6 \n18.1 \n26.1 \n36.5 \n4.4 \n17.6 \n18.1 \n36.5 \n24 26.1 \n142 25/07/2008 Instructions \nF.No.450/105/2008 -Cus.IV Outsourcing / Sub -letting / Transfer \nof Operations by CFS/ICD - \nClarification - reg. 28 2.2 \n143 2/12/2008 Circular No.", "28 2.2 \n143 2/12/2008 Circular No. 20/2008 -\nCustoms Guidelines for compounding of \noffences under Customs \n(Compounding of Offences) Rules, \n2005 - regarding 30 17.3 (v) \n17 \n144 19/12/2008 Circulars No.22/2008 -Cus Procedure relating to sanction and \npre-audit of refund claims 14 7.1 (f) \n145 13/01/2009 Circulars No.1/2009 -Cus Examination norms for goods \nexported under Reward Scheme 3 21.4 \n146 2/2/2009 Circular No.5/2009 -Cus.", "Systems Alert for Monitoring \nRealization of Export Proceeds in \nEDI 22 6.2 \n147 25/02/2009 Circulars No.11/2009 -Cus Duty Free Import Authorization \n(DFIA) Scheme - availment of facility \nunder rule 18(rebate of duty paid on \nmaterials used in the manufacture of \nresultan t product) or sub -rule (2) of \nrule 19 of the Central Excise Rules, \n2002 or Cenvat credit under \nCENVAT Credit Rules, 2004 under \nNotification number 40/06 -Cus dated \n1.5.06 23 4.2 \n148 23/03/2009 Circular No.13/2009 -Cus Handling of Cargo in Customs Areas \nRegulations, 2009\" - regarding. 28 2.33 \n149 2/4/2009 Instruction \nF.No.450/19/2005 -Cus.IV Implementation of the provisions of \nPhytosanitary requirements under \nthe Plant Quarantine (Regulation of \nImport into India) Order, 2003 8 11.", "No.450/19/2005 -Cus.IV Implementation of the provisions of \nPhytosanitary requirements under \nthe Plant Quarantine (Regulation of \nImport into India) Order, 2003 8 11.1(ix) \n150 8/6/2009 Circular No.18/2009 -Cus Designation of customs clearance \nfacilities as ICDs or CFSs - \nClarification 10 16.2 \n16 8.1 \n28 2.33 \n151 4/8/2009 Circular No.21/2009 -Cus Regarding provisions relating to EDI \ninfrastructure under the \"Handling of \nCargo in Customs Areas \nRegulations, 2009 28 2.33 \n152 1/9/2009 Circular No.23/2009 -Cus Powers of adjudication of the officers \nof Customs 13 6.8 Custom s Manual , 2023 \n401 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n153 11/9/2009 Notification Nos.", "8 Custom s Manual , 2023 \n401 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n153 11/9/2009 Notification Nos. 99/2009 -\nCus -- \n23 3.11 \n154 11/9/2009 Notification No. 96/2009 -Cus -- \n155 11/9/2009 Notification No.98/2009 -Cus -- 4.2 \n156 29/09/2009 Notification No.112/2009Cus -- 3.11 \n157 9/2/2010 Circular No.2/2010 -Cus Regarding import of frozen green \npeas 8 11.1(ix) \n158 15/02/2010 Circulars No.4/2010 -Cus Regarding carriage of domestic \ncargo on international flights 10 14.1 \n16.2 \n159 16/03/2010 Circulars No.", "5/2010 -Cus Regarding verification mechanism \nand monitoring of export obligation \nunder duty exemption / reward \nSchemes 23 2.3 \n8.3 \n160 26/03/10 Circular No.8/2010 -Cus Regarding import of cosmetics under \nthe Drugs and Cosmetics Act, 1940 \nand Rules made thereunder 8 11.1(ix) \n161 8/4/2010 Circular No.9/2010 -Cus Regarding issue of Custom House \nAgent License 16 11.2 \n15.4 \n162 30/06/2010 Notification No. 51/2010 -\nCustoms (N.T.) as amended \nvide notification No. 57/2018 -\nCustoms (N.T.)", "51/2010 -\nCustoms (N.T.) as amended \nvide notification No. 57/2018 -\nCustoms (N.T.) dated \n22.06.2018 Notification regarding prohibition of \nimport of goods infringing intellectual \nproperty rights 21 4.3 \n163 24/06/2010 Circular No.13/2010 -Cus Regarding Amendment of the \nCustoms, Central Excise & Service \nTax Drawback Rules, 1995 and the \nRe-Export of Imported Goods \n(Drawback of Customs Duties) \nRules, 1995 22 1.2 \n164 22/07/2010 Instruction \nF.No.450/97/2010 -Cus.IV Regarding measures for expeditious \ndisposal of unclaimed / uncleared \ngoods 20 6.1 \n165 4/8/2010 Circular No.", "932/22/2010 -CX Administrative Control over Export \nOriented Units by the Central Excise \nformations - reg 25 5.2 \n166 7/9/2010 Circular No.33/2010 -Cus Regarding courier Regulations for the \nmanual and the electronic mode 16 13.1 \n167 21/09/2010 Circular No. 935/25/2010 -CX Measures to streamline the \nprocessing of departmental litigation \nbefore the Cour ts and Tribunal -reg. 31 7.6 \n8.4 \n11.3 \n168 15/10/2009 Circular No. 29/2009 -\nCustoms Guidelines for compounding of \noffences under Customs Act, 1962 \u2013 \nregarding 30 17 \n169 29/12/2009 Instructions vide F. No. \n450/160/2009 -Cus.IV Regarding implementation of the \nCigarettes and other Tobacco \nProducts (Packaging and Labelling) \nRules, 2008 8 9.5 \n170 4/1/2011 Circulars No.", "450/160/2009 -Cus.IV Regarding implementation of the \nCigarettes and other Tobacco \nProducts (Packaging and Labelling) \nRules, 2008 8 9.5 \n170 4/1/2011 Circulars No.1/2011 -Cus Provisional release of export - goods \ndetained for investigation 15 3.5 Custom s Manual , 2023 \n402 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n171 6/1/2011 Circular No.3/2011 -Cus Regarding import of edible / food \nproducts 8 4.8 \n172 10/1/2011 Circular No.4/2011 -Cus Regarding handling of Cargo in \nCustoms Areas Regulations, 2009 28 2.33 \n173 18/01/2011 Instruction No.", "8 \n172 10/1/2011 Circular No.4/2011 -Cus Regarding handling of Cargo in \nCustoms Areas Regulations, 2009 28 2.33 \n173 18/01/2011 Instruction No.609/119/2010 -\nDBK Need for detailed Verification \nMechanism of scrips issued Reward \nSchemes and Monitoring of Export \nObligations (EO) in respect of \nAdvance A uthorization/Duty Free \nImport Authorization (DFIA)/ Export \nPromotion Capital Goods (EPCG) \nSchemes with Shipping Bills - reg. 23 2.3 \n8.3 \n174 18/01/2011 Circular No.6/2011 -Cus Regarding norms for execution of \nBank Guarantee in respect of \nAdvance Authorization / Duty Free \nImport Authorization (DFIA) / Export \nPromotion Capital Go ods \n(EPCG)Schemes 23 4.2 \n175 18/01/2011 Instructions \nF.No.", "2 \n175 18/01/2011 Instructions \nF.No.609/119/2010 -DBK Need for detailed Verification \nMechanism of scrips issued Reward \nSchemes and Monitoring of Export \nObligations (EO) in respect of \nAdvance Authorization/Duty Free \nImport Authorization (DFIA)/ Export \nPromotion Capital Goods (EPCG) \nSchemes with Shippin g Bills - reg 22 6.2 \n176 28/01/2011 Circular No.8/2011 -Cus Regarding procedure for Transfer / \nTransshipment of cargo 10 12.6 \n177 9/2/2011 Instruction \nF.No.450/54/2008 -Cus.IV Regarding Courier Imports and \nExports (Electronic Declaration and \nProcessing) Regulations, 2010 16 14.4 \n178 24/02/2011 Circulars No.", "No.450/54/2008 -Cus.IV Regarding Courier Imports and \nExports (Electronic Declaration and \nProcessing) Regulations, 2010 16 14.4 \n178 24/02/2011 Circulars No. 10/2011 -\nCustoms Regarding Intellectual Property \nRights (Imported Goods) \nEnforcement Rules, 2007 -\ninstructions for implementation 21 3.7 \n4.3 \n179 25/02/2011 Circular No.11(A)/ 2011 -Cus Regarding execution of a Common \nBond for specified Export Promotion \n(EP) schemes 23 7.2 \n180 28/02/2011 Circular No.13/2011 -Cus Regarding compliance of \nInternational Standards for Phyto -\nsanitary Measures (ISPM -15) in \nrespect of wood packaging material \nby exporters - regarding 8 12.4 \n181 24/03/2011 Instruction \nF.No.390/R/262/09 -JC Settlement of Disputes between one \nGovt. Dept. and another and one \nGovt. Dept.", "Dept. and another and one \nGovt. Dept. and a Public Enterprise \nand one Public Enterprise and \nanother - Regarding 31 9.1 \n182 5/4/2011 Instruction F.No.495/2/2011 -\nCus.VI Regarding duty free export of \nsamples as personal baggage of the \nexporter 18 5.1 Custom s Manual , 2023 \n403 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n183 9/5/2011 Instruction \nF.No.473/19/2009 -LC Regarding import of liquid bulk cargo \nand storage of the same in Bonded \nWarehouse outside the port area by \ntransporting through pipeline 2 12.4 \n184 15/04/2011 Circular No.19/2011 -Cus Regarding compliance of DGFT \nNotification No.", "44 (RE -2000)/1997 -\n2002 dated 24.11.2000 - Labeling of \ngoods in bond prior to Ex -bond \nclearance 8 5.3 \n185 31/05/2011 Circular No.24/2011 -Cus Regarding revision in the powers of \nadjudication of the officers of \nCustoms 1 3.8 \n186 18/07/2011 Circular No.29/2011 -Cus Regarding Handling of Cargo in \nCustoms Areas Regulations, 2009 -\nclarification.", "28 2.9 \n187 18/08/2011 Instruction \nF.No.450/81/2011 -Cus.IV Regarding installation of Weigh -\nBridges at different ports 28 2.9 \n188 29/12/2011 Circular No.54/2011 -Cus Clarification regarding handling of \ncargo in customs areas Regulations, \n2009 28 2.15 \n189 29/07/2011 Circulars No.33/2011 -Cus Regarding making E -payment of \nCustoms duty mandatory 3 7.3 \n190 12/8/2011 Circular No. 36/2011 -Cus Amendment to Circular No. 54/2004 -\nCustoms dated 13.10.2004 regarding \nwaiver from the requirement of Bank \nGuarantee in respect of EOUs 25 10.3 \n191 2/9/2011 Circulars No. 39/2011 -Cus Regarding Self -Assessment in \nCustoms 3 14.2 \n192 20/10/2011 Circular No.", "39/2011 -Cus Regarding Self -Assessment in \nCustoms 3 14.2 \n192 20/10/2011 Circular No. 46/2011 -Cus Regarding exports under Duty \nDrawback Scheme 22 7.2 \n7.3 \n193 4/11/2011 Circular No. 49/2011 -Cus Instructions regarding eligibility of \nassessment of construction \nequipment under Project Imports \nRegulations (PIR), 1986 5 2.6 \n194 13/02/2012 Instruction \nF.No.450/160/2011 -Cus.IV Regarding time bound Customs \nclearance of Cargo from Ports/Land \nCustoms Stations/Air Cargo \nComplexes, CFSs/ICDs 15 3.6 \n195 14/03/2012 Instructions F. \nNo.450/24/2012 -Cus.IV Regarding 'Handling of Cargo in \nCustoms Areas Regulations, 2009' 28 2.1 \n196 26/07/2012 Notification No.", "65/2012 - Cus \n(N.T.) -- 16 14.4 \n197 26/06/2012 Instruction F.No. \n603/01/2011 -DBK -- 22 7.6 \n198 5/7/2012 Circulars No.17/2012 -Cus Regarding verification of \ngenuineness, of duty credit scrips \nissued under Chapter 3 of FTP, \nbefore registration 23 2.3 \n199 5/9/2012 Circulars No.", "24/2012 -Cus Regarding making E -payment of \nCustoms duty mandatory 3 7.3 Custom s Manual , 2023 \n404 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n200 6/9/2012 Circulars No.25/2012 Cus Regarding verification mechanism \nand monitoring of export obligation \nunder duty exemption/ reward \nSchemes 23 8.3 \n201 1/1/2013 Circular No 3/2013 -Cus Installation of Close Circuit Television \nSystems (CCTV) 28 2.14 \n202 7/1/2013 Circular No.", "25/2013 -Cus Regarding import of Pets under \nBaggage 26 11.2 \n203 15/01/2013 Circular No.4/2013 -Cus Regarding disposal of firearms \nimported as baggage under transfer \nof residence 26 10.3 \n204 8/4/2013 Circular No.15/2013 -Cus Regarding import of pets under \nBaggage 26 11.2 \n205 10/4/2013 Circular No.", "16/2013 - Cus IV Regarding Fixation of norms for \nwaiver of payment of cost recovery \ncharges for Customs staff posted at \nSeaports, Air Cargo Complexes, \nCourier Termi nal, etc 28 2.33 \n206 16/04/2013 Instruction \nF.No.450/39/2012 -Cus IV Deployment of Officials of CLRI at \nChennai, Mumbai and Kolkata \n(Ports) and Kanpur and Tughlakabad \n(ICDs) 8 13.1(b) \n207 24/05/2013 Circulars No.22/2013 -Cus Regarding Customs permission for \ntransshipment of goods/containers \nfrom a Gateway Port to a Container \nFreight Station (CFS) of another \nCustoms Station 10 16.2 \n208 24/06/2013 Para 5 of Circular No. - \n23/2013 -Customs Introduction of Risk Management \nSystems (RMS) in Exports \u2013 \nregarding. 3 12.3 \n209 24/06/2013 Para 10 of Circular No.", "- \n23/2013 -Customs Introduction of Risk Management \nSystems (RMS) in Exports \u2013 \nregarding. 3 12.3 \n209 24/06/2013 Para 10 of Circular No. \n23/2013 - Customs Introduction of Risk Management \nSystems (RMS) in Exports \u2013 \nregarding. 3 12.4 \n210 24/06/2013 Circular No. 23/2013 -Cus Regarding Introduction of Risk \nManagement Systems (RMS) in \nExports 3 12.1 \n211 19/07/2013 Circular No. 26/2013 -Cus Regarding Standard Unit Quantity \nCode (UQC) 3 3.5 \n212 31/07/2013 Instructions No. \n603/01/2011 - DBK Audit Report No.", "26/2013 -Cus Regarding Standard Unit Quantity \nCode (UQC) 3 3.5 \n212 31/07/2013 Instructions No. \n603/01/2011 - DBK Audit Report No. 15/2011 -2012, \nSection 2, Duty Drawback Scheme 22 2.12 \n213 23/07/2013 Instruction \nF.No.450/19/2005 -CusIV Instructions regarding 'Handling of \nCargo in Customs Area Regulations \n(HCCAR) 2009' 8 2.33 \n214 6/8/2013 Circular No. 31/2013 -Cus Regarding clarification regarding \ncontract under PIR, 1986 5 3.4 \n215 16/08/2013 Circular No.32/2013 Cus Regarding the amount of bond and \nbank guarantee and insurance under \nRegulation 5(1)(iii) of HCCAR, 2009. 28 2.33 \n216 5/8/2013 Circular No.", "28 2.33 \n216 5/8/2013 Circular No. 30/2013 - \nCustoms Regarding provisional release of \nexport goods that are detained or \nseized. 15 3.7 Custom s Manual , 2023 \n405 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n217 5/8/2013 Circular No 29/2013 -Cus Regarding procedure to avail \nChapter 3 (FTP 2009 -14) reward \nSchemes for exports from Foreign \nPost Office, New Delhi - Launch of \nPilot project 17 13.1 \n218 19/08/2013 Notification No. 84/2013 -\nCus(N.T.) Seeks to amend Baggage Rules, \n1998. 26 3.5 \n219 29/08/2013 Notifications No. 90/2013 -\nCus(N.T.)", "84/2013 -\nCus(N.T.) Seeks to amend Baggage Rules, \n1998. 26 3.5 \n219 29/08/2013 Notifications No. 90/2013 -\nCus(N.T.) Customs Baggage Declaration \nRegulations, 2013 26 17.1 \n220 5/9/2013 Circular No.35/2013 -Cus Audit Report No. 15/2011 -12, Section \n2 - Duty Drawback Scheme: All \naspects to be covered in speaking \norders issued in each case of export \nunder section 74 of Customs Act, \n1962 - regarding 22 1.4 \n221 16/09/2013 Instruction \nF.No.450/19/2005 -CusIV Instructions reiterating compliance of \nInternational Standards for \nPhytosanitary Measures (ISPM -15) in \nrespect of wood packaging material \nby exporters 28 12.5 \n222 17/09/2013 Circular No.", "38/2013 - Cus Regarding guidelines for Arrest and \nBail in relation to offences punishable \nunder Customs Act, 1962 30 10.7 (vii) \n223 11/10/2013 Instructions F.No. \n603/01/2011 -DBK Regarding Audit Report No. 15/2011 -\n12, Section 2 - Duty Drawback \nScheme 22 2.12 \n6.2 \n7.3 \n7.5 \n224 25/10/2013 Circular No.42/2013 Cus Regarding encouragement for \nstakeholder participation in Customs \nfunctioning 32 2.1 \n225 30/12/2013 Notification No.133/2013 -\nCus(N.T.) Seeks to amend the Customs \nBaggage Declaration Regulations, \n2013. 26 17.1 \n226 31/12/2013 Circular No.45/2013Cus -- 28 2.33 \n227 17/01/2014 Notification Nos.", "Seeks to amend the Customs \nBaggage Declaration Regulations, \n2013. 26 17.1 \n226 31/12/2013 Circular No.45/2013Cus -- 28 2.33 \n227 17/01/2014 Notification Nos. 1/2014 -Cus -- 23 3.6 \n228 10/2/2014 Circular No.4/2014 -Cus Regarding export of a prohibited \nitems under Advance Authorization 23 3.6 \n229 27/02/2014 Circular No. 5/2014 - Cus Regarding implementation of \nCustoms Baggage Declaration \nRegulations 2013 26 17.1 \n230 19/09/2014 Instruction F. \nNo.450/148/2014 -Cus.IV Regarding passengers Facilitation at \nInternational Airports 26 19.1 \n231 31/12/2014 Circulars No.", "19/2014 - Cus Regarding 24x7 Customs clearance 3 28.1 \n232 12/1/2015 Circular No 1/2015 Cus Regarding merging of commercial \ninvoice and packing list 1 3.5 \n233 15/01/2015 Circular No. 2/2015 Cus. Regarding simplification of Customs \nprocedures for shipping 1 3.4 \n234 16/01/2015 Circular No 3/2015 - Customs Regarding Export and Import of \nCurrency 26 9.2 \n16.4 \n235 20/01/2015 Circular No.4/2015 Cus. 1 3.8 Custom s Manual , 2023 \n406 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \nRe-export of goods imported under \nbonafide mistake 16 15.4 \n236 12/2/2015 Circular No. 7/2015 -Customs Regarding amendments to Board \nCirculars No.", "7/2015 -Customs Regarding amendments to Board \nCirculars No. 33/2010 dated \n07.09.2010 and 04/2015 dated \n20.01.2015 16 15.2 \n237 31/03/2015 Circular 09/2015 - Customs Regarding online message exchange \nbetween Customs and other \nregulatory agencies 1 3.2.1 \n238 31/03/2015 Circular No.10/2015 Cus. Regarding usage of Digital Signature \nCertificate in Remote EDI filing (RES) \nof Customs Documents 1 3.7 \n239 24/03/2015 Circular No. 08/2015 - \nCustoms Import of Steel and Steel Products - \nreg. 8 15.1 \n240 1/4/2015 Circular No.", "08/2015 - \nCustoms Import of Steel and Steel Products - \nreg. 8 15.1 \n240 1/4/2015 Circular No. 11/2015 -\nCustoms Regarding facility for suo moto \npayment of customs duty in case of \nbona fide default in export obligation \nunder the Advance / EPCG \nauthorisations 23 2.2 (d) \n241 42008 Notification No.16/2015 - \nCustoms -- 23 5.1 (j) \n5.2 \n242 1/4/2015 Notification No.17/2015 -\nCustoms -- 23 6.2 \n243 1/4/2015 Notification No. 18/2015 -Cus -- 23 3.11 \n3.12 \n244 1/4/2015 Notification No.19/2015 -\nCustoms -- 23 4.2 \n245 1/4/2015 Notifications Nos. 20/2015 -\nCustoms -- 23 3.5 \n3.11 \n246 42008 Notification No.", "20/2015 -\nCustoms -- 23 3.5 \n3.11 \n246 42008 Notification No. 21/2015 -\nCustoms -- 23 3.5 \n3.11 \n247 1/4/2015 Notification No. 22/2015 -Cus -- 23 3.6 \n248 2/4/2015 F.No. 394/05/2015 -Cus ( AS) -- 30 16.2 \n249 8/4/2015 Notification Nos.20/2015 -C.E -- 23 2.2 (c) \n250 8/4/2015 Notification No. 21/2015 -C.E -- 23 2.2 (c) \n251 8/4/2015 Notifications Nos. 24/2015 -\nCustoms -- 23 2.2 (c) \n252 8/4/2015 Notification No.", "24/2015 -\nCustoms -- 23 2.2 (c) \n252 8/4/2015 Notification No. 25 /2015 -\nCustoms -- 23 2.2 (c) \n253 8/4/2015 Customs Notification No. \n24/2015 -Cus as amended \nvide Notification No. \n63/2018 -Cus dated \n18.09.2018 -- 23 7.1 \n254 13/04/2015 Circular No.9/ 2015 Cus Online message exchange between \nCustoms and other regulatory \nagencies - reg. 1 3.2.2 \n255 13/04/2015 Circular No 13/2015 Cus Regarding setting up of Customs \nClearance Facilitation Committee \n(CCFC) 1 3.3 \n32 4.6 \n256 20/04/2015 Circulars No.", "14/2015 -Cus 23 2.3 Custom s Manual , 2023 \n407 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \nForeign Trade Policy 2015 - 2020 \n;Salient changes in Schemes of \nreward or incentive / advance \nauthorization or DFIA / EPCG or post \nexport EPCG 8.3 \n257 18/05/2015 Circular No.15/2015 Cus. Dispensing with SDF form 1 3.6 \n258 25/05/2015 Notification No. 34/2015 -\nCustoms -- 25 8.1 \n259 25/05/2015 Notification No.", "Dispensing with SDF form 1 3.6 \n258 25/05/2015 Notification No. 34/2015 -\nCustoms -- 25 8.1 \n259 25/05/2015 Notification No. 30/2015 -CE -- 25 8.1 \n260 14/10/2015 Circular No.24/2015 -\nCustoms Regarding improving Ease of Doing \nBusiness Issuance of Electronic \nDelivery Orders 28 2.34 \n261 23/10/2015 Circular 28/2015 - Customs Revised Guidelines for Arrest and \nBail in relation to offences punishable \nunder Customs Act, 1962 30 \n262 23/10/2015 Circular No.", "27/2015 -\nCustoms Guidelines for launching of \nprosecution in relation to offences \npunishable under Customs Act, \n1962 -reg 30 15.2-\n15.15 \n263 23/10/2015 Circular 26/2015 - Customs Use of digital signature for \nsubmission of documents 1 3.7 \n264 17/12/2015 Instruction F.No. \n390/Misc./163/2010 -JC Regarding reduction of Government \nlitigations - providing monetary limits \nfor filing appeals by the Department \nbefore CESTAT and High Courts 31 10.2 \n11.3 \n265 17/12/2015 Instruction F No. \n390/Misc/163/2010 -JC Reduction of Government Litigation \u2013 \nproviding monetary limits for filing \nappeals by the Department before \nCESTAT/High Courts and Supreme \nCourt - Regarding 31 10.1 \n266 27/11/2015 Instruction F.NO.", "609/59/2012 -DBK Systems Alert for monitoring \nrealisation of export proceeds in EDI \nunder the BRC Module for ICES \n(introduced in year 2009) and the \nnew RBI BRC Module introduced \nunder DG (Systems) letter dated \n28.8.2014[English] 22 6.2 \n267 3/1/2016 Notification No. 30/2016 - \nCustoms (N.T.), Seeks to notify Baggage Rules, 2016 26 17.1 \n268 6/1/2016 Circulars No. 01/2016 Regarding 24x7 clearance 3 28.1 \n269 3/2/2016 Circular Nos. 03/2016 -\ncustoms Extending the Indian Customs Single \nWindow to other locations and other \nParticipating Government Agencies 8 4.2 \n4.6 \n270 1/3/2016 Notification No. \n31/2016Customs (N.T.)", "03/2016 -\ncustoms Extending the Indian Customs Single \nWindow to other locations and other \nParticipating Government Agencies 8 4.2 \n4.6 \n270 1/3/2016 Notification No. \n31/2016Customs (N.T.) Seeks to further amend Customs \nBaggage Declaration (Amendment) \nRegulations, 2016 26 17.1 \n271 15/03/2016 Circular No. 10/2016 -\ncustoms Implementing Integrated Declaration \nunder the Indian Customs Single \nWindow 8 4.2 \n4.6 Custom s Manual , 2023 \n408 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n272 28/03/2016 Circulars No. 12/2016 -Cus Prevention of use of non -genuine \ntransferable duty credit scrips or \nDFIA (duty free import \nauthorizations) 23 2.3 \n273 27/04/2016 Circular No.", "12/2016 -Cus Prevention of use of non -genuine \ntransferable duty credit scrips or \nDFIA (duty free import \nauthorizations) 23 2.3 \n273 27/04/2016 Circular No. 14/2016 - \nCustoms Regarding carriage of coastal cargo \nfrom one Indian port to another port \nin vessels carrying out coastal runs 10 2.11 \n274 26/04/2016 Circular No.13/2016 -\nCustoms Regarding relaxation of Know Your \nCustomer (KYC) norms 16 15.2 \n275 31/05/2016 Circular no. 22/2016 -Cutoms Procedure regarding filing of ex -bond \nbill of entry 3 10.1 \n276 14/05/2016 Not. No. 70 /2016 - Customs \n(N.T.) Public Warehouse Licensing \nRegulations, 2016. 9 3.2 \n277 14/05/2016 Not. No.71 /2016 - Customs \n(N.T.) Private Warehouse Licensing \nRegulations, 2016.", "Public Warehouse Licensing \nRegulations, 2016. 9 3.2 \n277 14/05/2016 Not. No.71 /2016 - Customs \n(N.T.) Private Warehouse Licensing \nRegulations, 2016. 9 4.2 \n278 14/05/2016 Notification No. 72 /2016 - \nCustoms (N.T.) Special Warehouse Licensing \nRegulations, 2016. 9 5.2 \n279 9/5/2016 Circular No.16/2016 -Cus Audit Report No.15/2011 -2012, \nSection 2 - Duty Drawback Scheme: \nRe-export under section 74 of \nCustoms Act 1962 22 1.5 \n280 14/06/2016 Circular No. 28/2016 - \nCustoms Single Window Project - \nSimplification of procedure in SWIFT \nfor clearance of consignments \nrelated to drugs & cosmetics. 8 9.6 \n281 30/06/2016 Instruction F. No.", "28/2016 - \nCustoms Single Window Project - \nSimplification of procedure in SWIFT \nfor clearance of consignments \nrelated to drugs & cosmetics. 8 9.6 \n281 30/06/2016 Instruction F. No. \n609/14/2014 -DBK -- 22 4.3 \n282 22/07/2016 Circular No. 33/2016 -\nCustoms Review of entity -based facilitation \nprogrammes viz. Accredited Client \nProgramme (ACP) and Authorized \nEconomic Operator (AEO) \nprogramme Revised Guidelines. 3 16.4 \n283 29/07/2016 Circular No.35/2016 -\nCustoms Removal of mandatory warehousing \nrequirements for EOUs, STPIs, \nEHTPs etc.-Amendment to \nNotification 52/2003 -Customs dt \n31.3.2003. 25 6.2 \n9.4 \n284 31/03/2016 Notification No.", "25 6.2 \n9.4 \n284 31/03/2016 Notification No. 43/2016 - \nCustoms (NT) Seeks to amend Baggage Rules, \n2016 26 17.1 \n285 11/8/2016 DGFT Not. No. 21/2015 -20 Special Advance Authorization \nScheme for export of Articles of \nApparel and clothing Accessories \nAmendment in FTP 2015 -2020 - reg 23 3.4 \n286 13/08/2016 Circular No. 37/2016 Special Advance Authorization \nScheme under para 4.04A of FTP \n2015 -20 in combination with AIR \nDrawback.", "37/2016 Special Advance Authorization \nScheme under para 4.04A of FTP \n2015 -20 in combination with AIR \nDrawback. 23 3.4 \n287 26/08/2016 Circular 40/2016 -Customs Guidelines on safety and security of \npremises where imported or export \ngoods are loaded, unloaded or stored 28 2.33 \n288 31/08/2016 Circular 42/2016 -Customs Regarding Courier bond executed \nCCSPs 28 2.33 Custom s Manual , 2023 \n409 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n289 22/08/2016 Circular No.38/2016 Guidelines regarding Provisional \nAssessment under section 18 of the \nCustom Act, 1962 7 3.1 \n290 22/08/2016 Notification No. 113/2016 -\nCus (N.T.) Rescinds Customs (Provisional Duty \nAssessment) Regulations, 2011 - \nNotificatio n No.", "113/2016 -\nCus (N.T.) Rescinds Customs (Provisional Duty \nAssessment) Regulations, 2011 - \nNotificatio n No. 81/2011 -Customs \n(N.T.) dated the 25th November, \n2011 7 3.1 \n291 2/9/2016 Circular No. 5/2016 Procedure for investigation of related \nparty import cases and other cases \nby the Special Valuation Branches \n(revised and updated on 26.08.2016) 6 9.7 \n292 4/10/2016 Circular No. 46/2016 -\nCustoms Guidelines for launching of \nprosecution in relation to offences \npunishable under the Customs Act, \n1962 - reg. 30 15.4 \n293 14/10/2016 Instruction No: F.No.", "46/2016 -\nCustoms Guidelines for launching of \nprosecution in relation to offences \npunishable under the Customs Act, \n1962 - reg. 30 15.4 \n293 14/10/2016 Instruction No: F.No. -\n605/71/2015 -DBK Rationalization of procedures in \nhandling exporters obligations under \nEPCG authorizations 23 8.3 \n294 26/10/2016 Circular No.48/2016 -\nCustoms Regarding clearance of import of \nmetal scrap -Procedure 8 11.1(ii) \n11.1(ix) \n295 18/11/2016 Circular No.53/2016 -\nCustoms Regarding clearance of import of \nmetal scrap -Procedure 8 11.1(ii) \n296 2/12/2016 Circular No. 59/2016 - \nCustoms Regarding Outsourcing by an \nauthorized courier 16 15.3 \n297 7/1/2017 Circular no.", "59/2016 - \nCustoms Regarding Outsourcing by an \nauthorized courier 16 15.3 \n297 7/1/2017 Circular no. 26/2017 - \nCustoms Export procedure and sealing of \ncontainerized cargo 3 29 \n298 4/1/2017 Circular No. 1/2017 - \nCustoms Extending the Single Window \nInterface for Facilitation of Trade \n(SWIFT) to Exports - reg. 1 3.2.1 \n299 16/02/2017 Circular No.04/2017 -\nCustoms Expansion of 24x7 Customs \nclearance and clarification of levy of \nMOT charges in CFSs attached to \n24x7 ports 12 4.1 \n28 2.9 \n300 29/03/2017 Circular No.", "09/2017 -\nCustoms Disposal of seized/confiscated \ncigarettes of foreign origin vis -a-vis \nprovisions of the cigarette s and other \ntobacco products (Packaging and \nLabelling) Rules, 2008 8 9.5 \n301 31/03/2017 Notification 26/2017 -\nCustoms (N.T) Regarding the Bill of Entry (Electronic \nIntegrated Declaration) Amendment \nRegulations, 2017 3 9.4 \n302 10/4/2017 Circular No.13/2017 -Cus DTA clearance of goods procured by \nEOUs/EHTP/STP units from \nindigenous sources - charging of \nDuty 25 18.1.2 \n303 11/4/2017 Circular No. 14/2017 - \nCustoms Delayed, incomplete or incorrect \nfiling of Import manifest 2 6.4 \n304 2/5/2017 Circular No.", "14/2017 - \nCustoms Delayed, incomplete or incorrect \nfiling of Import manifest 2 6.4 \n304 2/5/2017 Circular No. 16/2017 Monitoring of export obligation \nfulfillment under EPCG and Advance \nAuthorization Schemes reg 23 8.2 Custom s Manual , 2023 \n410 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n305 7/5/2017 Circular No. 27/2017 -\nCustoms Disposal of seized/confiscated \ncigarettes of foreign origin vi s-vis \nprovisions of the Cigarettes and other \nTobacco products (Packaging and \nLabelling) Rules, 2008.", "27/2017 -\nCustoms Disposal of seized/confiscated \ncigarettes of foreign origin vi s-vis \nprovisions of the Cigarettes and other \nTobacco products (Packaging and \nLabelling) Rules, 2008. 8 9.5 \n306 30/06/2017 Notification No.45/2017 -Cus -- 19 2.3 (i) \n307 30/06/2017 Circular No.21/2017 -Cus Drawback of Integrated Tax and \nCompensation Cess paid on \nimported goods upon re -export under \nSection 74 of the Customs Act, 1962 22 1.6 \n308 30/06/2017 Circular No. 25/2017 - \nCustoms Customs (Import of Goods at \nConcessional Rate of Duty) Rules, \n2017 -Implementation thereof -reg. 25 12.2 \n309 30/06/2017 Circular No. 45/2018 - \nCustoms Seeks to issue Clarification for re -\nimports through Post under \nnotification No.", "25 12.2 \n309 30/06/2017 Circular No. 45/2018 - \nCustoms Seeks to issue Clarification for re -\nimports through Post under \nnotification No. 45/17 -Cus, dated \n30.06.17 and 46/17 -Cus, 17 - \n310 17/07/2017 Circular No.29/2017 -\nCustoms Operational problems being faced by \nEOU in GST regime consequent to \namendment in Notification no. \n52/2003 -Customs dated 31 -3-2003 25 9.4 \n10.4 \n12.2 \n24.3 \n311 18/07/2017 Circular No. 30/2017 - \nCustoms Detailed guidelines for re -testing of \nsamples 1 3.11 \n22.3 \n312 25/07/2017 Circular no. 31/2017 -\nCustoms Extending the Single Window \nInterface for Facilitation of Trade \n(SWIFT) in Exports with WCCB to all \nEDI locations.", "31/2017 -\nCustoms Extending the Single Window \nInterface for Facilitation of Trade \n(SWIFT) in Exports with WCCB to all \nEDI locations. 1 3.2.2 \n313 27/07/2017 Circular no. 32/2017 - \nCustoms Clarification regarding exports under \nclaim for drawback in the GST \nscenario. 22 7.3 \n314 16/08/2017 Circular 35/2017 - Customs Guidelines for provisional release of \nseized imported goods pending \nadjudication under Section 110A of \nthe Customs Act, 1962 15 2.9 \n315 28/08/2017 Circular no. 36/2017 - \nCustoms Implementing electronic sealing for \ncontainers by exporters under self -\nsealing procedure prescribed b y \nCircular 26/2017 -Cus dated 1st July, \n2017 3 29 \n316 21/09/2017 Notification No.89/2017 -Cus \n(N.T.)", "All Industry Rates of Duty Drawback \nSchedule 22 2.4 \n2.5 \n317 22/09/2017 Circular No. 38/2017 -Cus The Customs and Central Excise \nDuties Drawback Rules, 2017 and All \nIndustry Rates (AIRs) of Drawback \nrelated changes. 22 2.8 \n318 20/09/2017 Circular no. 37/2017 - \nCustoms Implementing Electronic Sealing for \ncontainers by exporters under self -\nsealing procedure prescri bed by \nCircular 26/2017 -Cus dated 1st July, \n2017 and Circular 36/2017 dated \n28th August, 2017. 3 29 Custom s Manual , 2023 \n411 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n319 26/09/2017 Notification No. 91/2017 -Cus \n(N.T.)", "3 29 Custom s Manual , 2023 \n411 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n319 26/09/2017 Notification No. 91/2017 -Cus \n(N.T.) Customs Valuation (Determination of \nValue of Imported Goods) \nAmendment Rules, 2017 6 6.2 \n320 26/09/2017 Circular No. 39/2017 Clarifications regarding amendments \nto the Customs Valuation \n(Determination of Value of Imported \nGoods) Rules, 2007 vide Notification \nNo. 91/2017 -Customs (N.T.) dated \n26.09.2017 6 6.2 \n321 13/10/2017 DGFT Notification No. \n33/2015 -20 Amendment in Foreign Trade Policy \n2015 -20-Reg. 23 3.12 \n5.2 \n322 13/10/2017 Notification No. 79/2017 -Cus -- 23 3.12 \n323 18/10/2017 Notification No.", "23 3.12 \n5.2 \n322 13/10/2017 Notification No. 79/2017 -Cus -- 23 3.12 \n323 18/10/2017 Notification No. 47/2017 -\nCentral Tax -- 23 3.13 \n5.3 \n324 18/10/2017 Notification No.48/2017 -\nCentral Tax -- 23 3.13 \n325 18/10/2017 Notification No. \n48/2017Central Tax -- 23 5.3 \n326 30/10/2017 Circular no. 41/2017 - \nCustoms Implementing Electronic Sealing for \nContainers by exporters under self -\nsealing procedure prescribed by \ncircul ar 26/2017 -Cus dated 1st July \n2017, circular 36/2017 dated \n28.8.2017 and 37/2017 dated \n20.9.2017 reg.", "3 29 \n327 30/10/2017 Circular 52/2016 -Customs Regarding deferred payment of \nCustoms duty 3 6.3 \n328 7/11/2017 D.O. F.No. 450/17/2017 -- 25 5.2 \n329 7/11/2017 Circular 42/2017 - Customs Refund of IGST paid on export of \ngoods under rule 96 of CGST \nRules,2017 15 8.5 (D) \n330 16/11/2017 Circular no. 43/2017 - \nCustoms Forwarding of samples for testing to \nthe Outside Laboratories 8 4.8 \n331 18/11/2017 Circular no.", "43/2017 - \nCustoms Forwarding of samples for testing to \nthe Outside Laboratories 8 4.8 \n331 18/11/2017 Circular no. 44/2017 - \nCustoms Implementing Electronic sealing for \nContainers by exporters under self -\nsealing procedure by Circular \n26/2017 -Cus dated 01.07.2017, \n36/2017 dated 28.08.2017, 37/2017 \ndated 20.09.2017 and 41/2017 dated \n30-10-2017 3 29 \n332 21/12/2017 Circular no.", "51/2017 - \nCustoms Implementing Electronic Sealing for \nContainers by exporters under self -\nsealing procedure by Circular \n26/2017 -Cus dated 01 -07-\n2017,36/2017 dated 28 -08-2017, \n37/2017 dated 20 -09-2017,41 dated \n30-10-2017 and 44/2017 dated 18 -\n11-2017 3 29 \n333 22/12/2017 Circulars no 52/2017 -\nCustoms Customs procedure for export of \ncargo in containers and closed \nbodied trucks from ICDs/CFSs \nthrough Land Cust oms Stations \n(LCSs) Reg.", "10 10.1 (iii) Custom s Manual , 2023 \n412 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n334 10/1/2018 Circular 35/2018 - Customs Advisory circular for registration of \nbeneficiaries on ICE GATE \u2013 \nregarding 1 3.9 \n335 12/1/2018 Circular No.02/2018 -\nCustoms Know your customer (KYC) norms 16 15.2 \n336 17/01/2018 Circular No. 03/2018 \u2013 \nCustoms Amendment in the AEO Programme \nCircular No. 33/2016 dated \n22/7/2016 34 21.1 \n337 17/01/2018 Circular No. 03/2018 -Cus Amendment in the AEO Programme \nCircular No.", "33/2016 dated \n22/7/2016 34 21.1 \n337 17/01/2018 Circular No. 03/2018 -Cus Amendment in the AEO Programme \nCircular No. 33/2016 dated \n22/7/2016 3 16.4 \n338 23/02/2018 Circular 5/2018 - Customs Refund of IGST on Export Invoice \nmis-match Cases Alternative \nMechanism with Officer Interface - \nreg. 15 8.5 (D) \n339 16/03/2018 Circular 6/2018 - Customs Refund of IGST on Export -EGM Error \nrelated cases.", "15 8.5 (D) \n339 16/03/2018 Circular 6/2018 - Customs Refund of IGST on Export -EGM Error \nrelated cases. 15 8.5 (D) \n340 04/04/2018 F.No 390/Misc/116/2017 -JC Reduction of litigation in Central \nExcise and Service Tax by omission \nof Exclusion Subclause \u2018c\u2019 in para 3 \nof the Instruction dated 17.08.2011 \nby amending instruction dt \n17.12.2015 from F No \n390/Misc/163/2010 -JC for legacy \nmatters and approval to extend \nwithdrawal on the basis of identical \nmatters (as per Instruction dt \n18.12.2015, from F No \n390/Misc /67/2014 -JC ) to \nCommissioner (Appeals) : Regarding 31 10.1 \n341 24/04/2018 Circular no.", "10/2018 -\nCustoms Import of EOUs/EHTP/STP /BTP \nwithout payment of duty following \nRule 5 of Customs (Import of Goods \nat concessional rate of Duty) 2018 -\nClarification reg. 25 12.2 \n342 11/5/2018 Notification No 39/2018 -Cus \n(NT) Officers of Customs for purpose of \ncarrying out Audit under section 99A 33 7.1 \n343 11/5/2018 Notifications No.36/2018 -Cus \n(N.T.) -- 3 27.1 \n344 11/5/2018 Notification No 40/2018 -Cus \n(NT) Notification under section 2 for the \npurpose of section 17 and section 20 \nof the Customs Act. 33 7.1 \n345 14/05/2018 Notification No. 41/2018 -\nCus(N.T.) Customs Brokers Licensing \nRegulations, 2018 29 7.5 \n346 17/05/2018 Circular No.", "33 7.1 \n345 14/05/2018 Notification No. 41/2018 -\nCus(N.T.) Customs Brokers Licensing \nRegulations, 2018 29 7.5 \n346 17/05/2018 Circular No. 11/2018 - \nCustoms Forwarding of samples for testing to \nthe Outside Laboratories - reg. 8 4.8 \n347 24/05/2018 Notification No. 45/2018 -\nCustoms (N.T.) \"Customs Audit Regulations, 2018\" 33 1.1 \n348 24/05/2018 Notification No. 44/2018 -\nCustoms (N.T.) -- 33 7.1 \n349 29/05/2018 Circular 12/2018 -Customs Sanction of pending IGST refund \nclaims where the records have not \nbeen transmitted from the GSTN to \nDG Systems -reg.", "-- 33 7.1 \n349 29/05/2018 Circular 12/2018 -Customs Sanction of pending IGST refund \nclaims where the records have not \nbeen transmitted from the GSTN to \nDG Systems -reg. 15 8.5 (D) Custom s Manual , 2023 \n413 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n350 29/05/2018 Instruction No.10/2018 Single Window Project - clearance of \nfood consignments by Customs \nofficers at locations where FSS AI has \nprovided delegation -reg. 8 4.2 \n8 4.6 \n351 13/06/2018 Circular No. 18/2018 - \nCustoms Procedure for e -commerce exports \nthrough Post and clarification \nregarding personal imports \n(amendment to Circular 14/2018 \ndated 04th June, 2018). 17 15.3 \n352 8/6/2018 Notification No.50 /2018 -\nCustoms (N.T.)", "17 15.3 \n352 8/6/2018 Notification No.50 /2018 -\nCustoms (N.T.) Powers of adjudication of the officers \nof Customs. 13 4.6 \n353 12/6/2018 Circular 50/2018 - Customs Clarification with respect to \namendments to Customs and Central \nExcise notifications for EOUs - reg. 25 3.4 \n354 20/06/2018 Circular 20/2018 -Customs Cigarettes and other Tobacco \nproducts (Packaging and \nLabelling),Second Amendment \nRules, 2018 -reg. 8 9.5 \n355 6/7/2018 Notification No. 10/2015 -\n2020 of DGFT Amendments in para 6.08(b) of \nForeign Trade Policy 2015 -20 -regd. 25 17.4 \n356 12/7/2018 Circular No. 51/2018 - \nCustoms AEO programme digitization - Ease \nof doing business Development of \nweb-based application for AEO -T1 - \nreg.", "25 17.4 \n356 12/7/2018 Circular No. 51/2018 - \nCustoms AEO programme digitization - Ease \nof doing business Development of \nweb-based application for AEO -T1 - \nreg. 34 5 \n357 25/07/2018 Circular No. 14/2018 - \nCustoms Procedure for e -commerce exports \nthrough Post and clarification on \npersonal imports. -as amended vide \nBoard's approval dated 25.07.2018. 17 15.3 \n358 26/07/2018 DGFT Notification No. \n22/2015 -20 Amendment in Para 2.47 and para \n3.05 of chapter -3 of FTP 2015 -2020 23 7.1 \n359 3/8/2018 Circular No. 08/2016 -\nCustoms Dispensing of Customs Baggage \nDeclaration Form for domestic \npassengers 26 2.4 \n360 10/8/2018 Circular No.", "08/2016 -\nCustoms Dispensing of Customs Baggage \nDeclaration Form for domestic \npassengers 26 2.4 \n360 10/8/2018 Circular No. 26/2018 -Cus Simplification and rationalization of \nprocessing of AEO -T1 application 3 16.4 \n361 14/08/2018 Circular no. 27/2018 -\nCustoms Clarification regarding bank \nguarantee requirement for bond \nexecuted by EOUs -reg. 25 10.4 \n362 30/08/2018 Circular No. 28/2018 - \nCustoms Forwarding of samples for testing to \nthe Outside Laboratories 8 4.8 \n363 30/08/2018 Circular No. 29/2018 - \nCustoms Pilot Implementation of Paperless \nprocessing under SWIFT -uploading \nof supporting documents \n(eSANCH IT) in Exports -Reg 3 17.3 \n364 5/9/2018 Circulars No.", "29/2018 - \nCustoms Pilot Implementation of Paperless \nprocessing under SWIFT -uploading \nof supporting documents \n(eSANCH IT) in Exports -Reg 3 17.3 \n364 5/9/2018 Circulars No. 31/2018 24x7 Clearance - regarding 3 28.1 \n365 17/09/2018 Circulars 32/2018 -Customs Amendment to Circular 52/2017 -\nCustoms dated 22.12.2017 to \nexpand the scope of the Circular \nUpdated cir cular -52/2017 -Customs \n(upto 17th September 2018) 10 10.1 (iii) \n366 18/09/2018 Notification No.", "63/2018 -Cus \ndated 18.09.2018 -- 23 7.1 Custom s Manual , 2023 \n414 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n367 19/09/2018 Circular 33/2018 - Customs Sanction of pending IGST refund \nclaims where the records have not \nbeen transmitted from GSTN to DG \n(System) 15 8.5 (D) \n368 9/10/2018 Circular 37/2018 -Customs Cases where IGST refund have not \nbeen granted due to claiming higher \nrate of drawback or where higher rate \nand lower rate were identical 15 8.5 (D) \n369 24/10/2018 Circular 40/2018 -Customs IGST Export Refunds extension in \nSB005 alternate mechanism and \nrevised processing in certain cases \nincluding disbursal of compensation \nCess reg. 15 8.5 (D) \n370 5/11/2018 Notification No.91 /2018 -\nCustoms (N.T.)", "15 8.5 (D) \n370 5/11/2018 Notification No.91 /2018 -\nCustoms (N.T.) Notification giving Chief \nCommissioners powers to assign the \ncases for adjudication of show cause \nnotices within their respective \njurisdiction. 13 4.8 \n371 8/11/2018 Circular No. 43/2018 - \nCustoms Implementation of Paperless \nProcessing under SWIFT -Uploading \nof Supporting Documents( \neSANCHIT) in Exports 3 17.3 \n372 27/11/18 Circular No. 46/ 2018 - \nCustoms Advisory on Electronic Nicotine \nDelivery Systems (ENDS) including \ne-Cigarettes, Heat -Not-Burn dev ices, \nVape, e -Sheesha, e -Nicotine \nFlavoured Hookah, and the like \nproducts reg. 8 9.4 \n373 3/12/2018 Circular no.", "8 9.4 \n373 3/12/2018 Circular no. 48/2018 - \nCustoms Procedure for movement of goods \nunder TIR Carnets -reg 10 11.12 \n374 3/12/2018 Circular No. 49/2018 - \nCustoms Procedure for disposal of un -\nclaimed/un -cleared cargo under \nsection 48 of the Customs Act,1962, \nlying with the custodians reg. 20 3.5 \n375 8/1/2019 Circular No. 02/2019 -\nCustoms Customs Post Clearance Audit -reg 33 4.2 (2) \n376 28/02/2019 Circular No.09/2019 -\nCustoms Turant Customs -Next generation \nreform for Ease of Doing Business \u2013 \nreg 3 4.3.1 \n4.3.2 \n4.3.3 \n377 7/3/2019 Notification No. 14/26/2016 -\nIT (Vol II) -- 23 10.1 \n378 12/3/2019 Circular No.", "14/26/2016 -\nIT (Vol II) -- 23 10.1 \n378 12/3/2019 Circular No. 10/2019 -\nCustoms Scheme for Rebate of State and \nCentral taxes and Levies on export of \ngarments and made -ups (RoSCTL) 23 10.1 \n379 1/4/2019 Notification No. 29/2019 -Cus Handling of Cargo in Customs Areas \n(Amendment) Regulations, 2019 28 2.9 \n380 9/4/2019 Circular No. 11/2019 -\nCustoms Phasing out of physical copies of \nMerchandise Exports from India \nScheme (MEIS)/Services Exports \nfrom India Scheme (SEIS) Duty \nCredit Scrips issued with EDI port as \nPort of registration 23 11.1 Custom s Manual , 2023 \n415 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n381 25/042019 Notification No.", "33/2019 - \nCus(N.T.) 3 27 \n382 24/05/2019 Circular No. 12/2019 -\nCustoms Guidelines for launching of \nProsecution in relation to offences \npunishable under the Customs Act, \n1962 -reg 30 15.4 \n383 19/06/2019 Circular No. 17/2019 Applicability of Additional Customs \nduty on goods re -imported under \nCustoms Notification No. 94/96 -\nCustoms dated 16.12.1996 exported \nearlier for exhibition purpose/ \nconsignment basis 19 5.1 \n384 3/9/2019 Circular No. 27/2019 -\nCustoms Roll out of Project Import Module in \nICES \u2013reg. 5 4.2 \n385 31/10/2019 Circular No. 36/2019 SNZ Surat: Import, trading & re -\nexport of rough diamonds by notified \nentities in Gujarat Hira Bourse, \nIchhapore Surat. 19 4.1 \n386 13/09/2019 Circular No.", "36/2019 SNZ Surat: Import, trading & re -\nexport of rough diamonds by notified \nentities in Gujarat Hira Bourse, \nIchhapore Surat. 19 4.1 \n386 13/09/2019 Circular No. 31/2019 -\nCustoms Revised Norms for Execution of Bank \nGuarantee under Advance \nAuthorisation, DFIA and EPCG \nSchemes 23 3.8 \n387 1/10/2019 Notification No. 70/2019 -Cus \n(NT) Warehouse (Custody and Handling \nof Goods) Amendment Regulations, \n2019 9 20.A.4 \n388 1/10/2019 Notification No. 71/2019 -Cus \n(NT) Warehoused Goods (Removal) \nAmendment Regulations, 2019 9 20.A.4 \n389 5/11/2019 Circular No.", "71/2019 -Cus \n(NT) Warehoused Goods (Removal) \nAmendment Regulations, 2019 9 20.A.4 \n389 5/11/2019 Circular No. 37/2019 Generation and quoting of Document \nIdentification Number (DIN) on any \ncommunication issued by the officers \nof the Central Board of Indirect Taxes \nand Customs (CBIC) to taxpayers \nand other concerned persons - reg. 32 6.1 \n390 21/11/2019 Circular no. 38/2019 -\nCustoms Amendment in Import policy of Iron \n& Steel and incorporation of policy \ncondition in Chapter 72, 73 and 86 of \nITC(HS), 2017 Schedule -1-reg. 8 15.2 \n391 29/11/2019 Circular No 42/2019 Cus Mandatory uploading of specified \nsupporting documents and mention \nof document code and IRN in Bills of \nEntry (BoE) - reg.", "8 15.2 \n391 29/11/2019 Circular No 42/2019 Cus Mandatory uploading of specified \nsupporting documents and mention \nof document code and IRN in Bills of \nEntry (BoE) - reg. 1 3.5.1 \n392 29/11/2019 Circular No.40/2019 -\nCustoms Auto Out of Charge under Express \nCargo Clearance System (ECCS) - \nreg. 3 13.2 \n393 27/01/2020 Circular No.05/2020 -\nCustoms Implementation of automated \nclearance on pilot basis - reg. 3 4.3.3 \n11.5 \n394 28/02/2020 Circular No. 15/2020 - \nCustoms Implementation of automated \nclearance on all India basis -reg 3 11.5 \n395 19/02/2020 Circular No. 13/2020 -\nCustoms Schemes for Rebate of State and \nCentral Taxes and Levies (ROSCTL) \nand Additional Ad -hoc Incentive for \nexport of garments and made -ups.", "13/2020 -\nCustoms Schemes for Rebate of State and \nCentral Taxes and Levies (ROSCTL) \nand Additional Ad -hoc Incentive for \nexport of garments and made -ups. 23 10.3 Custom s Manual , 2023 \n416 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n396 28/02/2020 Circular No.15/2020 -\nCustoms Implementation of automated \nclearance on all India basis -reg 3 4.3.3 \n397 9/4/2020 Circular No.40/2020 -\nCustoms All India roll -out of Faceless \nAssessment - reg.", "3 4.2.2 \n398 13/04/2020 Circular No.19/2020 -\nCustoms Paperless Customs Electronic \nCommunication o f PDF based \nGatepass and OOC Copy of Bill of \nEntry to Custom Brokers/Importers 3 4.4.1 \n399 7/6/2020 Circular No.32/2020 -\nCustoms Circular No.32/2020 -Customs dt 6th \nJuly 2020 on Turant Custom s Turant \nSuvidha Kendra and Other Initiatives \nfor Contactless Customs - reg. 3 4.3.4 \n4.3.5 \n4.3.6 \n4.3.7 \n400 22/06/2020 Circular No.30/2020 -\nCustoms Paperless Customs Electronic \nCommunication of PDF Based \nCopie s of Shipping Bill & e -Gatepass \nto Custom Brokers/Exporters - reg. 3 4.4.2 \n401 6/7/2020 Circular No.", "3 4.4.2 \n401 6/7/2020 Circular No. 32/2020 -\nCustoms Turant Customs \u2013Turant Suvidha \nKendra and Other Initiatives for \nContactless Customs -reg. 32 5.1 \n402 10/8/2020 Circular No. 44/2020 Procedure for inspection of \nICDs/CFSs/AFSs -reg. 27 9.2.6 \nAppendix \nIV (H)260 \n403 17/08/2020 Notification No. 77/2020 -Cus \n(N.T) Special Warehouse (Custody and \nHandling of Goods) Amendment \nRegulations, 2020 9 20.A.4 \n404 17/08/2020 Notification No. 75/2020 -Cus \n(NT) Manufacture and Other Operations in \nSpecial Warehouse Regulations, \n2020 9 22.2 \n405 17/08/2020 Circular No.", "75/2020 -Cus \n(NT) Manufacture and Other Operations in \nSpecial Warehouse Regulations, \n2020 9 22.2 \n405 17/08/2020 Circular No. 36/2020 -\nCustoms Procedure to be followed in cases of \nmanufacturing or other operations \nundertaken in specia l warehouses \nunder section 65 of the Customs Act -\nreg. 9 22.2 \n406 19/08/2020 Circular No. 37/2020 -\nCustoms Extension of Deferred payment of \nCustoms duty benefits to `Authorised \nPublic Undertakings\u2019 3 7.4 \n34 22.1 \n407 21/08/2020 Notification No. 81/2020 -\nCustoms (N.T.) Customs (Administration of Rules of \nOrigin under Trade Agreements) \nRules, 2020. 35 6.2 \n408 21/08/2020 Circular No.", "81/2020 -\nCustoms (N.T.) Customs (Administration of Rules of \nOrigin under Trade Agreements) \nRules, 2020. 35 6.2 \n408 21/08/2020 Circular No. 38/2020 -\nCustoms (N.T) Guidelines regarding implementation \nof section 28DA of the Customs Act, \n1962 and CAROTAR, 2020 in \nrespect of Rules of Origin under \nTrade Agreements \n(FTA/PTA/CECA/CEPA) and \nverification of Certificates of Origin. 35 6.2 \n409 7/9/2020 Circular No. 41/2020 -\nCustoms Auto Let Export Order under Express \nCargo Clearance System (ECCS). 3 13.2 Custom s Manual , 2023 \n417 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n410 29/09/2020 Circular No.", "3 13.2 Custom s Manual , 2023 \n417 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n410 29/09/2020 Circular No. 42/2020 - \nCustoms Amending Circular 38/2016 -Customs \non Guidelines for Provisional \nAssessm ent under Section 18 of the \nCustoms Act 1962 7 3.1 \n411 30/09/2020 Circular No.43/2020 -\nCustoms Implementation of the Sea Cargo \nManifest and Transshipment \nRegulations. 1 3.4.1 \n2 5.3 \n412 12/10/2020 Circular No.45/2020 -\nCustoms Faceless Assessment - Measures for \ntimely assessment of Bills of Entry \nand clarification on defacement of \nphysical documents - reg 3 8.2 \n14.3 \n4.2.3 \n413 15/10/2020 Circular No.", "46/2020 - \nCustoms Testing of outside samples by \nRevenue Laboratories 1 3.12 \n3 22.4 \n414 27/10/2020 Circular No. 48/2020 -\nCustoms Manufacturing and other operations \nundertaken in bonded warehouses \nunder Section 65 of the Customs Act, \n1962 -reg. 9 21.7 \n415 5/11/2020 Circular No. 50/2020 -\nCustoms Policy and Guidelines for setting up \nof Inland Container Depots (ICDs), \nContainer Freight Stations (CFSs) \nand Air Freight Stations (AFSs) -Reg. 27 8 \nAppendix \nI \nAppendix \nII (9) \n416 5/11/2020 Circular No. 50/2020 -\nCustoms Policy and Guidelines for setting up \nof Inland Container Depots (ICDs), \nContainer Freight Stations (CFSs) \nand Air Freight Stations (AFSs) -Reg. 27 Appendix \nIII (22) \n417 20/11/2020 Circular No.", "27 Appendix \nIII (22) \n417 20/11/2020 Circular No. 51/2020 Clarifications regarding availment of \nexemption on temporary import of \ndurable Containers -reg 19 7.1 \n418 15/12/2020 Circular No. 54/2020 -\nCustoms Special measures to facilitate MSME \nfor AEO T1 and T2 accreditation. 34 23 \n419 17/12/2020 Circular No.55/2020 -\nCustoms Faceless Assessment - Clarifications \non the Issues raised by \nStakeholders - reg. 3 4.2.4 \n420 30/12/2020 Circular No.57/2020 -\nCustoms Implementation of PGA eSANCHIT \nPaperless Processing under SWI FT-\nUploading of \nLicenses/Permits/Certificates/Other \nAuthorizations (LPCOs) by PGAs - \nreg. 1 3.9.1 \n421 16/12/2020 Instruction No.", "1 3.9.1 \n421 16/12/2020 Instruction No. 21/2020 -\nCustoms Instructions for time bound \nprocessing of Duty Drawback claims 22 9 \n422 19/01/2021 Circular 02/2021 -Customs Posting of staff at Customs areas \nand collection of Cost Recovery \nCharges reg. 28 28.3.8.2 \nAppendix \nI (4) \nAppendix \nII (vii) \nAppendix \nII (4.5) Custom s Manual , 2023 \n418 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n423 3/2/2021 Circular No. 03/2021 -\nCustoms Systemic improvements regarding \nmodification in the Bond (B -17) \nExecution process \u2013regarding 25 10.6 \n424 20/03/2021 Circular No. 08/2021 -\nCutoms Clarifications on the legislative \nchanges in Section 46 of Customs \nAct, 1962reg.", "08/2021 -\nCutoms Clarifications on the legislative \nchanges in Section 46 of Customs \nAct, 1962reg. 3 9.5 \n425 21/06/2021 Instruction No. \n14/2021Customs CRCL Module -Forwarding of \nsamples using electronic Test Memo \nto CRCL and other Revenue \nLaboratories 1 3.12 \n3 22.4 \n426 30/06/2021 Circular No. 12/2021 Cus Implementation of the Sea Cargo \nManifest and Transs hipment \nRegulations. 1 3.4.2 \n427 7/7/2021 Circular No.14/2021 -\nCustoms Improvements in Faceless \nAssessment - Measures for \nexpediting Customs clearances - reg. 3 4.2.5 \n4.2.6 \n428 15/07/2021 Circular No. 15/2021 -\nCustoms Implementation of RMS for \nprocessing of Duty Drawback claims 22 8.1 \n429 19/07/2021 Circular No.", "15/2021 -\nCustoms Implementation of RMS for \nprocessing of Duty Drawback claims 22 8.1 \n429 19/07/2021 Circular No. 16/2021 Clarification regarding applicability of \nIGST on repair cost, insurance and \nfreight, on goods re -imported after \nbeing exported for repairs, on the \nrecommendations of the GST \nCouncil made in its 43rd meeting \u2013 \nreg. 19 6.1 \n430 23/07/2021 Circular No.17/2021 -\nCustoms Efforts required to Reduce the \ncompliance burden for citizens and \nbusiness activities 10 16.3 \n431 21/07/2022 Instruction No.", "19 6.1 \n430 23/07/2021 Circular No.17/2021 -\nCustoms Efforts required to Reduce the \ncompliance burden for citizens and \nbusiness activities 10 16.3 \n431 21/07/2022 Instruction No. 16/2022 -\nCustoms Compendium of orders/ circulars/ \nguidelines issued from WPC Wing, \nDoT in regard to Import licensing \nrequirement from WPC wing for \nimport of wireless equipment -reg 8 15.4 \n432 23.07.2021 Circluar No.17/2021 -\nCustoms Efforts required to Reduce the \ncompliance burden for citizens and \nbusiness activities -reg 2 5.3 \n433 23/07/2021 Notification No. 62/2021 -\nCustoms (NT) Seeks to amend Customs Brokers \nLicensing Regulations, 2018. 29 9 (1) \n434 16/08/2021 Circular No.", "62/2021 -\nCustoms (NT) Seeks to amend Customs Brokers \nLicensing Regulations, 2018. 29 9 (1) \n434 16/08/2021 Circular No. 20/2021 -\nCustoms De-notification of Inland Container \nDepots/Container Freight Stations/Air \nFreight Stations -reg 27 10 \n435 16/08/2021 Circular No. 19/2021(revised \nCircular No.38/2016 dated \n22.08. 2016.Rescined \nCustoms Instruction No. 4 of \n2020) Amendment in Circular No.38/2016 -\nCustoms with the insertion of a new \nentry 5(d) to enable Pr. \nCommissioners/Commissioners of \nCustoms to decide the amount of \nsecurity required in certain cases of \nprovisional assessments -reg 7 3.1 Custom s Manual , 2023 \n419 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n436 30/09/2021 Circular No.", "22/2021 -\nCustoms Rebate of State and Central \nTaxes and Levies (RoSCTL) \nScheme on export of \napparel/garments/made -ups w.e.f. \n01.01.2021 23 10.2 \n437 27/10/2021 Circular No. 24/2021 -\nCustoms Reducing compliance burden \nregarding registration of Authorised \nCourier. 16 16 \n438 23/11/2021 Instruction 23/2021 -Customs Import of wireless equipment by \nTelecom Service Providers(TSPs)on \nthe basis of self -declaration -reg 8 15.3 \n439 23/03/2022 Instruction No. 3/2022 -\nCustoms Revised guidelines for National Risk \nManagement Committee (NRMC) for \nCustoms & GST 1 \n440 17/05/2022 Circular No.", "3/2022 -\nCustoms Revised guidelines for National Risk \nManagement Committee (NRMC) for \nCustoms & GST 1 \n440 17/05/2022 Circular No. 08/2022 -\nCustoms Customs procedure for export of \ncargo in closed containers from ICDs \nto Bangladesh using inland \nwaterways 10 16.4 \n441 30/06/2022 Notification No. 56/2022 -\nCustoms (N.T.) -- 10 16.3 \n442 30/06/2022 Notification No. 57/2022 -\nCustoms (NT) -- 16 17.1 \n443 30/06/2022 Circular No. 09/2022 Simplified regulatory framework for e -\ncommerce exports of jewellery \nthrough Courier \u2013 reg. 16 17.1 \n444 29/07/2022 Circular No. 11/2022 -\nCustoms - 3 28.2 \n445 16/08/2022 Circular No.", "16 17.1 \n444 29/07/2022 Circular No. 11/2022 -\nCustoms - 3 28.2 \n445 16/08/2022 Circular No. 13/2022 -\nCustoms Revised Guidelines for Arrest and \nBail in relation to offences \npunishable under Customs Act, \n1962 - reg 30 10.7 (iii) \n446 16/08/2022 Circular No. 12/2022 -\nCustoms Guidelines for launching of \nProsecution in relation to offences \npunishable under the Customs Act, \n1962 -reg. 30 15.2.2 A \n447 23/08/2022 Circular No. 15/2022 -\nCustoms Simplification for procedure for \ncompounding of offences under \nCustoms Act, 1962 - Reg 30 17 \n448 29/08/2022 Circular No.", "15/2022 -\nCustoms Simplification for procedure for \ncompounding of offences under \nCustoms Act, 1962 - Reg 30 17 \n448 29/08/2022 Circular No. 16/2022 -\nCustoms Faceless Assessment \u2013Standard \nExamination Orders through RMS -\nPhase 1, Part 1 reg. 3 4.2.6 \n449 26/09/2022 Circular No. 22/2022 -\nCustoms Amendments to Rebate of State and \nCentral Taxes and Levies (RoSCTL) \nScheme. 23 10.2 \n450 3/11/2022 Circular No. 23/2022 -\nCustoms Faceless Assessment -Anonymized \nEscalation Mechanism & extension \nof Standard Examination Orders \nthrough RMS (Phase 1, Part 2) -reg. 3 4.2.6 \n451 11/1/2023 Circular No.", "3 4.2.6 \n451 11/1/2023 Circular No. 01/2023 - \nCustoms Customs (Assistance in Value \nDeclaration of Identified Imported \nGoods) Rules, 2023 (CAV R, 2023) \u2013 \nreg. 6 12 Custom s Manual , 2023 \n420 \n S. No Dated Circular/ Instruction / \nNotification Subject Chapter Para \n452 11/1/2023 Circular No. 02/2023 - \nCustoms Faceless Assessment \u2013Standard \nExamination Orders through RMS -\nPhased implementation of \nStandardized Examination Orders \nthrough RMS 3 4.2.6", "Chapter 35 - Customs Functions related to Preferential Trade - Para 4 - List of Circular .txt\nCustom s Manual , 2023 \n421", "Chapter 17 - Import and Export through Post - Para 6 - _6. Import of samples through post_.txt\n5.1 Bonafide gifts up to a value limit as prescribed by the Government of India when imported by post, \nare exempt from Basic and Additional Customs duties. (Notification No.171/93 -Cus, dated 16 -9- \n1993). Further, only those items can be imported as gifts, which are not prohibited for importation \nunder Foreign Trade (Development and Regulation) Act, 1992.", "Chapter 17 - Import and Export through Post - Para 6 - _6. Import of samples through post_.txt\n\n \n5.2 The sender of the gift may not necessarily be residi ng in the country from where the goods have \nbeen dispatched and any person abroad can send the gifts to relatives, business associates, \nfriends, companies and acquaintances. The gifts should be for bonafide personal use only. The \npurpose of this stipulatio n is that the person receives the gift genuinely free and the payment is \nnot made for it through some other means. The quantity and frequency of the gifts should not give \nrise to the belief that it is used as a route to transfer money. The gifts can be rec eived by \nindividuals, 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\n5.3 For calculating the value limit prescribed the Government of India in case of imports of gifts, postal \ncharges or the airfreight is not taken into consi deration. The value is taken as original value of the \ngoods 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\n\n \n5.4 If the value of the gifts received is more than the prescribed limit the receiver has to pay Customs \nduty on the whole consignment, ev en if the goods were received free, unsolicited. In addition, at \nthe discretion of the Assistant/ Deputy Commissioner, if the goods are restricted for import, the \nreceiver has a liability for penalty for such import, even if the goods have been sent unsoli cited. \nThe restricted goods are also liable to confiscation and receiver has to pay redemption fine in lieu \nof confiscation in addition to duty and penalty. Certain prohibited goods like narcotic drugs, arms, \nammunition, obscene films/printed material etc. are liable to absolute confiscation and the receiver \nis 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\n5.5 Customs duty is chargeable on gifts assessed over the prescribed limit by the Customs. In case \nof post parcel, the customs department shall assess the duty payable and the postal department \ncollects the assessed duty from the receiver of the gift and subse quently deposits it with the \ncustoms.", "Chapter 25 - Export Oriented Units - Para 23 - _26. Sub-contracting_.txt\n24.1 EOUs are allowed to sell surplus/unutilized goods and services, imported or procured duty free, \ninto DTA on payment of duty but for exemption, in case the unit is unable, for valid reasons, to \nutilize the goods. The pe rmission for such DTA sale is given by the jurisdictional Assistant / Deputy \nCommissioner of Central Excise and Customs. \n24.2 Unutilized goods and services may also be transferred to another EOU/EHTP/STP/BTP/ SEZ unit \nor exported. Such transfer to another suc h unit would be treated as import for receiving unit. \n24.3 The inter unit transfer would be on invoice on payment of applicable GST taxes. However, such \ntransfer would be without payment of custom duty. The supplier unit will endorse on such \ndocuments the amo unt of custom duty, availed as exemption, if any, on the goods intended to be \ntransferred. The recipient unit would be responsible for paying such basic customs duty, as is \nobligated under Notification no.", "The supplier unit will endorse on such \ndocuments the amo unt of custom duty, availed as exemption, if any, on the goods intended to be \ntransferred. The recipient unit would be responsible for paying such basic customs duty, as is \nobligated under Notification no. 52/2003 -Cus dated 31 -32003 (as amended), when the finished \ngoods made out of such goods or such goods are cleared in DTA. \n [Refer Circular no.29/2017 -Customs dated 17.7.2017] \n24.4 Obsolete/ surplus capital goods and spares can either be exported, transferred to another \nEOU/EHTP/STP/BTP/SEZ unit or disposed of in the DTA on payment of applicable duties. The \nbenefit of depreciation, as applicable, will be available in case of disposal in DTA only when the \nunit has achieved positive NFE.", "The \nbenefit of depreciation, as applicable, will be available in case of disposal in DTA only when the \nunit has achieved positive NFE. Duty is not charged in case of obsolete/ surplus capital goods, \nconsumabl es, spares, goods manufactured, processed or packaged and scrap, waste, remnants \nare destroyed within the unit after intimation to Central Excise & Customs authorities or destroyed \noutside unit with the permission of Central Excise & Customs authorities. Custom s Manual , 2023 \n254 \n 25. Destruction of flowers/ horticulture products: \n25.1 Flowers, vegetables and agricultural products have a very short shelf life and are prone to \nmalformation, injury, damage, infection etc. These products cannot be preserved for a longer \nperiod. There are cir cumstances (especially in case of floriculture units) when the EOUs do not \nfind the goods exportable/marketable for various reasons such as malformation, injury, damage, \ninfection by pest and diseases etc. and the units have to resort to forced destruction of flowers, \nvegetables etc. In such cases, duty is not charged from the EOUs.", "and the units have to resort to forced destruction of flowers, \nvegetables etc. In such cases, duty is not charged from the EOUs. \n25.2 At times, the flowers and floriculture products deposited in the warehouse of the airlines at the \ninternational airports for the purpose of exports are not exported owing to va rious reasons, such \nas, delay in flights, cancellation of flights etc. In such cases, the units are allowed to sell such \nflowers and floriculture products in DTA on payment of applicable duty/taxes. For such DTA sales, \nthe unit must have DTA sale entitleme nt under the scheme. The unit is required to obtain \npermission from the concerned Development Commissioner for such DTA sale and shall clear the \ngoods on payment of duty assessed by the concerned Assistant Commissioner / Deputy \nCommissioner in charge of th e cargo. The DTA sale is allowed against documents as are used for \nDTA sale by EOUs in the manner as if the goods cleared from the unit itself. \n[Refer Circular No.31/2001 -Cus., dated 24 -5-2001]", "Chapter 26 - International Passenger Facilitation - Para 6 - _8. Import of foreign exchange_currency_.txt\n7.1 The unaccompanied baggage is required to have been in the possession abroad of the passenger \nand dispatched within 1 month of his/her arrival in India or within such further period as the \nDeputy/Assistant Commissioner of Customs may allow. The unaccompanied baggage may land \nin India upto 2 months before arrival of the passenger or within such period, not exceeding 1 year, \nas may be permitted by the Deputy/Assistant Commissioner of Customs by recording the reasons \nif he is satisfie d that the passenger was prevented from arriving in India within the period of 2 \nmonths due to circumstances beyond his control which necessitated a change in the travel \nschedule of the passenger. \n7.2 No free allowance is admissible in respect of unaccompanie d baggage, which is charged the \nnormal baggage rate of duty (35% ad valorem + GST+ Cess, at present).", "Chapter 29 - Customs Brokers - Para 3 - _4. Bond for grant of licence_.txt\n3.1 Any applicant who satisfies the criteria of Regulations 5 of CBLR 2013 and has applied for grant \nof licence under Regulation 4 shall be required to appear for the written as well as the oral \nexamination conducted by the National Academy of Customs, Indirect Taxes & Narcotics (NACIN) . \n3.2 The written examination shall be conducted on specified dates in month of January of each year \nfor which intimation shall be sent individually to applicants in advance before the date of \nexamination . The result of the said examination shall be declared by end of May each year. The \nsuccessful applicant shall be called for an oral examination on specified dates in month of June of \neach year, the result of which shall be declared in the month of July of each year. Custom s Manual , 2023 \n300 \n 3.3 The applicant shall be required to clear both the written examination as well as corresponding oral \nexamination.", "Custom s Manual , 2023 \n300 \n 3.3 The applicant shall be required to clear both the written examination as well as corresponding oral \nexamination. An attempt at the written exam shall be deemed to be an attempt and notwithstanding \nthe disqualification/ cancellation of application, the fact of appearance of the applicant at the \nexamination will count as an attempt. Further, an applicant shall be allowed a maximum of six \nattempts to clear the examination. \n3.4 The examination may include questions on the following: \n(a) preparation of various kinds of bills of entry, bills of export, shipping bills, and other clearance \ndocuments; \n(b) arrival entry and clearance of vessels; \n(c) tariff classification and rates of duty; \n(d) determination of value of imported and export goods; \n(e) conversion of currency; \n(f) nature and description of documents to be filed with various kinds of bills of entry, shipping \nbills and other clearance documents; \n(g) procedure for assessment and payment of duty including refund of duty paid; \n(h) examination of goods at Customs Stations; \n(i) prohibitions on import and export; \n(j) bonding procedure and clearance from bond;", "shipping \nbills and other clearance documents; \n(g) procedure for assessment and payment of duty including refund of duty paid; \n(h) examination of goods at Customs Stations; \n(i) prohibitions on import and export; \n(j) bonding procedure and clearance from bond; \n(k) re-importation and conditions for free re -entry; \n(l) drawback and export promotion schemes including the Special Economic Zone scheme; \n(m) offences under the Act; \n(n) provisions of the allied Acts including the Central Goods and Services Act, 2017 (12 of 2017) \nand section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Indian \nExplosives Act, 1884 (4 of 1884), the Destructive Insects and Pests Act 1914 (2 of1914), \nthe Dangerous Drugs Act, 1930 (2 of 1930), the Drugs and Cosmetics Act, 1940 (23 of1940), \nthe Central Excise Act, 1944 (1 of 1944), the Copy Right Act, 1957 (14 of 1957),", "1930 (2 of 1930), the Drugs and Cosmetics Act, 1940 (23 of1940), \nthe Central Excise Act, 1944 (1 of 1944), the Copy Right Act, 1957 (14 of 1957), the Trade \nand Merchandise Marks Act 1958 (43 of 1958), the Arms Act 1959 (54 of 1959), the Patents \nAct, 1970 (39 of 1970), the Narcotics Drugs and Psychotropic Substances Act, 1985(61 of \n1985), the Environment (Prote ction) Act, 1986 (29 of 1986), the Foreign Trade \n(Development and Regulations) Act, 1992 (22 of 1992), the Foreign Exchange Management \nAct, 1999 (42 of 1999), the Design Act, 2000 (16 of 2000) and the Food Safety and Standard \nAct, 2006 (No.", "1992 (22 of 1992), the Foreign Exchange Management \nAct, 1999 (42 of 1999), the Design Act, 2000 (16 of 2000) and the Food Safety and Standard \nAct, 2006 (No. 34 of 2006) and other laws for the time being in force applicable to EXIM \ntrade and the rules and regulations made under these Acts in so far as they are relevant to \nclearance of goods through Customs; \n(o) provisions of the Prevention of Corruption Act, 1988 (49 of 1998); \n(p) procedure for appeal and revision applications under the Act; and \n(q) online filing of electronic bills of entry and shipping bills vide the Indian Customs and Central \nExcise Electronic Commerce or Electronic data interchange gateway (ICEGATE) and Indian \nCustoms Electronic data Interchange System (ICES). \n(r) knowledge of regulations, rules, notifications, etc. under the Customs Act and other Allied \nActs.", "Chapter 33 - Audit - Para 1 - _1. Introduction_.txt\nAudit", "Chapter 25 - Export Oriented Units - Para 10 - _11. Monitoring of export performance _ foreign exchange realization_.txt\n10.1 Import/procurement of goods by an EOU for use in manufacture or in connection with production \nor packaging of goods for export is exempted from payment of customs and central excise duties. \nEOUs execute a general purpose B -17 bond along with surety or security covering the duty \nforegone on imported goods. This bond is prescribed under Notification No. 6/98 -CE(N.T.)., dated \n2-3-1998 as General Bond to be executed by the EOUs for provisional assessment of goods to \nCentral Excise duty, for export of goods and for accounting/disposal of exci sable goods procured \nwithout payment of duty. This bond also takes care of the interest of revenue against risks arising \nout of goods lost in transit, goods taken into Domestic Tariff Area for job work/ repair/ display etc \nbut not brought back. Basically t he B -17 bond is an \u201call purpose\u201d bond covering liabilities of the \nEOU both under Customs and Central Excise Acts.", "Basically t he B -17 bond is an \u201call purpose\u201d bond covering liabilities of the \nEOU both under Customs and Central Excise Acts. However, it does not cover the differential duty \namount against advance DTA sale for which a separate bond is to be executed. \n10.2 The B -17 bond is executed with the jurisdictional Assistant/Deputy Commissioner of Central \nExcise and Customs, as the case may be. The bond is taken for an amount equivalent to 25% of \nthe duty forgone on the sanctioned requirement of capital goods plus the duty forgone on raw \nmaterials required for three months. Surety or security equivalent to 5% of the bond amount in the \nform of bank guarantee or cash deposit or any other mode of security recognized by the \nGovernment is required to be given by the EOUs. In the case of surety, a letter from the person \nstanding surety duly certified by a Chartered Accountant for solvency is also required to be \nsubmitted. \n10.3 Units which have achieved positive NFE and are in existence for the last three years with \nunblemished track record having export turnover of Rs.", "10.3 Units which have achieved positive NFE and are in existence for the last three years with \nunblemished track record having export turnover of Rs. 5 Crores or above and have not been \nissued a show cause notice or a confirmed demand, during the preceding 3 ye ars are exempted \nfrom furnishing Bank Guarantee etc. or Surety along with B -17 bond. However, this facility will not \nbe available to the Units where Show Cause Notices have been issued or cases booked on \ngrounds other than procedural violations, under the penal provision of the Customs Act, the \nCentral Excise Act, the Foreign Trade (Development & Regulation) Act, the Foreign Exchange \nManagement Act, the Finance Act, 1994 covering Service Tax or any allied Acts or the rules made \nthereunder, on account of fra ud / collusion / wilful mis -statement/ suppression of facts or \ncontravention of any of the provisions thereof. [Refer Circulars No. 14/98 -Cus, dated 10 -3-1998, \nNo.", "[Refer Circulars No. 14/98 -Cus, dated 10 -3-1998, \nNo. 42/98 -Cus, dated 19 -6-1998, No.66/98 -Cus, dated 15 -9-1998, No.76/99 -Cus, dated 17 -11-\n1999, No. 54/2004 -Cus, dated 13 -10-2004 and No. 36/2011 -Cus, dated. 12 -8-2011] \n10.4 The B -17 bond, being a general purpose running bond will serve the requirement of continuity \nbond to be submitted under Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, \nand therefore EOU/STP/EHTP units are not required to submit separate continuity bond. \nThe waiver of bank guarantee/ surety to EOUs would continue to be governed by various circulars \nissued from time to time by CBIC with regard to B -17 bonds executed by EOUs and will not be \nguided by the Circular no.", "The waiver of bank guarantee/ surety to EOUs would continue to be governed by various circulars \nissued from time to time by CBIC with regard to B -17 bonds executed by EOUs and will not be \nguided by the Circular no. 48/2017 -Customs dated 08.12.2017 which go verns the general \nimporters and not the EOUs. \n[Refer Circular No. 29/2017 -Customs dated 17.07.2017 &Circular no. 27/2018 -Customs dated \n14.08.2018] \n10.5 Original B -17 bond is to be kept safely after allotting Bond Nos. and bond values to be mentioned \nin the bond register for the purposes of debit/credit of duty foregone on the goods \nimported/procured duty free. Debits for duty foregone are to be made at the fresh import or at the Custom s Manual , 2023 \n247 \n time of local procurement of excisable goods under CT -3. For debit only 25% of t he duty foregone \n(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\nSimilarly credits of duty foregone may be allowed for the duty contained in inputs used in the \nmanufacture of finished goods exported or cleared in DTA on payment of ap plicable duties and \ntaxes.", "Chapter 25 - Export Oriented Units - Para 10 - _11. Monitoring of export performance _ foreign exchange realization_.txt\nMonitoring of Bond is to be done by AC/DC of Cus/CE on broad basis and it is to be ensured that \nBond is discharged at the time of final debonding. \n [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\n10.6 In case of B -17 bond executed by EOU/STP/EHTPs in capacity of Proprietorship or \npartnership firm, surety cannot be given by Proprietor/ partner himself. Such sureties must be \ngiven by an independent legal entity other than the Proprietor/ Partner of the concerned \nProprietorship/ 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\n10.1 Section 61 of the Customs Act, 1962 provides that in t he case of any goods referred to in this \nclause, the Principal Commissioner of Customs or Commissioner of Customs may, on sufficient \ncause being shown, extend the period for which the goods may remain in the warehouse, by not \nmore 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\n8.1 Rules Regarding Postal Parcels and Letter Packets from Foreign Ports in/out of India prescribe \nprocedure for landing and clearing at notified ports/airports/ LCSs of parcels and packets \nforwarded 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\n(a) The boxes or bags containing the parcels shall be labelled as \u201cPostal Parcel\u201d, \u201cParcel Post\u201d, \n\u201cParcel Mail\u201d, \u201cLetter Mail\u201d and will be allowed to pass at specified the Foreign Parcel \nDepartment of the Foreign Post Offices and Sub Foreign Post Offices. \n \n(b) On receipt of the parcel mail, the Postmaster hands over to the Customs the following \ndocuments: \n \n(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\n(ii) Eliminate the parcels which are letters, d ocuments in consultation with the Customs \nDepartment. \n \n(iii) File the Bills of entry in the prescribed forms along with the senders' declarations and \nany other relevant documents that may be required for the examination, assessment \netc. by the Customs Department;", "Chapter 17 - Import and Export through Post - Para 9 - _9. Legal provisions and exemptions in case of postal exports_.txt\n(iv) The relative Customs Declarations and dispatch not es (if any); and", "Chapter 17 - Import and Export through Post - Para 9 - _9. Legal provisions and exemptions in case of postal exports_.txt\n\n \n(c) On receipt of the documents, the Customs Appraiser shall scrutinize the particulars given in \nthe memo and identify the parcels to be detained for examination either for want of \nnecessary particulars or defective description or suspect ed misdeclaration or under -\nvaluation of contents. The remaining parcels are to be assessed for duty by scrutinising the \nBill of entry, as the case may be. For this purpose, the Appraisers are generally guided by \nthe particulars given in the Bill of entry o r Customs declarations and dispatch notes (if any). \nWhen any invoice, document or information is required to ascertain the real value, quantity \nor description of the contents of a parcel, the addressee may be called upon by way of a \nnotice to produce or fu rnish such invoice, document and information. \n Custom s Manual , 2023 \n182 \n (d) Whenever necessary, the values from the declarations are considered as per the Bill of entry \nand after conversion into Indian Currency at the ruling rates of exchange, the amount of duty \nis calculated and en tered.", "Chapter 17 - Import and Export through Post - Para 9 - _9. Legal provisions and exemptions in case of postal exports_.txt\n(e) Duty is calculated at the rate and valuation in force on the date that the postal authorities \npresent a list of such goods or date of filing the Bill of entry with the Customs. In case the \nparcels are brought through a vessel and postal authorit ies present list of goods before \narrival of the vessel, the rate of duty and tariff value shall be the date on which Inward Entry \nis granted to the vessel.", "Chapter 17 - Import and Export through Post - Para 9 - _9. Legal provisions and exemptions in case of postal exports_.txt\n(f) All parcels marked for detention are to be detained by the Postmaster and the rest of the \nparcel s which have been eliminated by the Customs will go forward for delivery to the \naddressee 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\n\n \n(g) The detained parcels are submitted together with the Bill of entry to the Customs and after \nexamining the details of contents of value in the Bills of entry Customs Appraiser clears the \nbill. \n \n(h) In the case of receipt of letter mail bags, the Postmaster gets the bags opened which is \nscrutinized under the supervision of the Customs with a view to identify packets containing \ndutiable articles. Those parcels containing non dutiable goods are eliminat ed and the \ndutiable packets are to be detained and presented in due course to the Customs Appraiser \nwith a bill of entry for the purpose of assessment. The Customs Appraiser will assess the \namount 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\n(i) All parcels or packets requi red to be opened for Customs examination are opened, and after \nexamination, closed by the Post Office officials and are then sealed with a distinctive seal. \nThe parcels or packets shall remain throughout in the custody of the Post Office officials. \n(The Ru les and regulations prescribed under Not No. 26/2009 - Cus (N.T.) for the handling \nof 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\n\n \n(j) If on examination the contents of any parcel or packet are found mis declared or the value \nunderstated or consisting of prohibited goods, such parcels or packets must be detained. \nThe Postmaster shall follow the instructions stipulated in Notification No. 26/2009 -Customs \n(N.T.) dated 17.03.2019 and shall not allow such parcels or packets to go forward without \nthe Customs' orders. Adjudication proceedings shall be initiated in such cases by the \ncompetent officer and the parcels released only after payment o f fine and penalty, if any, \nlevied by the adjudicator.", "Chapter 17 - Import and Export through Post - Para 9 - _9. Legal provisions and exemptions in case of postal exports_.txt\n(k) The duties as assessed by the Customs Appraiser in the Bill of entry shall be recovered by \nthe Post Office from the addressees at the time of delivery of the goods to the importers. \nThe credit for the total amount of duty certified by the Customs Appraiser at the end of each \nbill is given by the Post Office to the Customs Department in accordance with the procedure \nsettled between the two Departments.", "Chapter 17 - Import and Export through Post - Para 9 - _9. Legal provisions and exemptions in case of postal exports_.txt\n(l) The Bill of entries or the letter mail bills on which assessment is made remain in the custody \nof the Post Office, but the duplicates copies are kept in the Customs Department for dealing \nwith claims for refunds, etc.", "Chapter 1 - Overview of Customs Functions - Para 10 - _2. Mandatory filing of documents in SCMTR by Custodians_.txt\nVide Notification \nNo.38/2018 -Customs (N.T.) dated 11.05.2018 the Sea Cargo Manifest and Transhipment \nRegulations (SCMTR), 2018, were notified. The SCMTR seek to bring about transparency, \npredictability of movement, advance collection of information for ex peditious clearance and \nsupersedes the earlier regulations viz. Import Manifest (Vessels) Regulations, 1971 and \nExport Manifest (Vessels) Regulation, 1976 and Transportation of Goods (Through Foreign \nTerritory) Regulations, 1965 . The new Regulations stipulate for advance notice by \nauthorized carriers for goods arriving in or being exported out of I ndia through gateway \nseaports and further movement between Customs stations. They stipulate the obligations, \nroles and responsibilities for the various stakeholders involved in movement of \nimported/export goods.", "The new Regulations stipulate for advance notice by \nauthorized carriers for goods arriving in or being exported out of I ndia through gateway \nseaports and further movement between Customs stations. They stipulate the obligations, \nroles and responsibilities for the various stakeholders involved in movement of \nimported/export goods. The implementation plan and timelines for ma ndatory compliance \npertaining to stakeholders such as ASC/ASA (Authorized Sea Carriers/Sea Agents), ANC \n(Other Notified Carriers - like Freight forwarders, NVOCCs etc) and ATP (Authorized \nTranshippers), and the documents to be filed by them have been laid d own in annexure to \nCircular No.43/2020 -Customs dated 30th September, 2020. \n [Refer Circular No. 43/2020 Cus. dated 30 -09-2020]", "Chapter 2 - Arrival of Conveyances and Related Procedures - Para 1 - _1. Introduction_.txt\nArrival of Conveyances and Related Procedures", "Chapter 26 - International Passenger Facilitation - Para 8 - _10. Import of fire arms as baggage_.txt\n9.1 The import of Indian currency is prohibited, however, passengers i.e. any person resident in India \nwho are returning from a visit abroad (other than from N epal and Bhutan) may bring Indian \ncurrency not exceeding Rs.25000/ -. \n9.2 A person resident outside India, not being a citizen of Pakistan and Bangladesh and also not a \ntraveller coming from and going to Pakistan and Bangladesh, and visiting India, may bring notes \nof Government of India and Reserve Bank of India notes up to an 2 5,000 (Rupees twenty five \nthousand only) while entering only through an airport [Refer Circular No 3/2015 - Customs, dated \n16.01.2015]", "Chapter 30 - Offences and Penal Provisions - Para 16 - _16. Issue of Summons_.txt\n15.1 No prosecution proceedings can be launched in a Court of Law against any person under the \nCustoms Act, 1962 and no cognizance of any offence under Sections 132, 133, 134, 135 and 135A \nof the said Act can be taken by any Court, except with the previous sanc tion of concerned \nCommissioner of Customs. Thus, based upon the results of investigations and evidence brought \non record, Commissioners of Customs shall sanction prosecution only after being satisfied that \nthere are sufficient reasons justifying the same. Criminal complaint must thereafter be filed in \nappropriate Court of law and followed up with a view to get expeditious conviction.", "Thus, based upon the results of investigations and evidence brought \non record, Commissioners of Customs shall sanction prosecution only after being satisfied that \nthere are sufficient reasons justifying the same. Criminal complaint must thereafter be filed in \nappropriate Court of law and followed up with a view to get expeditious conviction. \n15.2 Guidelines for Prosecution \n15.2.1 Person liable to be prosecuted : As per the provisions of the Customs Act, 1962, \nprosecution may be launched against any person including legal person in respect of the \noffences covered under any of the sections namely 132, 133, 134, 135, 135A or 136 of the \nCustoms Act, 1962. \nA. The decision for launching prosecution should be taken in cases which fu lfil the \nrequirement of the provisions of any of the sections 132, 133, 134, 135, 135A or 136 \nof the Customs Act, 1962 after a careful consideration of the nature of offence, the role \nof the person concerned and evidence available to substantiate the guilt y \nknowledge/mensrea.", "15.2.2 Threshold limit for launching prosecution and exceptions has been prescribed in Circular \nNo. 12/202 - Customs dated 16.08.2022 :", "Chapter 30 - Offences and Penal Provisions - Para 16 - _16. Issue of Summons_.txt\nA. Exceptions: \n \n The threshold limits would not apply in case of persons indulging habitually in such \nviolations or where criminal intent is evident in ingenious way of concealment, where \nprosecutions can be considered irrespective of the value of goods/currency involved \nin such professional or habitual offenders, etc. provided the cumulative value of 3 or \nmore such offences in past five years from the date of the decision exceeds the \nthreshold limit (s).", "Chapter 30 - Offences and Penal Provisions - Para 16 - _16. Issue of Summons_.txt\nB. Special Cases relating to FICN, arms, ammunitions, wild life etc.: \n \n The threshold limits mentioned in sub para 4.2.1 would also not apply in cases \ninvolving offences relating to items i.e. FICN, arms, ammunitions and explosives, \nantiques, art treasures, wild life items and endangered species of flora and fauna. In \nsuch cases, launching of prosecution should be considered invariably, irrespective of \nvalue of offending goods involved.", "Chapter 30 - Offences and Penal Provisions - Para 16 - _16. Issue of Summons_.txt\n\n \n15.2.3 Further, in respect of cases involving non -declaration of foreign currency by foreign \nnationals and NRIs (normally visiting India for travel/business trips etc.) detected at the time \nof departure from India, exceeding the threshold limits of Rs 50 lakh as prescribed above, if \nit is claimed that the currency has been legally acquired and brought into India but not \ndeclared inadvertently, prosecution need not be considered as a routine. The status and \nbusiness standing of the foreign nationals/NRIs, the manne r and place of recovery, Custom s Manual , 2023 \n318 \n corroborative evidence, if any to substantiate the claim of bona fide and proper acquisition \nbut inadvertent non -declaration, and other attendant factors may be considered immediately \nand a decision taken whether the case involves criminal intent warranting launching of \nprosecution or not. Where the prosecution is not considered called for, the case can be \nadjudicated by the proper officer and suitable order for confiscation/fine/penalty etc. passed.", "Where the prosecution is not considered called for, the case can be \nadjudicated by the proper officer and suitable order for confiscation/fine/penalty etc. passed. \n[Refer Circular No. 12/2022 -Customs dated 16/08/2022]", "Chapter 30 - Offences and Penal Provisions - Para 16 - _16. Issue of Summons_.txt\n\n \n15.2.4 It is mentioned that the quantum of punishment under section 135 of the Customs Act, \n1962 is linked with the amount of imports duty/market price of offending goods/drawback \namounts. However, the quantum of punishment in respec t of the offences covered under \nremaining sections namely 132, 133, 134, 135A or 136 of the Customs Act, 1962 is not linked \nwith the amount of imports duty/market price of offending goods/ineligible drawback amount. \nIn these circumstances, the threshold li mit for deciding on launching of prosecution under \nthese sections may be taken as the value which is applicable for section 135 of the Customs \nAct, 1962 (refer to para 4.2 & 4.3).", "Chapter 30 - Offences and Penal Provisions - Para 16 - _16. Issue of Summons_.txt\n15.2.5 It is clarified that prosecution in respect of narcotic drugs and psyc hotropic substances \nmay be launched as per the provisions of the NDPS Act, 1985.", "Chapter 30 - Offences and Penal Provisions - Para 16 - _16. Issue of Summons_.txt\n\n \n15.2.6 Except in respect of cases covered by sub paras 4.2.1.2 and 4.2.2 above, in all other \ncases, prosecution may be launched after due sanction by the Commissioner/Principal \nCommissioner (Pr. Commr.) or Additional Director General (ADGRI)/Principal Additional \nDirector General of Revenue Intelligence (Pr. ADGRI), as the case may be. Prior approval of \nthe Chief Commissioner/Principal Chief Commissioner (Principal CC) or Directo r \nGeneral/Principal Director General of Revenue Intelligence (Pr. DGRI), as the case may be, \nwill be essential for launching of prosecution in respect of cases covered under sub paras \n4.2.1.2 and 4.2.2 above.", "DGRI), as the case may be, \nwill be essential for launching of prosecution in respect of cases covered under sub paras \n4.2.1.2 and 4.2.2 above. \n15.3 The following aspects may also be kept in view while considering launching of prosecution \nfor offences under the Customs Act, 1962 : - \n15.3.1 Prosecutions should not be launched as a matter of routine and/or in cases of technical \nnature, where the additional claim for duty is based solely on a difference of interpretation of \nthe law. Before launching any prosecution, it is essential that the dep artment should have \nsufficient evidence to prove that the person, individual or company, against whom \nprosecution is being considered, had guilty knowledge of the offence or had fraudulent \nintention of committing the offence, or in any manner possessed men s rea which would \nindicate his guilt.", "It follows, therefore, that in the case of Public Limited Companies, \nprosecution should not be launched indiscriminately against all the Directors of the Company, \nbut should be restricted to only such persons who have taken active part in committing, or \nhave connived at, the offence relating to either of smuggling or of customs duty evasion or \nof mis -declaration of value, quantity etc. For this purpose, the Commissioner/Pr. Commr. or \nADGRI/Pr. ADGRI should go through th e relevant case file thoroughly and ascertain for \nthemselves that the definite involvement of different partners/directors/executives/ officials, \nagainst whom reasonable evidence about their involvement in the offence exists and should \nbe proceeded against , while launching the prosecution. \n15.4 Stage for launching of prosecution : Normally, prosecution may be launched immediately on \ncompletion of adjudication proceedings. However, in respect of cases involving offences relating to \nitems, viz.", "15.4 Stage for launching of prosecution : Normally, prosecution may be launched immediately on \ncompletion of adjudication proceedings. However, in respect of cases involving offences relating to \nitems, viz. Gold, Foreign Curren cy, Fake Indian Currency Notes (FICN), arms, ammunitions and \nexplosives, antiques, art treasures, wild life items and endangered species of flora and fauna, \nprosecution may preferably be launched immediately after issuance of Show Cause Notice under \nthe Cu stoms Act, 1962. Further, in cases involving Foreign National(s), prosecution may be \nlaunched at the earliest, even before issuance of the Show Cause Notice.\u201d. [amended on Circular \nNo. 12/2019 -Customs dated 24 -May-2019 and Circular No. 46/2016 -Customs date d 04-Oct-2016] Custom s Manual , 2023 \n319 \n 15.4.1 Further, in following cases investigation may be completed in time bound manner \npreferably within six months and adjudication may be expedited to facilitate launching of \nprosecution.", "These cases are : \n(a) In case where arrest has been made during investigation (for commercial fraud \ncases as well as outright smuggling cases) or in the case of a habitual offender. \n(b) In case where arrest has not been made but it relates to outright smuggling of high \nvalue goods such as precious metal, restri cted items or prohibited items notified under \nsection 11 or goods notified under section 123 of the Customs Act, 1962 or foreign \ncurrency where the value of goods is Rs. 20, 00,000 (Rupees twenty lakh) or more. \n15.4.2 In a recent judgment passed by Hon\u2019ble S upreme Court of India in the case of Radhe \nShyam Kejriwal [ 2011 (266) E.L.T. 294 (S.C.", "15.4.2 In a recent judgment passed by Hon\u2019ble S upreme Court of India in the case of Radhe \nShyam Kejriwal [ 2011 (266) E.L.T. 294 (S.C.)], the Apex Court had, inter alia, observed that \n(i) adjudication proceedings and criminal proceedings can be launched simultaneously;(ii) \ndecision in adjudication proce edings is not necessary before initiating criminal prosecution; \n(iii) adjudication proceedings and criminal proceedings are independent of each other in \nnature and (iv) the findings against the person facing prosecution in the adjudication \nproceedings is n ot binding on the proceeding for criminal prosecution. In view of aforesaid \nobservations of Hon\u2019ble Supreme Court, it is reiterated that if the party deliberately delays \ncompletion of adjudication proceedings, prosecution may be launched even during the \npendency of the adjudication proceedings, where offence is grave and qualitative evidences \nare available. \n15.4.3 Prosecution need not be kept in abeyance on the ground that the party has gone in \nappeal/revision.", "15.4.3 Prosecution need not be kept in abeyance on the ground that the party has gone in \nappeal/revision. However, in order to ensure that the proceeding in appeal/revision are not \nunduly delayed because the case record are required for purpose of prosecution, a parallel \nfile containing copies of the essential documents relating to adjudication should be \nmaintained. \n15.4.4 The Superintendent in charge of adju dication section should endorse copy of all \nadjudication orders to the prosecution section. The Superintendent in charge of prosecution \nsection should monitor receipt of all serially numbered adjudication orders and obtain copies \nof adjudication orders of missing serial numbers from the adjudication section every month. \n15.5 Procedure for launching prosecution : \n15.5.1 In all such cases, where prior approval of Chief Commissioner/Principal CC or DGRI/Pr. \nDGRI is necessary for launching prosecution, an investigatio n report for the purpose of \nlaunching prosecution (as per Annexure -I), should be carefully prepared and signed by the \nAssistant Commissioner/Assistant Director concerned.", "DGRI is necessary for launching prosecution, an investigatio n report for the purpose of \nlaunching prosecution (as per Annexure -I), should be carefully prepared and signed by the \nAssistant Commissioner/Assistant Director concerned. The investigation report, after careful \nscrutiny (for incorporation of all relevant f acts) should be endorsed by the Commissioner/Pr. \nCommr. or ADGRI/Pr. ADGRI. The Chief Commissioner/Principal CC or DGRI/Pr. DGRI \nshould ensure that a decision about launching of prosecution or otherwise, is taken after \ncareful analysis of evidence availabl e on record and communicated to the \nCommissioner/Principal CC or ADGRI/Pr. ADGRI within a month of the receipt of the \nproposal. \n15.5.2 In all other cases, where prior approval of Chief Commissioner/Principal CC or DGRI/Pr. \nDGRI is not required, the decision about launching of prosecution or otherwise should be \ntaken by the Commissioner/Pr. Commr. or ADGRI/Pr. ADGRI after careful application of mind \nand analysis of evidence brought on record.", "DGRI is not required, the decision about launching of prosecution or otherwise should be \ntaken by the Commissioner/Pr. Commr. or ADGRI/Pr. ADGRI after careful application of mind \nand analysis of evidence brought on record. This should be completed within a month of \nadjudication of the case (unless it is decided to go for prosecution even prior to adjudication \nin certain category of cases mentioned at para 6 above). \n15.5.3 Prosecution should not be filed merely because a demand has been confirmed in the \nadjudication proceedings particularly in cases of technical nature or where interpretation of \nlaw is involved. One of the important considerations for deciding whether prosecution should \nbe launched is the availability of adequate evidence. The standard of proof required in a Custom s Manual , 2023 \n320 \n criminal prosecution is higher as the case has to be established beyond reasonable doubt \nwhereas the standard of proof in adjudication proceedings is decided on the basis of \npreponderance of probability.", "The standard of proof required in a Custom s Manual , 2023 \n320 \n criminal prosecution is higher as the case has to be established beyond reasonable doubt \nwhereas the standard of proof in adjudication proceedings is decided on the basis of \npreponderance of probability. Therefore, even cases where demand is confirmed in \nadjudication proceedi ngs, evidence collected should be weighed so as to likely meet the test \nof being reasonable doubt for recommending & sanctioning prosecution. Decision should be \ntaken on case -to-case basis considering various factors, such as, gravity of offence, quantum \nof duty evaded and the nature as well as quality of evidence collected. \n15.5.4 It is reiterated that in order to avoid delays, Commissioner/Pr. Commr. or ADGRI/Pr. \nADGRI/adjudicating authority should indicate, at the time of passing the adjudication order \nitself as to whether he considers the case fit for prosecution, so that it could be further \nprocessed for launching prosecution.", "Commr. or ADGRI/Pr. \nADGRI/adjudicating authority should indicate, at the time of passing the adjudication order \nitself as to whether he considers the case fit for prosecution, so that it could be further \nprocessed for launching prosecution. Where at the time of adjudication proceedings, no view \nhas been taken on prosecution by the adjudicating authority, the adjudicat ion section shall \nresubmit the file within 15 days from the days of issue of adjudication order to the adjudicating \nauthority/Commissioner to take a view of prosecution. Where the prosecution is proposed \nbefore the adjudication of the case, Commissioner/Pr . Commr. Or ADGRI/Pr. ADGRI shall \nrecord the reason for the same and the adjudicating authority shall be informed of the \ndecision so that there is no need for him to examine the case subsequently from the \nperspective of prosecution. \n15.5.5 It is observed tha t the delays in the Court proceedings occur due to the non -availability of \nrecords required to be produced before the Magistrate.", "15.5.5 It is observed tha t the delays in the Court proceedings occur due to the non -availability of \nrecords required to be produced before the Magistrate. As a matter of practice, whenever a \ncase is taken up for seeking the approval for launching prosecution, an officer should be \nnominated/designated, who shall immediately take charge of all documents, statements and \nother exhibits, that would be required to be produced before a Court. The list of exhibits etc. \nshould be finalised in consultation with the Public Prosecutor at the t ime of drafting of the \ncomplaint. Such exhibits should be kept in the safe custody. Where a complaint has not been \nfiled even after a lapse of three months from the receipt of sanction for prosecution, the \nreason for delay shall be brought to the notice of Chief Commissioner/Principal CC or \nDGRI/Pr. DGRI by the Commissioner/Pr. Commr. or ADGRI/Pr. ADGRI, as the case may be, \nwho are responsible in the case for ensuring the timely filing of the complaint.", "DGRI by the Commissioner/Pr. Commr. or ADGRI/Pr. ADGRI, as the case may be, \nwho are responsible in the case for ensuring the timely filing of the complaint. \n15.6 Publication of names of persons convicted under Custom s Act, 1962 \nSection 135B of the Customs Act, 1962, grants the power to publish name/place of business etc. \nof persons convicted under the Act by a Court of law. It is observed that this power is being \nexercised very sparingly. In all cases in respect of al l persons, who are convicted under the \nCustoms Act, 1962 the department should make a prayer to the Court to invoke this section. \n15.7 Monitoring of Prosecution \n15.7.1 It is emphasized that prosecution, once launched, should be vigorously followed. The \nCommission er/Pr. Commr. or ADGRI/Pr. ADGRI should monitor cases of prosecution at \nmonthly intervals and take the corrective action wherever necessary to ensure that the \nprogress of prosecution is satisfactory.", "The \nCommission er/Pr. Commr. or ADGRI/Pr. ADGRI should monitor cases of prosecution at \nmonthly intervals and take the corrective action wherever necessary to ensure that the \nprogress of prosecution is satisfactory. \n15.7.2 For monitoring of prosecution cases, a Prosecution Cell should be created in each \nCommissionerate under the supervision of Additional/Joint Commissioner. In case of \nDirectorate of Revenue Intelligence, an Additional/Joint Director in headquarter/each zonal \nunit should supervise the prosecution work relating to headquarters or respective zonal unit, \nas the case may be. \n15.7.3 For keeping track of prosecution cases launched by the Commissionerate, a prosecution \nregister in the format enclosed as Annexure -II to this Circular should be maintained in t he \nProsecution Cell of each Commissionerate. The register should be updated regularly and \ninspected by the Principal Commissioner/Commissioner at least once in every quarter of the \nFinancial Year.", "The register should be updated regularly and \ninspected by the Principal Commissioner/Commissioner at least once in every quarter of the \nFinancial Year. For keeping track of prosecution cases launched by DRI, pro secution register \nin the similar format as Annexure II should be maintained in the Zonal Unit/Hqrs of DRI Custom s Manual , 2023 \n321 \n pertaining to those prosecution cases and similar regular monitoring to be carried out by \nADGRI/Pr. ADGRI concerned. \n15.8 Appeal against Court order in cas e of inadequate punishment/acquittal : \n15.8.1 Commissioner/Pr. Commr. responsible for the conduct of prosecution or ADGRI/Pr. \nADGRI (in respect of cases booked by DGRI), should study the judgement of the Court and, \nwhere it is found that the accused person have been let off with light punishment than what \nis envisaged in the Customs Act, 1962 or has been acquitted despite the evidence being \nstrong, 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 \nCr. P.C. by the complainant. In these cases approval of the Chief Commissioner/Principal \nCC or DGRI/Pr. DGRI , as the case may be , should be obtained before filling appeal. \n15.9 Procedure for w ithdrawal of prosecution \n15.9.1 Procedure for withdrawal of sanction order of prosecution \nIn cases where prosecution has been sanctioned but not filed and new facts or evidence \nhave come to the notice of the Commissionerate or the DGRI which warrant review of the \nsanction for prosecution, it should be immediately brought to the notice of the sanctioning \nauthority. After considering the new facts and evidences the sanctioning aut hority may \nrecommend withdrawal of sanction order to the next higher authority. In case \nCommissioner/Pr. Commr. or ADGRI/Pr. ADGRI is the sanctioning authority, the \nrecommendation will be submitted to Chief Commissioner/Principal CC or DGRI/Pr. DGRI.", "In case \nCommissioner/Pr. Commr. or ADGRI/Pr. ADGRI is the sanctioning authority, the \nrecommendation will be submitted to Chief Commissioner/Principal CC or DGRI/Pr. DGRI. \nThe r ecommendation will be submitted to the Board (Member of Policy Wing concerned) in \nsuch cases where sanctioning authority is Chief Commissioner/Principal CC or DGRI/Pr. \nDGRI. All past cases where filing of prosecution is pending beyond three months of the \nsanction for prosecution shall be reviewed in the light of these instructions and necessary \naction taken to either file complaint expeditiously or to propose withdrawal of sanction. \n15.9.2 Prosecution for withdrawal of Complaint already filed for prosecution \nA. In ca ses where the complaint has already been filed in the Court, it will be up to the \nCourt to decide whether or not to pursue prosecution in terms of section 257 and 321 \nof Cr. P.C, 1973.", "P.C, 1973. If the order for withdrawal has been given by a Court, the prosecution \ncan be withdrawn by the Assistant/Deputy Commissioner or Assistant/Deputy Director \nafter getting a formal order from the Chief Commissioner/Principal CC or DGRI/Pr. \nDGRI as the case may be.", "Chapter 30 - Offences and Penal Provisions - Para 16 - _16. Issue of Summons_.txt\n\n \nB. As per decision of Hon\u2019ble Supreme Court in the case of Radhe Shyam Kejriwal [ 2011 \n(266) E.L.T. 294 (S.C.)] : \n(a) the findings in the adjudication proceeding in favour of the person facing trial for \nidentical violation will depend upon the nature of finding. I f the exoneration in \nadjudication proceedings is on technical ground and not on merit, prosecution may \ncontinue, and \n(b) in case of exoneration, however, on merit where allegation is found to be not \nsustainable at all and person held innocent, criminal prosecu tion on the same set of \ncircumstances cannot be allowed to continue, underlying principle being the higher \nstandard of proof in criminal cases.", "Chapter 30 - Offences and Penal Provisions - Para 16 - _16. Issue of Summons_.txt\n\n \nC. In respect of cases covered under clause (b) above, the Chief Commissioner /Principal \nCC or DGRI/Pr. DGRI would ensure moving an application through Public Prosecutor \nin the court for withdrawal of prosecution in accordance with law. \nThe withdrawal can only be effected with the approval of the court. \n15.10 Compounding : Custom s Manual , 2023 \n322 \n Section 137 of Customs Act, 1962 provides for compou nding of offences by the Chief \nCommissioner. The provisions regarding compounding of offence should be brought to the notice \nof person being prosecuted and such person be given an offer of compounding by the \nCommissioner/Pr incipal Comm issione r or ADGRI/Pr incipal ADG DRI as per Circular No. 54/2005 -\nCus., dated 30 .12.2005 .", "54/2005 -\nCus., dated 30 .12.2005 . \n15.11 Prosecution Register and dissemination of information \n15.11.1 A Prosecution Register in the form as Annexed to this circular should be maintained in \nthe prosecution cell of the Commissionerate headquarters/Custom House/DRI formations. \nWherever the prosecution is compounded under section 137 of CA\u2019 62 by the Chief \nCommissioner, suitable endorsement may be kept in the prosecution register. \n15.11.2 It may be mentioned that offences under section 132 and 135 of the Customs Act, 1962 \nare scheduled offences under the Prevention of Money Laundering Act, 2002(PMLA). In \nCustoms\u2019 prosecution cases warranting action under PMLA, instructions have been issued \nvide F. No. 394/51/2009 -Cus (AS), dated 14 -9-2009 for monthly reporting of such cases to \nthe Directorate of Enforcement in the prescribed format.", "In \nCustoms\u2019 prosecution cases warranting action under PMLA, instructions have been issued \nvide F. No. 394/51/2009 -Cus (AS), dated 14 -9-2009 for monthly reporting of such cases to \nthe Directorate of Enforcement in the prescribed format. Once cognizance of complaint in \nrespect of offence under section 132 and 135 of CA\u2019 62 filed by the Department is taken by \nthe court, and reference has been made to the Directorate of Enforcement for taking action \nunder PMLA, suitable remarks should be made in the prosecution register. In case, the \nprosecution under PMLA is separately proposed to be launched by th e Directorate of \nEnforcement, and intimation is received to that effect in the prosecution unit of the \nCommissionerate/DRI, suitable entry should be kept in the register for appropriate liaison \nwith the Directorate of Enforcement and further action as per the direction of Special Court. \n15.11.3 Further instructions have been issued vide F. No.", "15.11.3 Further instructions have been issued vide F. No. 394/124/2011 -Cus (AS), dated 17 -7-\n2012 clarifying that all offences under Customs Act, 1962 shall be within the ambit of \u2018Plea \nBargaining\u2019 and any application for the sa me shall be dealt with as per the provisions in \nChapter XXIA of Code of Criminal Procedure. Wherever \u2018Plea Bargaining\u2019 as per the \nprovisions of chapter XXIA of Cr Pc is permitted by the competent court, necessary \nendorsement may be made in the prosecution register for proper record and monitoring. \nSimilar record may be kept in respect of appeal against court order and/or withdrawal of \nprosecution as detailed in paras 10 to 12 above. \n15.11.4 The field formations should upload/update the information regarding pr osecution initiated \nin the Management Information System (MIS) under prescribed Proforma.", "15.11.4 The field formations should upload/update the information regarding pr osecution initiated \nin the Management Information System (MIS) under prescribed Proforma. \n15.12 Inspection of prosecution work : \nDirector General (Inspection) and Chief Commissioners/Principal CCs, while carrying out \ninspection of the Commissionerates/Custom Houses, should specially check all the above \nmentioned points, and make a mention about implementation of the guidelines in th eir Inspection \nReports. \n15.13 Transitional Provisions : \nAll cases, where sanction for prosecution is accorded after the issue of this circular, shall be dealt \nin accordance with the provisions of this circular irrespective of the date of the offence. Cases \nwhere prosecution has been sanctioned but no complaint has been filed before the magistrate shall \nalso be reviewed by the prosecution sanctioning authority in light of the provisions of this circular. \n15.14 Where a case is considered suitable for launching prosecutio n and where adequate evidence is \nforthcoming, securing conviction largely depends on the quality of investigation.", "15.14 Where a case is considered suitable for launching prosecutio n and where adequate evidence is \nforthcoming, securing conviction largely depends on the quality of investigation. It is, therefore, \nnecessary for senior officers to take personal interest in investigations of important cases of \nsmuggling/duty evasion and also in respect of cases having money laundering angle and to provide \nguidance and support to the investigating officers. Custom s Manual , 2023 \n323 \n 15.15 It has also been noticed that the officers posted for prosecution work do not have proper training. \nThe Director General, National Aca demy of Customs Excise and Narcotics (NACEN), Faridabad, \nshould therefore, organize separate training courses on prosecution/arrests etc. from time to time \nand also should incorporate a series of lectures on this issue in the courses organized for anti -\nsmuggling. The Commissioner/Pr. Commr. or ADGRI/Pr. ADGRI should judiciously sponsor \nofficers for such courses. \n[Refer Circular No. 27/2015 -Customs dated 23/10/2015]", "Chapter 18 - Import of Samples - Para 1 - _1. Introduction_.txt\nImport of Samples", "Chapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt\nCustoms Functions related to Preferential Trade \nAgreements \n \n1. Introduction \n \n1.1 One of the chief functions of Customs, as the guardian of the economic frontiers of the country, is \nto administer tariffs, valuation and origin regulations and, also, strike a fine balance with trade \nfacilitation.", "Chapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt\n1.2 Bilateral and multilateral \u2018 f T Ag \u2019 have become a prominent feature, in the \ntrading system, allowing preferential tariff treatment to partnering countries. Customs officer, at the \nport, is required to have sufficient knowledge of all existing trade agreements and ab ility to apply \nand implement the correct rules corresponding to each of trade agreements, under which the \npreferential 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\n1.3 With each such agreement laying down a unique set of trade rules, and with the proliferation of \nsuch agree ments, there also being overlap of within multiple trade agreements, the role of customs \nofficer has assumed much greater significance as well as has become equally challenging. \n \n1.4 Under the overarching umbrella of such bilateral and multilateral trade agre ements, Central Board \nof 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\n\n \nPolicy \n\u2022 To analyse impact of the proposed preferential trade agreement on revenue. \n\u2022 To provide inputs on Rules of Origin Chapter and related operational certification \nprocedures under negotiation. \n\u2022 To notify the agreed tariff rate under each of the agreements, under the Customs Act \n1962. \n\u2022 To notify the Rules of Origin, as agreed under Customs Act 1962. \n\u2022 To highlight any issues in implementation of the agreement and suggest amendments. \n\u2022 To study possible mechanisms to reduce compliance costs and dwell time, with respect \nto 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\nAt the time of Customs clearance", "Chapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt\n\n \n\u2022 To ensure that goods claiming preferential tariff treatment meet all the conditions as \nlaid out in respective Agreements. \n\u2022 To ensure that Customs declaration claiming preferential tarif f is supported by all \nnecessary information, as listed out in the customs notification, with respect to the said \npreferential trade agreement as well as Section 28DA of the Customs Act, 1962 read \nwith the Customs (Administration of Rules of Origin under Tr ade Agreements) Rules, \n2020 [CAROTAR, 2020] notified vide notification No. 81/2020 -Customs (N.T.) dated \n21.08.2020 \n\u2022 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\nEnforcement \n \n\u2022 Conduct detailed investigation, in cases where misuse is suspected or reported. Make \nappropriate references for verification of suspect documents during the course of \ninvestigation \n \n Custom s Manual , 2023 \n378 \n 2. Rules of Origin", "Chapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt\n2.1 \u201dRules of origin\u201d are the criteria used to define where a product was made/obtained. They are an \nessential part of trade rules because a number of policies discriminate between exporting countries: \nquotas, preferential tariffs, anti -dumping actions, counte rvailing duty (charged to counter export \nsubsidies), and more. Rules of origin are, also, used to compile trade statistics, and for \u201cmade in..\u201d \nlabels 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\n2.2 GATT has no specific rules governing the determination of the country of origin of goods in \ninternational commerce. Before the Uruguay round, each contracting party was free to determine \nits own origin rules, and could even maintain several different rules of origin depending on the \npurpose of the particular regulation. \n \n3. Types of Rules of Origin \n \n3.1 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\n3. Types of Rules of Origin \n \n3.1 Preferential Rules of Origin: Used to implement trade preferences. \n \n3.2 Non-Preferential Rules of Origin: Used for \u2018Most Favored Nation \u2019 treatment, anti -dumping and \ncountervailing duties, safeguard measures, origin marking requirements and any discriminatory \nquantitative restrictions or tariff quotas, as well as those used for trade statistics and government \nprocurement. \n \n4. 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\n4. WTO Agreement on Rules of Origin (Uruguay Agreement) \n \n4.1 The Agreement on Rules of Origin aims at harmonization of non -preferential rules of origin, and to \nensure that such rules do not themselves create unnecessary obstacles to trade. The Agreement \nsets out a work prog ramme for the harmonization of rules of origin to be undertaken after the entry \ninto force of the World Trade Organization (WTO), in conjunction with the World Customs \nOrganization (WCO).", "Chapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt\n4.2 Through this Agreement, members commit to negotiate common rules of origin for all non -\npreferential trade purposes. The Agreement only sets out broad principles for launching the \nnegotiations for the harmonization of non -preferential rules of origin. However, these negotiations \nare still ongoing, and therefore, th ere are no common rules of origin at the WTO. \n \n5. 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\n\n \n5.1 Article 9:2 of this Agreement provided that the HWP be completed within three years of initiation. \nIts agreed deadline was July 1998. While substantial progress was made at that time in the \nimplementation of the HWP, it could not be completed due to the co mplexity of issues. In July 1998, \nthe General Council approved a decision, whereby, Members committed themselves to making \ntheir best endeavours to complete the Programme by a new target date, November 1999. However, \ndue to various outstanding issues, this work is still under process. \n5.2 The above work is ongoing at both the WTO Committee on Rules of Origin (CRO) in Geneva and \nin the WCO Technical Committee (TCRO) in Brussels. \n(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\nThe CRO and the TCRO have established an overall architectural design within which the \nharmonization work programme is to be finalized. \nThis encompasses: \n o General rules, laid down in eight Articles provisionally entitled: \ni. Scope of Application; \nii. the Harmonized System; \niii. Definitions; Custom s Manual , 2023 \n379 \n iv. Determination of Origin; \nv. Residual Rules of Origin; \nvi. Minimal Operations or Processes; \nvii. Special Provisions; and \nviii. 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\no Three Appendices: \nAppendix 1: Wholly obtained goods; \nAppendix 2: Product rules - substantial transformation; and \nAppendix 3: Minimal operations or processes. \n(b) Disciplines during the transition period", "Chapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt\n\n \n5.3 During the transition period (i.e. until the entry into force of the new harmonized rules) Members \nare required to ensure that: \n(a) rules of origin, including the specifications related to the substantial transformation test, are \nclearly defined; \n(b) notwithstan ding the measure or instrument of commercial policy to which they are linked, \ntheir rules or origin are not used as instruments to pursue trade objectives directly or \nindirectly; \n(c) rules of origin do not themselves create restrictive, distorting or disrupti ve effects on \ninternational trade and do not require the fulfilment of conditions not related to manufacturing \nor processing of the product in question; \n(d) rules of origin applied to trade are not more stringent than those applied to determine whether \na 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 \nnot to be obliged to assume additional obligations other than those already assumed und er \nthe GATT 1994 (the national treatment exception for government procurement contained in \nGATT Article III:8). \n(e) rules of origin are administered in a consistent, uniform, impartial and reasonable manner; \n(f) rules of origin are based on a positive standard. Negative standards are permissible either \nas part of a clarification of a positive standard or in individual cases where a positive \ndetermination of origin is not necessary; \n(g) rules of origin are published promptly; \n(h) upon request, assessments of origin are issued as soon as possible but no later than 150 \ndays after such request, they are to be made publicly available; confidential information is \nnot to be disclosed, except if required in the context of judicial proceed ings. Assessments of \norigin remain valid for three years, provided the facts and conditions remain comparable, \nunless a decision contrary to such assessment is made in a review, referred to in (j).", "Assessments of \norigin remain valid for three years, provided the facts and conditions remain comparable, \nunless a decision contrary to such assessment is made in a review, referred to in (j). This \nadvance information on origin is considered as a grea t innovation of the Agreement; \n(i) new rules of origin or modifications, thereof, do not apply retroactively; \n(j) any administrative action in relation to the determination of origin is reviewable promptly by \njudicial, arbitral or administrative tribunals or pro cedures independent of the authority issuing \nthe determination; such findings can modify or even reverse the determination; \n(k) confidential information is not disclosed without the specific permission of the person \nproviding such information, except to the e xtent that this may be required in the context of \njudicial proceedings.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 1 - _1. Background _.txt\nAuthorized Economic Operator (AEO) Programme", "Chapter 5 - Classification_Assessment of Projects Imports_ - Para 5 - _5. Finalisation of contract_.txt\n4.1 Earlier, on every Bill of Entry filed for clearance of goods under the Project Import Scheme, the \nimporter/Customs Broker was required to indicate the Project Contract Registration Number \nallotted to it. After noting, the Bill of Entry was sent to the Project import Group, which was required \nto check the description, value and quantity of the goods imported vis -a-vis the description, value \nand quantity registered. In case these particulars were found in order, the Bill of Entry was \nassessed provisionally and handed ov er to the importer or his agent for payment of duty. The \nProject Import Group kept a note of the description of the goods and their value in the Project \nContract Register and in the file maintained in the Group for each project. \n4.2 Roll out of Project Impor t Module in ICES : \nTo overcome the difficulties faced due to manual processing, Project Imports module has been \ndeveloped in ICES.", "4.2 Roll out of Project Impor t Module in ICES : \nTo overcome the difficulties faced due to manual processing, Project Imports module has been \ndeveloped in ICES. ICES Advisory 13/2019 dated 29.05.2019 has been issued in this regard \nwherein processes relating to Project Import Module wer e explained. Project import module covers \nthe following processes: \n(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\n(b) Bond Registration for Project Imports . \n \n(c) Filing of provisional BEs with project number and bond details. Item wise debits in the \nproject/bond for every BE . \n \n(d) Finalization of the Provisional BEs and re -crediting of the Bond \n[Refer Circular No. 27/2019 -Customs dated 03.09.2019 ]", "Chapter 33 - Audit - Para 4 - _5. Assistance of professionals _.txt\na. Transaction Based Audit (TBA): Examination of BE/SB for verifying compliance to all \nthe legal provisions and to check for any short levy or non levy. TBA normally does not \nrequire the auditor to visit the premise but if required it may involve a field audi t also. Custom s Manual , 2023 \n353 \n b. Premise Based Audit (PBA): Here the legal compliance and correct assessment of \nCustoms duties will be verified at the premise of the importers and exporters. \nIdentification of auditees for the PBA will be done based on the risk parameters. PBA \nwill be conducted once in two/three/five years for AEO T -1/T-2/T-3 respectively. \nc. Theme Based Audit (ThBA): This provides for the review of data relating to the entire \nbusiness activity for a particular commodity or industry or issue. It provides for \nsystemat ic approach to data collection and analysis of data to determine the likelihood \nof compliance. \n2.", "c. Theme Based Audit (ThBA): This provides for the review of data relating to the entire \nbusiness activity for a particular commodity or industry or issue. It provides for \nsystemat ic approach to data collection and analysis of data to determine the likelihood \nof compliance. \n2. Directorate General of Analysis and Risk Management has been entrusted the \nresponsibility of identifying the potential focus areas and entities for various types of \naudit. Audit Comissionerates have started functioning in right earnest with encouraging \nresults. \n[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\n6.1 Under section 129 E, the Tribunal or Commissioner (Appeals) as the case may be shall not \nentertain any appeal: \n(i) under sub -section (1) o f Section 128, unless the appellant has deposited seven and a half \npercent of the duty demanded or penalty imposed or both, in dispute, in pursuance of a \ndecision or an order passed by an officer of Customs lower in rank than Principal \nCommissioner of Cust oms or Commissioner of Customs;", "Chapter 31 - Appeal_ Review and Settlement of Cases - Para 4 - _7. Appeal to High Court_.txt\n\n \n(ii) against the decision or order referred to in clause (a) of sub section(1) of Section 129 A, \nunless the appellant has deposited seven and a half percent of the duty demanded or penalty \nimposed or both, in dispute, in pursuance of the decision or order appea led against; \n(iii) against the decision or order referred to in clause (b) of sub section (1) of Section 129A, \nunless the appellant has deposited ten percent of the duty demanded or penalty imposed or \nboth, in dispute, in pursuance to the decision or order ap pealed against. \nPROVIDED 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\n\n \nPROVIDED further that the provisions of this section shall not apply to stay applications and \nappeals pending before any appellate authority prior to the c ommencement of Finance ( No2 \n) Act , 2014. \n6.2 Section 129EE prescribes that if the pre -deposit made by the party under Section 129E is required \nto be refunded consequent upon the order of the Appellate Authority, the interest shall be paid to \nthe appellant at such rate, not below five percent and not exceeding thirty six percent per annum \nas is for the time being fixed by the Central Government , by notification in the Official Gazette, on \nsuch 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\n15.1 Any warehoused goods may be cleared from the warehouse for home consumption, if : \n(a) a bill of entry for home consumption in respect of such goods has been presented in the \nprescribed form; Custom s Manual , 2023 \n98 \n \n(b) the import duty, interest, fine and penalties payable in respect of such goods have been \npaid; and", "Chapter 9 - Warehousing - Para 15 - _16. Clearance of warehoused goods for Export_.txt\n\n \n(c) an order for clearance of such goods for home co nsumption has been made by the proper \nofficer: \nProvided that the order referred to in clause (c) may also be made electronically through the \ncustoms automated system on the basis of risk evaluation through appropriate selection criteria: \nProvided further that the owner of any warehoused goods may, at any time before an order for \nclearance of goods for home consumption has been made in respect of such goods, relinquish his \ntitle to the goods upon payment of penalties that may be payable in respect of the g oods and upon \nsuch relinquishment, he shall not be liable to pay duty thereon: Provided also that the owner of \nany such warehoused goods shall not be allowed to relinquish his title to such goods regarding \nwhich an offence appears to have been committed un der this Act or any other law for the time \nbeing in force.", "Chapter 9 - Warehousing - Para 15 - _16. Clearance of warehoused goods for Export_.txt\n15.2 At the time of actual removal of the goods from the warehouse, the declared description of the \ngoods recorded on warehousing bill of entry, should be tallied with the description declared on the \nex-bond bill of entry.", "Chapter 9 - Warehousing - Para 15 - _16. Clearance of warehoused goods for Export_.txt\n15.3 As per provisions of Section 15 of the Customs Act, 1962, the rate of duty and tariff value for \nclearance of the goods from a bonded warehouse shall be the rate of duty and tariff value on the \ndate on which a Bill of Entry for home consumption is presented under Section 68 of the Customs \nAct, 1962. The value of the goods is taken as the same as assessed on the into -bond Bill of Entry \nat the time of warehousing the goods.", "Chapter 9 - Warehousing - Para 15 - _16. Clearance of warehoused goods for Export_.txt\n\n \n15.4 A licensee shall not allow goods to be removed from the warehouse for home consumpti on, unless \nthe bond officer permits the removal of the goods. Upon the owner of the goods producing an \norder made by the proper officer under section 68, the bond officer shall permit removal of the \ngoods and the licensee shall, \n(a) deliver the quantity of goods as mentioned in the bill of entry for home consumption to the \nowner of the goods and retain a copy of the bill of entry; and \n(b) take into record the goods removed.", "Chapter 25 - Export Oriented Units - Para 12 - _13. Goods imported _ exported and found defective_.txt\n12.1 Pre-GST and pre -removal of warehousing provision for EOUs, with regard to clearance of import \ncargo, the EOUs are placed in a special category, eligible for fast track clearance through the \nCustoms on the strength of procurement certificate issued by the jurisdictional Assistant/Deputy \nCommissioner. Generally, the EOU cargo is not examined at the gateway por t/airport and in case \nof loose cargo, marks and numbers on the packages are verified. As for sealed containers, the \nseal number and container number are verified with the Bill of Lading. If the seal is found intact, \nthe container is allowed clearance. The imported cargo so cleared and brought into the unit's \npremises were earlier used to be examined by the jurisdictional Central Excise and Customs \nofficials. After examination (percentage check only), the goods were allowed to be used for export \nproduction.", "The imported cargo so cleared and brought into the unit's \npremises were earlier used to be examined by the jurisdictional Central Excise and Customs \nofficials. After examination (percentage check only), the goods were allowed to be used for export \nproduction. Re-warehousing certificate was to be submitted to the Assistant/Deputy Commissioner \nin charge of the port of import within 90 days of the issue of procurement certificate. [Refer \nCirculars No. 63/97 Cus, dated 21.11.1997, No. 14/98 -Cus, dated 10.3.1998] \n Custom s Manual , 2023 \n248 \n 12.2 Post GST, the EOUs are required to follow Rule 5 of Customs (Import of Goods at Concessional \nRate of Duty) Rules, 2017 instead of erstwhile procedure of Procurement Certificates. The EOUs \nare required to provide information in duplicate regarding estimat ed quantity and value of goods \nto be imported to Jurisdictional DC/AC of Customs.", "The EOUs \nare required to provide information in duplicate regarding estimat ed quantity and value of goods \nto be imported to Jurisdictional DC/AC of Customs. EOU is also required to submit one set of the \nsaid information to DC/AC of Customs at the Custom Station of importation who shall allow the \nbenefit of exemption notification to the importer on the basis of said information provided to him. \n[Refer Circular no. 29/2017 -Customs dated 17.7.2017, Circular No. 25/2017 - Customs dated \n30.06.2017 and Circular no. 10/2018 -Customs dated 24.4.2018] \n12.3 Prior to removal of mandatory warehous ing, EOUs were required to file Into - Bill of Entry at port \nof importation and detailed examination of imported goods were done at factory premises leading \nto issuance of Re -warehousing certificate. But with removal of mandatory warehousing for EOUs \nin 20 16 the system of re -warehousing was done away vide Circular no. 35/2016 -Customs dated \n29.07.2016.", "But with removal of mandatory warehousing for EOUs \nin 20 16 the system of re -warehousing was done away vide Circular no. 35/2016 -Customs dated \n29.07.2016. Now EOUs are required to file a Bill of Entry for Home Consumption at the port of \nimportation. EOUs being no longer bonded premises and goods being cleared from port of import \nas final for home consumption, hence there is no scope of examination at premises of EOU as \nwas envisaged earlier when EOUs were bonded premises. Hence, the procedure/method for \nimport by EOUs is at par with other importers except that their criterion for RMS selection cou ld \nbe different from normal importers. \n12.4 On the export side, the units having status of a Super Star Trading House, Star Trading House, \nTrading House, and Export House were allowed the facility of self -sealing of their export \ncontainers. \n[Refer Circulars No.90/98 -Cus, dated 8 -12-1998]", "Chapter 24 - Special Economic Zones - Para 1 - _1. Introduction_.txt\nSpecial Economic Zones", "Chapter 13 - Procedure for Less Charge Demand - Para 6 - _6. Adjudication proceedings_.txt\n5.1 The proper officer shall not serve demand notice, where the amount involved is less than rupees \none hundred, in terms of provisions of section 28(1)(b). \n5.2 Show Cause Notice for demand of duty or interest under the provisions of Section 28, 28AA or \n28AAA of the Customs Act, 1962 can be issued by such proper officer or by an officer to whom the \nproper officer is subordinate in accordance with sub -section (2) of Section 5, within the time period \nspecified therein or su ch extended time period.", "Chapter 18 - Import of Samples - Para 2 - _2. Legal provisions_.txt\n1.1 In international trade it is often necessary to send samples of goods manufactured in one country \nto another country for being shown or demonstrated for customer appreciation and familiarization \nand for soliciting orders. Samples are imported by the trade, industry, individuals, companies, \nassociations, research institutes or laboratories. These are brought by representatives of foreign \nmanufacturers as a part of their personal baggage or through port or by courier.", "Chapter 18 - Import of Samples - Para 2 - _2. Legal provisions_.txt\n1.2 Commercial samples are basically spec imens of goods that may be imported by the traders or \nrepresentatives of manufacturers abroad, to know its characteristics and usage and to assess its \nmarketability in India. Samples include consumer goods, consumer durables, prototypes of \nengineering good s or even high value equipment, machineries (including agricultural machinery) \nand their accessories", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 21 - _25. Drawback claim_.txt\n24.1 Any c orrection/amendment in the check list generated after filing of declaration can be made at \nthe Service Centre provided the documents have not yet been submitted in the EDI system and \nthe Shipping Bill number has not been generated. Where corrections are re quired to be made after \nthe generation of the Shipping Bill number or after the goods have been brought into the Export \nDock, the amendments will be carried out in the following manner: \n(i) If the goods have not yet been allowed \u201cLet Export\u201d the amendments m ay be permitted by \nthe Assistant / Deputy Commissioner (Exports). \n Custom s Manual , 2023 \n48 \n (ii) Where the \"Let Export\" order has already been given, amendments may be permitted only \nby the Additional/Joint Commissioner in charge of Export. \n24.2 In both the cases, after the permission for amendments has been granted, the Assistant \nCommissioner/Deputy Com missioner (Export) may approve the amendments on the EDI system \non behalf of the Additional/Joint Commissioner.", "24.2 In both the cases, after the permission for amendments has been granted, the Assistant \nCommissioner/Deputy Com missioner (Export) may approve the amendments on the EDI system \non behalf of the Additional/Joint Commissioner. Where the print out of the Shipping Bill has already \nbeen generated, the exporter may first surrender all copies of the Shipping Bill to the Doc k/Shed \nAppraiser/Superintendent for cancellation before amendment is approved on the system. [Refer \npara 6 in Chapter 2 on types of Amendments]", "Chapter 23 - Export Promotion Schemes - Para 1 - _1. Introduction_.txt\nExport Promotion Schemes", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 20 - _24. Amendments_.txt\n23.1 In case of container cargo, the stuffing of container at Dock is done under Preventive supervision. \nFurther, loading of both containerized and bulk cargo is to be done under P reventive supervision. \nThe Customs Preventive Officer supervising the loading of container and general cargo into the \nvessel may give \u201cShipped on Board\u201d endorsement on the Exporters copy of the Shipping Bill. \n23.2 Palletization of cargo is done after grant of Let Export Order (LEO). Thus, there is no need for a \nseparate permission for palletization from Customs. However, the permission for loading in the \naircraft/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\n6.1 Any auditee, who contravenes any provision of these regulations or abets such contravention or \nfails to comply w ith any provision of these regulations with which it was his duty to comply, shall be \nliable 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\n7.1 The transaction value may not be accepted in the following categories of cases as provided in \nRule 3(2) of the said Valuation Rules, 2007: \n(i) If there are restrictions on use or disposition of the goods by the buyer. However, the \ntransaction value not to be rejected on this ground if restrictions: \n(a) Are imposed by law or public authorities in India; \n(b) Limit geographical area of resale; and \n(c) Do not affect the value of the goods substantially. \n(ii) If the sale or price is subject to a condition or consideration for which a value cannot be \ndetermined. However, conditions or considerations relating to production or marketing of the \ngoods shall not result in rejection. \n(iii) If part of the proceeds of the s ubsequent resale, disposal or use of the goods accrues to the \nseller, unless an adjustment can be made as per valuation factors.", "However, conditions or considerations relating to production or marketing of the \ngoods shall not result in rejection. \n(iii) If part of the proceeds of the s ubsequent resale, disposal or use of the goods accrues to the \nseller, unless an adjustment can be made as per valuation factors. \n(iv) Buyer and seller are related; unless it is established by the importer that: \n(a) The relationship has not influenced the price; and \n(b) The importer demonstrates that the price closely approximates one of the test values. \n7.2 The transaction price declared can be rejected in terms of Rule 12 of the said Valuation Rules, \n2007, when the proper officer of Customs has reason to doubt the truth or accuracy of the value \ndeclared and if even after the importer furnishes further information/documents or other evidence, \nthe proper officer is not satisfied and has reasonable doubts about the value declared. An \nExplanation to Rule 12 clarifies th at this rule does not, as such, provide a method for determination \nof value, and that it merely provides a mechanism and procedure for rejection of declared value \nin certain cases.", "An \nExplanation to Rule 12 clarifies th at this rule does not, as such, provide a method for determination \nof value, and that it merely provides a mechanism and procedure for rejection of declared value \nin certain cases. It also clarifies that where the proper officer is satisfied after consulta tion with the \nimporter, the declared value shall be accepted. This Explanation also gives certain illustrative \nreasons that could form the basis for doubting the truth of accuracy of the declared value. \n7.3 The interpretative notes are specified in the schedule of the said valuation rules and are to be \napplied for interpretation of the rules. \n Custom s Manual , 2023 \n67 \n 8. Provisional clearance of imported goods:", "Chapter 6 - Customs Valuation - Para 8 - _9. Valuation of imported goods in case of related party transaction_.txt\n\n \n8.1 Section 18 of the Customs Act, 1962 allows an importer to provisionally clear the imported goods \nfrom Customs pending final determination of value by giving a guarantee in the form of surety, \nsecurity deposit or bank guarantee. Rules 4(1)(a) and 5(1) of the Customs Valuation \n(Determination of Value of Imported Goods) Rules, 20 07 concerning identical goods and similar \ngoods, respectively provide that the value of the goods provisionally assessed under Section 18 \nof 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\n10.1 In case of sea cargo the shipping lines are required to submit the electronic version of the IGM \nthrough the EDI Service Centre or through internet at ICEGATE, containing all the details and \nparticulars. It is to be ensured that all the particulars and det ails of the IGM are correct and that \ndetails of House Bill of Lading are also incorporated in case of consol cargo. \n10.2 In case of air cargo the airlines are required to file IGM in prescribed format through electronic \nmode. The IGMs should contain all detai ls and particulars, including the details of the Master \nAirway Bills and the House Airway Bills in the case of consol cargo. The airlines are also required \nto 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\nAn Indian passenger who has been residing abroad for over 1 year is allowed to bring jewellery, \nfree of duty, in bonafide baggage upto a weight of twenty grams with a value cap ofRs.50,000/ - in \nthe case of a male passenger or forty grams with a value cap o f Rs.1 lakh in the case of a lady \npassenger.", "Chapter 29 - Customs Brokers - Para 7 - _8. Surrender of License_.txt\n7.1 The Principal Commissioner or Commissioner of Customs may revoke the licence of a Customs \nBroker and order for forfeiture of part or whole of security, or impose penalty not exceeding \nRs.50,000 on him on any of the following grounds: \n(a) failure of to comply with any of the conditions of the bond executed by him; \n(b) failure to comply with any of the provisions of the regulations; \n(c) committing any misconduct, which in the opinion of the Commissioner renders him unfit to \ntransact any business in the Customs Station; \n(d) adjudicated as an insolvent; \n(e) becomes of unsound mi nd; and \n(f) has been convicted by a competent court for an offence involving moral turpitude or \notherwise. \n7.2 The Principal Commissioner or Commissioner of Customs may, in appropriate cases where \nimmediate action is necessary, suspend the licence of a Customs Broker where an enquiry against \nsuch agent is pending or contemplated.", "7.2 The Principal Commissioner or Commissioner of Customs may, in appropriate cases where \nimmediate action is necessary, suspend the licence of a Customs Broker where an enquiry against \nsuch agent is pending or contemplated. In such case, the Principal Commissioner or \nCommissioner of Customs shall, within 15 days from the date of such suspension, give an \nopportunity of hearing to the Customs Broker concern ed and then pass an order either revoking \nthe suspension or continuing it, within 15 days from the date of hearing. \n7.3 The Principal Commissioner or Commissioner of Customs shall issue a written notice to the \nCustoms Broker within 90 days from the date of r eceipt of an offence report, stating the grounds \non which it is proposed to revoke the licence or impose penalty and require the said Customs \nBroker to submit within 30 days to a nominated Deputy / Assistant Commissioner of Customs a \nwritten statement of d efence and also to specify in the said statement whether the Customs Broker \ndesires a personal hearing by the said Deputy / Assistant Commissioner of Customs.", "Thereafter, \nthe Commissioner of Customs may direct the Deputy / Assistant Commissioner of Customs to \ninquire into the grounds which are not admitted by the Customs Broker. At the conclusion of the \ninquiry, the Deputy / Assistant Commissioner of Customs shall submit the enquiry report within 90 \ndays from the date of issue of the notice. \n7.4 The Principal Commissioner or Commissioner of Customs shall furnish to the Customs Broker a \ncopy of the enquiry report requires him to submit any representation within 30 days. After \nconsidering the enquiry report and the representation, if any, the Principal Commissio ner or \nCommissioner of Customs shall pass orders either revoking the suspension of the license or \nrevoking the licence of the Customs Broker or imposing penalty within 90 days from the date of \nsubmission of the enquiry report. Order for revoking the licens e shall not be passed unless an \nopportunity is given to the Customs Broker to be heard in person by the Principal Commissioner \nor Commissioner of Customs. An appeal against the order would lie to the Customs, Central \nExcise and Service Tax Appellate Tribun al.", "Order for revoking the licens e shall not be passed unless an \nopportunity is given to the Customs Broker to be heard in person by the Principal Commissioner \nor Commissioner of Customs. An appeal against the order would lie to the Customs, Central \nExcise and Service Tax Appellate Tribun al. Custom s Manual , 2023 \n303 \n 7.5 Imposition of penalty or any action taken under the CBLR 2018 is without prejudice to the action \nthat may be taken against the Customs Broker or his employee under the provisions of the \nCustoms Act, 1962 or any other law for the time being in force. [Refer Notification No. 41/2018 -\nCus(N.T.), dated 14 -05-2018]", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\n10.1 On receipt of the complete application and after ensuring that the applicant is eligible to apply, the \ninformation and documents submitted by the applicant shall be scrutinized to assess whether or \nnot the eligibility conditions and criteria for granting t he AEO certificate as mentioned under the \nSection 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\n10.2 If necessary, further information and/or documents in support of the claim of the applicant may be \ncalled for by the AEO Programme Manager or by an office r on his behalf. Such request shall be \nsent in writing. \n Custom s Manual , 2023 \n368 \n 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\n10.4 In case of an application for grant of AEO -T1 status, once the eligibility conditions and criteria for \ngranting the AEO certificate as mentioned under the Section 3 of this circular are found to have \nbeen met by the applicant to the satisfaction of the Zonal AEO Programme Manager, the applicant \nshall be issued the AEO -T1 certificate (wherever applicable, shall be done digitally) within 30 days \nof submission of the information and/or documents.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\nThe time limit for processing of MSME AEO T1 & AEO T2 application has been reduced to fifteen \nworking days and three months respectively, after the submission of comple te documents for \npriority processing by customs zones.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\n\n \n10.5 In case of an application for grant of AEO -T2 or AEO -LO, the information and/or documents \nsubmitted by the applicant shall be scrutinized, and if they are found eligible to the satisfaction of \nthe AEO Programme Manager, the applicant shall be duly intimate d within 30 days of submission \nof the information and/or documents. Thereafter, the successful application will be assigned to a \nspecific AEO Programme Team within 15 days to carry out physical verification of the information \nand documents. The date(s) for physical verification would be decided by the team in consultation \nwith the applicant.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\n10.6 The AEO Programme Team will, within 90 days, visit the business premises for verification of the \ninformation and documents provided. Such visit shall be made on a co nvenient date after consulting \nthe applicant.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\n10.7 If within 45 days of the date of intimation issued in terms of paragraph 4.4.5 of the said circular, the \napplicant has not been contacted by the AEO Programme Team, then the applicant should contact \nthe Zona l AEO Programme Manager/ AEO Programme Manager immediately.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\n10.8 During the course of such verification, the applicant for AEO -T2 or AEO -LO status should be \nprepared to answer questions or provide additional information on all aspect of the application to \nthe visiting AEO Programme Team.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\n10.9 Examination of the criteria laid down under Section 3 of the said circular shall be carried out for all \nthe premises which are relevant to the customs related activities of the applicant for AEO -T2 or \nAEO LO status. The ex amination as well as its results shall be documented by the AEO Programme \nteam.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\n10.10 In case several premises of the applicant are run in a similar way by standard systems of record \nkeeping and security etc. there will be no need for the AEO Programme Team t o visit all of them. \nHowever, if the business of the applicant covers a range of activities or different premises have \ndifferent 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\n10.11 The duration of visit/verification would depend on the size of business, number of premises, how \nthey operate etc. The AEO Programme Team will give the applicant for AEO -T2 or AEO -LO status \nan estimate of time required, though this may have to be amended once the verification has \ncommenced. The date(s) fo r physical verification would be decided by the team in consultation with \nthe applicant.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\n10.12 Where appropriate, in addition to the other requirements detailed earlier, the AEO Programme \nTeam may cover the following: \n \n(i) Information on Customs matters. \n \n(ii) Remedial action taken on previous Customs errors, if any. \n \n(iii) Accounting and logistic systems. \n \n(iv) Internal controls and procedures. Custom s Manual , 2023 \n369 \n \n(v) Flow of cargo. \n \n(vi) Use of Customs House Agents/Customs Broker \n \n(vii) Security of Computers/IT and documents.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\n(vi) Use of Customs House Agents/Customs Broker \n \n(vii) Security of Computers/IT and documents. \n \n(viii) Financial solvency. \n \n(ix) Safety and security assessment premises, cargo, personnel etc. \n \n(x) Logistic processes. \n \n(xi) Storage of goods.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\n(ix) Safety and security assessment premises, cargo, personnel etc. \n \n(x) Logistic processes. \n \n(xi) Storage of goods. \n \n10.13 During the course of physical visit/verification, the person who is nominated in the application form \nas point of contact must ordinarily be available unless unforeseeable situation arises. In addition, \nindividuals responsible for specific business activit ies such as transport, recordkeeping and \nsecurity should also be available.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\n10.14 On completion of verification, the AEO Programme Team will prepare their report and make a \nrecommendation to the AEO Programme Manager within 60 days of completion of \nvisits/ver ification. The contents of report and recommendation can be seen by applicant who will \nget 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\n10.15 Within 30 days of such recommendation by the AEO Programme Team, the applicant wil l be \nsuitably informed, including issue of the appropriate AEO certificate for AEOT2 or AEO -LO status, \nby the AEO Programme Manager. \n \nThe time limit for processing of MSME AEO T2 application has been reduced to three months \n(presently six months) after t he submission of complete documents for priority processing by \ncustoms zones.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\n\n \n10.16 Where the application for grant of AEO -T2 or AEO -LO status is not accepted by the AEO \nProgramme Manager after the verification by the AEO Programme Team, the applicant will be \nadvised of the criteria that have not been met and give the applicant time to adapt procedures to \nremedy the deficiency. If applicant is unable to make the required changes within the specified time \nlimits, the AEO Programme Manager will issue a decision to reject applicant\u2019s AEO application, \nexplaining the re asons for rejection.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\n\n \n10.17 In exceptional cases, the physical verification may be stopped by consensus between the applicant \nfor grant of AEO -T2 or AEO -LO status and the AEO Programme Manager in order fo r the applicant \nto provide additional information or to permit minor problems to be addressed. The period of \nstoppage will normally not be longer than six months and applicant will be informed in writing of the \ndate when the AEO verification will recommenc e and the revised date by which applicant can \nexpect a decision on his application.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\n\n \n10.18 In case an application for grant of AEO -T3 status is submitted by a holder of AEO -T2 status, who \nhas been continuously enjoying the AEO -T2 status for a period of two yea rs or more, the applicant \nshall be issued the AEO -T3 certificate within 30 days of submission of the application. However, in \ncase of any significant changes in the business or the processes since the previous physical \nverification by an AEO Programme Team , the applicant may be subjected to physical verification \nas may be deemed necessary by the AEO Programme Manager by following the procedures as \nmentioned 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\n\n \n10.19 In case an application for grant of AEO -T3 status is submitted by a holder of AEO -T2 status, who \nhas not been continuously enjoying the AEO -T2 status for a period of two years or more, but who \nsatisfies the eligibility condition mentioned at paragraph 1.2. 3 (ii) of the said circular as amended, Custom s Manual , 2023 \n370 \n the application will be assigned to a specific AEO Programme Team within 15 days to carry out \nphysical verification of the information and documents submitted in Annexure -F only. The date(s) \nfor physical verification would be decided by the team in consultation with the applicant. Thereafter, \nthe procedures as mentioned in the paragraph 4.4.5, 4.4.6 and 4.4.7 of the said circular as \namended above shall be followed.", "Thereafter, \nthe procedures as mentioned in the paragraph 4.4.5, 4.4.6 and 4.4.7 of the said circular as \namended above shall be followed. However, in case of any significant changes in the bu siness or \nthe processes since the previous physical verification by an AEO Programme Team, the applicant \nmay be subjected to physical verification as may be deemed necessary by the AEO Programme \nManager by following the procedures as mentioned in the parag raph 4.4.5, 4.4.6 and 4.4.7. \n11 Web based filing, processing and digitized certification of AEO -T1 applications: \n11.1 For AEO T1 application, the AEO accreditation process has been entirely digitized by way of the \nweb-based application www.aeoindia.gov.in. The a pplicant can file its AEO application online either \nwith its jurisdictional customs zone or with DIC (by selecting DIC as zone on the web application) \nThis web -application requires registration of the applicant on its home page. Once the registration \nis completed, a confirmation communication is sent to the appli cant.", "Once the registration \nis completed, a confirmation communication is sent to the appli cant. The regis tration is then verified \nby a customs\u2019 official. Thereafter, the registered user applicant can proceed to file the application \nthrough its login credentials and follow the stepwise pr ocedure for filing online AEO T1 application. \nAt every stage of the process such as registration, submission of annexures, approval/rejection by \nzonal AEO Program Manager and issuance of digital certificate issuance, the applicant will receive \nSMS/e -mail f or ease of information and transparency. The application for AEO T1 is processed \nonline by customs officials and the digitally signed AEO certificate is relayed online to the certified \nentity. \n11.2 For departmental officers, the access to this web application is through \u201cCustoms Official\u201d tab with \nrole specific login ID and password, which would be disseminated by the nodal AEO officer of the \nrespective customs zone. There are 3 levels for online processing, i.e. Superintendent, \nAC/DC/JC/ADC and zo nal Programme Manager (Commissioner/Pr. Commissioner level officer).", "There are 3 levels for online processing, i.e. Superintendent, \nAC/DC/JC/ADC and zo nal Programme Manager (Commissioner/Pr. Commissioner level officer). \nOnce the recommendation of the zonal AEO programme Manager is received, the DIC issues \ndigitally signed AEO certificate over mail and subsequently issues a hard copy of the AEO \ncertificat e to the applicant. \n12 Certification:", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\n12.1 If AEO status is granted, the AEO Programme Manager shall send the Certificate of AEO Status to \nthe applicant in hard copy along with an electronic copy (for AEO T1 only). The Certificate shall \nbear the AEO logo\u2019 that may be used where it is appropriate to do so for the business, for example, \ncompany stationary, signage on vehicles or other publicity materials. The copyright for the logo is \nowned 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\n12.2 The AEO status will be activated within a week from the date of issue. Following this period, the \napplicant should enter the AEO certificate number on all Customs documentation to indicate their \nAEO Status.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\n12.3 It is highly recommended that the applicant sh ould keep the Certificate of AEO status at a safe \nplace and not release the AEO Certificate number to anyone unless required to do so for business \npurposes. Although the AEO status can be advertised by the applicant, the AEO Certificate number \nshould not b e part of their advertisement. \n \n13. Post -Certification Provisions", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\n13. Post -Certification Provisions \n \n13.1 The validity of AEO certificate shall be three years for AEO -T1, three years for AEOT2, five years \nfor AEO -T3 and five years for AEO -LO.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\n13.1 The validity of AEO certificate shall be three years for AEO -T1, three years for AEOT2, five years \nfor AEO -T3 and five years for AEO -LO. \n \n13.2 Renewal of AEO certificate \n Custom s Manual , 2023 \n371 \n The AEOs, if they so desire to continue their AEO status and avail the benefits, must submit their \napplication as stipulated under Section 2 of the said circular as amended, before lapse of their \nvalidity as per the following Table 34.3 :-", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\nTable 34.3: Time limit for submission of application for renewal before lapse of validity of \nAEO certificate \n \nAEO status Time limit for submission of application \nfor renewal before lapse of validity \nAEO -T1 30 days \nAEO -T2 60 days \nAEO -T3 90 days \nAEO -LO 90 days \n \n \n13.3 While submitting the application for renewal, the applicant must clearly highlight the changes from \nthe last application.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt\n13.3 While submitting the application for renewal, the applicant must clearly highlight the changes from \nthe last application. \n \n13.4 AEO Programme Manager will consider the renewal applications by following the procedure \nadopted while granting the fresh AEO statu s.", "Chapter 26 - International Passenger Facilitation - Para 9 - _11. Import of pet animals as baggage_.txt\n10.1 Import of firearms is strictly prohibited. Import of cartridges in excess of 50 is also prohibited. \nHowever, in the case of persons transferring their residence (as per conditions specified in the \nrules) to India for a minimum period of 1 year, one firearm of permissible bore can be allowed to \nbe imported subject to the conditions that: \n(i) The firearm was in possession and use abroad by the passenger for a minimum period of 1 \nyear and also subject to the condition that such firearm, after clearance, shall not be sold, \nloaned, transferred or otherwise parted with before 10 years of import of such firearm; \n(ii) The firearm is subjected to applicable duty; and \n(iii) The passenger has a valid arms licence from the local authorities in India. \n10.2 The facility is import of firearm through baggage route under transfer of residence shall be \navailable only once in the lifetime. \n10.3 Passengers importing a firearm as baggage on transfer of residence are permitted to dispose the \nsame after 10 years of import .", "10.2 The facility is import of firearm through baggage route under transfer of residence shall be \navailable only once in the lifetime. \n10.3 Passengers importing a firearm as baggage on transfer of residence are permitted to dispose the \nsame after 10 years of import . The disposal will be to persons legally entitled to possess the Custom s Manual , 2023 \n264 \n firearm. The condition that no disposal can take place till ten years of import may be endorsed on \nthe arms licence of the passenger at the time of granting the facility under transfer of re sidence. \n[Refer Circular No.4/2013 -Cus, dated 15 -1-2013]", "Chapter 26 - International Passenger Facilitation - Para 14 - _16. Export of currency_.txt\n15.1 There is no value limit on the export of gold jewellery by a passenger through the medium of \nbaggage so long as it constitutes the bonafide baggage of the passenger", "Chapter 35 - Customs Functions related to Preferential Trade - Para 3 - Table 35.2_ List of Trade agreements.txt\nS.No FTA Notification General \nRules Countries \nTariff Non-Tariff \n1 Asia Pacific Trade \nAgreement \n(formerly known as \nthe Bangkok \nAgreement) \n 50/2018 - \nCus dated \n30.06.2018 94/2006 -Cus \n(N.T.) dated \n31.08.2006 Value of \nNon-\nOriginating \nmaterial <= \n55% or PSR Lao PDR, \nBangladesh, \nChina, \nRepublic of \nKorea, \nSri Lanka \n2 Free Trade \nAgreement \nBetween the \nDemocratic \nSocialistic \nRepublic of Sri \nLanka and the \nRepublic of India 26/2000 -Cus \ndated \n01.03.2000 19/2000 -Cus \n(N.T.)", "dated \n01.03.2000 Value of \nNon- \noriginating \nmaterial <= \n65% + \nCTH Sri Lanka \n3 Agreement \nbetween the \nTransitional \nIslamic State of \nAfghanistan and \nRepublic of India \n 76/2003 -Cus \ndated \n13.05.2003 33/2003 -\nCus. (N.T.) \ndated \n13.05.2003 Value of \nNon- \noriginating \nmaterial <= \n50% + \nCTH Afghanistan \n4 India -Thailand \nEarly Harvest \nScheme 85/2004 -Cus \ndated \n31.08.2004 \n 101/2004 -\nCus (N.T.) \ndated \n31.08.2004 PSR \n(exclusive) \nor [40% + \nCTSH] Thailand \n5 Comprehensive \nEconomic \nCooperation \nAgreement between \nRepublic of India \n and Republic of \nSingapore 73/2005 -Cus \ndated \n22.07.2005;", "Chapter 35 - Customs Functions related to Preferential Trade - Para 3 - Table 35.2_ List of Trade agreements.txt\n74/2005 - \nCus dated \n22.07.2005; \n \n75/2005 - \nCus dated \n22.07.2005; \n \n10/2008 - \nCus dated \n15.01.2008 \n 59/2005 -Cus \n(N.T.) dated \n20.07.2005 [35% + \nCTSH] or \nPSR Singapore Custom s Manual , 2023 \n385 \n S.No FTA Notification General \nRules Countries \nTariff Non-Tariff \n6 Agreement on \nSouth Asian Free \nTrade Area \n(SAFTA) \n 99/2011 -Cus \ndated \n09.11.2011;", "Chapter 35 - Customs Functions related to Preferential Trade - Para 3 - Table 35.2_ List of Trade agreements.txt\n68/2012 -Cus \ndated \n31.12.2012 75/2006 -Cus \n(N.T.) dated \n30.06.2006 [Value of \nNon- \noriginating \nmaterial <= \n60% + \nCTH] or \nPSR", "Chapter 35 - Customs Functions related to Preferential Trade - Para 3 - Table 35.2_ List of Trade agreements.txt\n\n \n*10% \nrelaxation \nfor LDCs \nand 5% \nrelaxation \nfor Sri \nLanka \n Bangladesh, \nBhutan, \nMaldives, \nNepal, \nPakistan, \nSri Lanka, \nAfghanistan \n7 Preferential \nTrading \nAgreement \nbetween the \nRepublic of India \nand the Republic \nof Chile \n 101/2007 -\nCus dated \n11.09.2007 84/2007 -Cus \n(N.T.) dated \n17.08.2007 [Value of \nNon- \noriginating \nmaterial < \n60% + \nCTH] or \nPSR Chile \n8 Duty Free Tariff \nPreference (DFTP) \nScheme for Least \nDeveloped \nCountries 96/2008 -Cus \ndated \n13.08.2008 \n 29/2015 -Cus \n(N.T.)", "dated \n10.03.2015 30% + \nCTSH 33 countr ies 9F10 \n9 India - \nMERCOSUR \nPreferential Trade \nAgreement 57/2009 -Cus \ndated \n30.05.2009 56/2009 -Cus \n(NT) dated \n30.05.2009 Value of \nNon- \noriginating \nmaterial < \n40% Argentina \nBrazil, \nParaguay, \nUruguay", "Chapter 35 - Customs Functions related to Preferential Trade - Para 3 - Table 35.2_ List of Trade agreements.txt\n10 Comprehensive \nEconomic \nPartnership \nAgreement \n(CEPA) between \nthe Republic of \nIndia and the \nRepublic of Korea \n 151/2009 - \nCus dated \n31.12.2009 \n \n152/2009 - \nCus dated \n31.12.2009 \n 187/2009 -\nCus (N.T.) \ndated \n31.12.2009 PSR \n(exclusive) \nor [35% + \nCTSH] Republic of \nKorea", "Chapter 35 - Customs Functions related to Preferential Trade - Para 3 - Table 35.2_ List of Trade agreements.txt\n\n \n10 Afghanistan,Bangladesh,Benin,Burkina Faso,Burundi,Cambodia, Central African Republic, Chad, \nComoros,Eritrea,Ethiopia,Gambia, Guinea,Guinea Bissau,Haiti,Lao PDR, Lesotho, Liberia , \nMadagascar,Malawi,Mali,Mozambique,Myanmar,Niger,Rwanda,Senegal,Somalia,Sudan, Timor \nLeste,Togo,Uganda,Tanzania,Yemen,Zambia Custom s Manual , 2023 \n386 \n S.No FTA Notification General \nRules Countries \nTariff Non-Tariff \n11 Treaty of Trade \nbetween \nGovernment of \nNepal and the \nGovernment of \nIndia 104/2010 - \nCus dated \n01.10.", "No FTA Notification General \nRules Countries \nTariff Non-Tariff \n11 Treaty of Trade \nbetween \nGovernment of \nNepal and the \nGovernment of \nIndia 104/2010 - \nCus dated \n01.10.2010 Value of \nNon- \noriginating \nmaterial <= \n70% \n12 India - ASEAN \nTrade in Goods \nAgreement 46/2011 -Cus \ndated \n01.06.2011 \n 189/2009 -\nCus \n(N.T.) dated \n31.12.2009 35% + \nCTSH Brunei \nDarussalam, \nCambodia, \nIndonesia, \nLao PDR, \nMalaysia, \nMyanmar, \nPhilippines, \nThailand, \nSingapore, \nViet Nam \n13 Comprehensive \nEconomic \nPartnership \nAgreement \n(CEPA) between \nthe Republic of \nIndia and Japan \n 69/2011 -Cus \ndated \n29.07.2011 \n 55/2011 -Cus \n(N.T.)", "dated \n01.08.2011 [35% + \nCTSH] or \nPSR Japan \n14 Comprehensive \nEconomic \nCooperation \nAgreement \n(CECA) between \nRepublic of India \nand Malaysia \n 53/2011 -Cus \ndated \n01.07.2011 43/2011 -Cus \n(N.T.) dated \n01.07.2011 [35% + \nCTSH] or \nPSR Malaysia \n15 Comprehensive \nEconomic \nCooperation and \nPartnership \nAgreement \n(CECPA) between \nRepublic of India \nand Republic of \nMauritius \n 25/2021 -Cus \ndated \n31.03.2021 38/2021 - \nCus \n(N.T.)", "dated \n31.03.2021 PSR Mauritius Custom s Manual , 2023 \n387 \n S.No FTA Notification General \nRules Countries \nTariff Non-Tariff \n16 Comprehensive \nEconomic \nPartnership \nAgreement (CEPA) \nbetween the \nGovernment of the \nRepublic of India \nand the government \nof the United Arab \nEmirates 22/2022 -Cus \ndated \n30.04.2022 39/2022 -Cus \n(N.T.) dated \n30.04.2022 PSR United Arab \nEmirates", "Chapter 35 - Customs Functions related to Preferential Trade - Para 3 - Table 35.2_ List of Trade agreements.txt\nCustom s Manual , 2023 \n388 \n Custom s Manual , 2023 \n389 \n References", "Chapter 35 - Customs Functions related to Preferential Trade - Para 3 - Table 35.2_ List of Trade agreements.txt\nList of Tables and Figures", "Chapter 35 - Customs Functions related to Preferential Trade - Para 3 - Table 35.2_ List of Trade agreements.txt\n\n \n# Title Chapter Page No. \n1 Table 8.1 List of designated ports and ICDs for Import of scrap 8 86 \n2 Table 10.1 Customs Stations in India authorised for use of TIR 10 117 \n3 Table 12.1: Present rates of overtime fee for rendering services by the Custom \nofficers 12 135 \n4 Table 13.1 Monetary limit for adjudication of cases by different grades of Customs \nOfficers 13 141 \n5 Table 13.2 Adjudication powers in cases involving collusion, wilful misstatement or \nsuppression of facts etc 13 142 \n6 Table 13.3 Adjudication powers in case of Export Promotion Schemes 13 142 \n7 Table 13.4 Adjudication powers for the purposes of adjudging confiscation or \npenalty 13 142 \n8 Table 13.", "3 Adjudication powers in case of Export Promotion Schemes 13 142 \n7 Table 13.4 Adjudication powers for the purposes of adjudging confiscation or \npenalty 13 142 \n8 Table 13.5: Proper Officer of Customs for issuing Show Cause Notice in case of \nmultiple jurisdictions 13 143 \n9 Table 28.1 Notified Proper Officer for purposed of Regulation 6 (1) of HCCAR 28 289 \n10 Table 28.2 staffing norms for sanction of posts on cost recovery basis at various \nCustoms facilities 28 291 \n11 Table 28.3 Eligibility criterion for various facilities to apply for exemption from \npayment of Cost Recovery Charges 28 293 \n12 Table 28.4 Eligibility performance norms for the grant of exemption from cost \nrecovery charges in respect of Customs staff posted at ICDs/CFSs 28 295 \n13 Table 28.5 The eligibility performance norms for the grant of exemption from cost \nrecovery charges in respect of Customs staff posted at Sea Ports, Air Cargo \nComplexes,", "5 The eligibility performance norms for the grant of exemption from cost \nrecovery charges in respect of Customs staff posted at Sea Ports, Air Cargo \nComplexes, Courier Terminals and Diamond Plaza 28 295 \n14 Table 30.1 Limits for confiscation of goods for respective Customs Officers 30 311 \n15 Tabel 31.1: Monetary limits for filing appeals to CESTAT, High Courts and \nSupreme Court 31 335 \n16 Table 34.1 Comparable benefits available to AEO -T1, AEO -T2 (including MSMEs) \nand AEO -T3 34 361 \n17 Table 34.2 Benefits available to different entities eligible to be qualified as AEO -LO 34 364 \n18 Table 34.3 Time limit for submission of application for renewal before lapse of \nvalidity of AEO certificate 34 371 \n19 Table 35.1 Criteria used to define the originating criteria in Trade Agreements 35 380 \n20 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\n# Title Chapter Page No. \n1 Figure 3.1 Process Flow for Imports - Pre and Post Turant Customs 3 37 \n Custom s Manual , 2023 \n390 \n Custom s Manual , 2023 \n391", "Chapter 1 - Overview of Customs Functions - Para 6 - _5. Digital Signature_.txt\nThe Board has issued Notification No 46/2015 -Cus (N.T.), dated \n18.05.2015 to incorporate the following declaration in lieu of SDF form in the Shipping Bill. \n\u201cI/We undertake to abide by provisions of Foreign Exchange Management Act, 1999, as \namended from time to time, including realization / repatriation of foreign exchange to / \nfrom India\u201d \n Thus, submission of SDF form along with Shipping Bill has been dispensed with provided the \nsaid declaration is furnished in the Shipping Bill. \n[Refer Circular No.15 /2015 Cus., dated 18 -5-2015]", "Chapter 1 - Overview of Customs Functions - Para 18 - _11. Appellate remedies_.txt\n10.1 Unscrupulous elements do attempt to evade the duties leviable and bypass various \nprohibitions/restrictions in re lation to imports by attempting to bring the goods into the country from \nplaces other than the notified ports/airports/Land Customs Stations without reporting or presenting \nthe goods to customs. Similar attempts are made to unauthorizedly \nTake goods out o f the country. This is essentially termed as \u201csmuggling\u201d and Customs officers \nhave very important role in ensuring that they detect any such attempts of smuggling into or out of \nthe country and take appropriate action both against the goods as well as against the persons \ninvolved. \n10.2 The Customs Act, 1962 provides for strict penalties in relation to the goods/persons involved in \nsmuggling and other violations of the legal provisions. These include seizure/ confiscation \n(including absolute confiscation) of the offending goods and fines and penalties on the persons \ninvolved in the offence as well as those abetting the offence.", "These include seizure/ confiscation \n(including absolute confiscation) of the offending goods and fines and penalties on the persons \ninvolved in the offence as well as those abetting the offence. The law also empowers Customs \nofficers to carry out searches, arrests and prosecution of persons involved in smuggling and Custom s Manual , 2023 \n19 \n serious commercial frauds and evasion of duties or misuse of export incentives by fraudulent \npractices (mis -declaration of nature, and value of the goods or suppression of quantities etc.). \n10.3 Whereas the Customs Act, 1962 provides for deterrent penal provisions for violations, due process \nof law has to be followed before action is taken against offending goods or persons/conveyance \netc. involved. The Customs officers act as quasi -judicial authorities and the liabilities for duty \nevaded or sought to be evaded, fines, penalties etc., are adjudged by giving the persons \nconcerned due notice (or Show Cause Notice) of contemplated action against including the gist of \nthe charges and their basis and providing opportunity for representation as well as personal \nhearing.", "10.4 In grave offence cases, the Customs Act, 1962 provides for prosecution with imprisonment upto \nmaximum of 7 years. This involves criminal proceedings in a Court of law, after sanction for \nprosecution is given by the competent Customs officer. \n10.5 Guidelines f or launching of prosecution in relation to offences punishable under the Customs Act, \n1962 has been prescribed in Circular No.27/2015 -Customs dated 23.10.2015 amended by \nCirculars No.46/2016 -Customs dated 04.10.2016, No.07/2017 -Customs dated 06.03.2017, \nNo.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\n4.1 The SEZs can be set up either jointly or severally - by the Central Government, State Government, \nor any person as per Section 3 of the SEZ Act. Such person or body or authority is termed as \ndeveloper/co -developer of the SEZ in terms of Section 2(g) of the SEZ Act. A Co -developer is a \nperson who is allowed to provide any infrastructure facility in the SEZ in Custom Manual, 2018 \n176 accordance with an agreement wi th the developer and as approved by the Board of Approval. \nThe State Government is required to forward the proposals received under section 3 of SEZ Act \nfor setting up of a SEZ to the Board of Approval along with its recommendations, within forty -five \ndays of receipt of such proposal and where the Board approves a proposal received directly under \nSection 3(3) of the SEZ Act, the person is required to obtain concurrence of State Government \nwithin 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 \nEconomic Zone, in accordance with the provisions of Section 3(8) of the SEZ Act subject to the \nrequirements of minimum area of land and other terms and conditions indicated in Rule 5(2) of the \nSEZ Rules. \n4.3 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\n2.1 The HCCAR , 2009 apply to all \u201cCustoms Cargo Service Providers\u201d (CCSPs), who are persons \noperating in a Customs area and engaged in the handling of import/export goods. These include \nthe custodians of imported/export goods and those handling such goods and all persons working \non their behalf such as fork lift or materi al handling equipment operators, etc. Consolidators/ break \nbulk agents and other persons handling imported/export goods in any capacity in a Customs area \nare also covered. \n2.2 The HCCAR, 2009 indicate various responsibilities and conditions for different kin ds of CCSPs. \nThe conditions prescribed under its Regulation 5 apply to the CCSPs who desire to be approved \nas custodians of imported/export cargo and thus handle goods in Customs areas. These \nconditions shall not apply to persons who only provide certain s ervices on their own or on behalf \nof the custodians.", "These \nconditions shall not apply to persons who only provide certain s ervices on their own or on behalf \nof the custodians. \n2.3 Responsibilities prescribed in Regulation 6 of the HCCAR, 2009 apply to both custodians and \npersons who provide various services, though certain responsibilities specifically apply to one or \nthe other category. For example, the responsibility for safety and security, pilferage of goods under \ntheir custody, disposal of uncleared, unclaimed or abandoned goods within the prescribed time \nlimit, payment of cost recovery charges of the Customs officers posted in the facility are applicable \nto an approved custodian who handled imported or export goods. On the other hand, \nresponsibilities for publishing or display of the schedule of charges for the activities undertaken in \nrespect of imported/ export goods shall apply to both categories of persons. These responsibilities \nare aimed at expeditious clearance of goods, reduction of dwell time, transaction cost and \nsafeguarding revenue.", "These responsibilities \nare aimed at expeditious clearance of goods, reduction of dwell time, transaction cost and \nsafeguarding revenue. \n2.4 As specified in Regulation 3 of the HCCAR, 2009, these regulations shall apply t o handling of \nimported goods and export goods in Customs area specified under Section 8 of the Customs Act, \n1962. This would cover all Customs facilities such as ports, airports, ICDs/CFSs and LCSs. Also, \nimported goods would cover goods under transshipmen t and all goods held under the custody of \nCCSP. However, these regulations do not apply to Customs bonded warehouse or to the \nwarehoused goods covered by Chapter IX of the Customs Act, 1962. \n2.5 Major ports notified under the Major Port Trusts Act, 1963 and airports notified under the Airports \nAuthority of India Act, 1994 will continue to be authorized to function as custodians under their \nrespective Acts and these regulations shall not impact their approval as a custodian.", "2.5 Major ports notified under the Major Port Trusts Act, 1963 and airports notified under the Airports \nAuthority of India Act, 1994 will continue to be authorized to function as custodians under their \nrespective Acts and these regulations shall not impact their approval as a custodian. Thus, in \nterms of Section 45 of the Customs Act, 1962, the Port Trusts of the notified major ports and the \nAirports Authority of India shall not be required to make an application under Regulation 4 or 9 of \nthe HCCR, 2009 for approval or renewal under these regulations. However, they would be required \nto discharge the responsibilities cast upon them as specified in its Regulation 6. \n2.6 Regulation 5 of the HCCAR, 2009 provides the conditions to be fulfilled by an applicant who wishes \nto be appointed as a custodian of the imported/ export goods in a Customs area. This contains an \nexhaustive list of infrastructure and operational requirements for efficient handling of imported or \nexport goods, though sufficient discretion is provided for the Commissioner of Customs to decide \non the nature of infra structure and equipment required.", "This contains an \nexhaustive list of infrastructure and operational requirements for efficient handling of imported or \nexport goods, though sufficient discretion is provided for the Commissioner of Customs to decide \non the nature of infra structure and equipment required. The requirement may vary between Custom s Manual , 2023 \n286 \n Customs areas at different places in the country. The Commissioner of Customs can also specify \ngeneral standards or requirements such as height of boundary wall, quantum and specifications \nof material handling and other equipment etc., to ensure the facilities are adequate for effective \nand efficient handling of cargo. \n2.7 Under Regulation 5(1) of the HCCAR, 2009, the infrastructure required to be provided by the \ncustodian shall include the ci vil and electrical infrastructure including properly airconditioned office \nspace, cabins with proper furniture, power backup facilities, hardware, networking and secure \nconnectivity to Customs data centres for Customs officers and service centres specified by \nCustoms. Facilities required for secure exchange of electronic information between the custodian \nand Customs shall also be provided.", "Facilities required for secure exchange of electronic information between the custodian \nand Customs shall also be provided. In addition, the custodian would undertake site preparation \nincluding civil works, electrical works, electrical fitting s, air -conditioning, etc. and provide DG Set \nfor power back up and link to the Customs EDI server. The networking, communication equipment , \nUPS, computers/personal computers/thin clients, servers, printers and other computer peripherals \nas may be specified by the Directorate General of Systems shall also be provided by the custodian. \n2.8 Board has clarified that custodians already exempted from payment of cost recovery charges \nunder Circular No.27/2004 -Cus., dated 6 -4-2004 and Para 5.3 of Circular No.13/2009 -Cus., dated \n23-3-2009 would continue to avail the exemption even after issue of Circular No.4/2011 -Cus., \ndated 10 -1-2011.", "2.9 Commissioner of Customs, subject to his satisfaction, should not insist for residential \naccommodation for staff from CCSP in cases wh ere concerned facility of CCSP is located in the \ncity area. The underlying idea is to provide for residential facilities for staff deployment at Customs \nfacilities located in far flung and remote areas where it is difficult to have appropriate residential \nfacility and which can not be easily commuted by the officers. Therefore, requirement of residential \naccommodation should not be insisted upon in cases where the location is commutable from the \nbase town/city. Commissioner of Customs concerned should exerc ise due diligence before \nenforcing provisions of 5(1)(i)(b) of Notification No.96/2010 -Cus(NT)., dated 12 -11-2010. The type \nof residential accommodation to be provided to Customs staff would be determined as per \nentitlement of the officer of Central Govern ment. \n[Refer Circular No.29/2011 -Cus., dated 18 -7-2011, Notification No. 29/2019 -Cus \ndated 01.04.2019]", "Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt\n\n \nCCSPs are required to have weigh bridges installed at their facilities preferably near the \nentry/exit gate and all containers must be weighed. \n[Refer Instruction F.No.450/81/2011 -Cus.IV, dated 18 -8-2011] \n2.10 In a large number of cases, containers detained by Directorate of Revenue Intelligence (DRI), \nSpecial Intelligence & Investigation Branch (SIIB) or Preventive formations are not being released \nfor considerable time and this has caused undue hardship to shipping companies by paying \nexorbitant demurrage charges. One reason for longer detention can be lack of adequate space for \nstoring such goods in a Customs area.", "One reason for longer detention can be lack of adequate space for \nstoring such goods in a Customs area. In this regard, Board de sires that sufficient space for \ncustody / storage of detained imported / export goods should be provided by Customs Cargo \nService Provider (CCSP) as per regulations 5 (1) (o) of the HCCAR, 2009 so that detained goods \nmay be stored after de -stuffing from th e containers and empty containers be returned to the \nconcerned Shipping Line. Further, in terms of regulation 6 (1) (l) of the HCCAR, 2009 CCSP shall \nsubject to any other law for the time being in force not charge any rent or demurrage on detained \ngoods. I n case containers are detained / seized under the Customs Act, 1962, the same may be \nconsidered for provisional release subject to furnishing of Bond and Bank Guarantee under the \nCustoms Act, 1962.", "I n case containers are detained / seized under the Customs Act, 1962, the same may be \nconsidered for provisional release subject to furnishing of Bond and Bank Guarantee under the \nCustoms Act, 1962. \n[Refer Instructions F. No.450/24/2012 -Cus.IV, dated 14 -3-2012] \n2.11 Regulation 5(2) of the HCCAR, 2009 requires the custodian to pay cost recovery charges in \nrespect of the Customs officers deployed at the ICD/CFS/port/airport etc., unless exempted by a \nspecific order or a circular or instructions issued by the Mi nistry of Finance.", "Presently, payment of Custom s Manual , 2023 \n287 \n cost recovery charges in respect of ports and airports has been exempted for three categories of \ncustodians, as follows: \n(i) Custodians notified under Section 45 of the Customs Act, 1962 prior to 26 -6- 2002 and there \nis no change in custodianship or area after 26 -6-2002; \n(ii) Custodians notified prior to 26 -6-2002 but part or whole of the same premises is transferred \n(on lease or otherwise) to new custodian on or after 26 -6-2002 (e.g. AAI, custodian of \nMumbai Air Cargo Complex prior to 26 -6-2002 later transferred part custodian ship to Air \nIndia); and \n(iii) Custodians notified prior to 26 -6-2002 but premises extended after 26 -6-2002 under the \nsame custodianship.", "[Refer Circular No.27/2004 -Cus., dated 6 -4-2004] \n2.12 The Greenfield Airports Policy framed by the Government and notified by the Ministry of Civil \nAviation specifies that the applicant for setting up of a greenfield airport will obtain clearance from \nthe Department of Revenue for provision of Custom services and the cost of providing these \nservices will be borne by the Airport Company. \n2.13 Regulation 6(1)(m) of the HCCaR, 2009 deals with disposal of imported or export goods lying \nunclaimed, uncleared or abandoned in ICDs/CFSs/Customs areas by the CCSP who is ho lding \ncustody of such goods. Proper and timely disposal of unclaimed, uncleared or abandoned goods \nis to be ensured.", "Proper and timely disposal of unclaimed, uncleared or abandoned goods \nis to be ensured. \n[Refer Circular No.50/2005 -Cus., dated 1 -12-2005] \n2.14 In order to ensure security of premises and to prohibit unauthorized access of person in the \nCustoms area all CCSP/ Custodians should provide CCTV/ Video Camera and give video footage \nof the same to the Customs Officer who shall monitor it regularly. \n[Refer Circular No 3/2013 -Cus., dated 1 -1-2013] \n2.15 Cases of lease, gift, sale or subletti ng or transfer of the premises in any other manner, in a \nCustoms area by major ports may be firstly examined to see whether required permission from \nthe Central Government / Ministry / Cabinet Committee has already been obtained or not. In cases \nwhere appr opriate authority has already given this permission, then necessary written permission \nmay also be given by the Commissioner for such lease or transfer.", "In cases \nwhere appr opriate authority has already given this permission, then necessary written permission \nmay also be given by the Commissioner for such lease or transfer. On the contrary, if no approval \nof the Government has been obtained, then appropriate action may be ini tiated against the erring \nCustodian under the said Regulations and the Customs Act, 1962. Thus, further permission from \nthe Commissioner of Customs would not be required in respect of PPP projects approved by the \nGovernment / PPA Appraisal Committee or Cab inet Committee on Infrastructure. \n[Refer Circular No.54/2011 -Cus., dated 29 -12-2011] \n2.16 The power to exempt the conditions required to be fulfilled by CCSPs is provided under Regulation \n7 of the HCCAR, 2009 to the Commissioner of Customs. For example, the requirement of sufficient \nfacilities for installation of scanning equipment may not be an immediate requirement in respect of \nICD/CFS who have established their operations as new custodian. However, when this \nrequirement becomes a necessity, then these co nditions may have to be fulfilled by such custodian \nat that point of time.", "However, when this \nrequirement becomes a necessity, then these co nditions may have to be fulfilled by such custodian \nat that point of time. Hence, the Commissioner of Customs needs to examine individual cases \nwhere exemptions are sought to be given to the custodian and record the reasons in writing before \nproviding exem ptions. However, no exemption shall be granted in respect of any of the conditions \nin Regulation 5 where the overall safety and security of the premises are likely to be affected \nthereby. \n2.17 In order to overcome situations where clearances of imported/ expo rt goods are getting affected \nby congestion at a particular Customs facility (e.g. CFS), it has been provided that the \nCommissioner of Customs may consider regulating the entry of goods in that particular CFS for a \ntemporary period, say, 15 days, in terms of Regulation 7(2) of the HCCAR, 2009.", "CFS), it has been provided that the \nCommissioner of Customs may consider regulating the entry of goods in that particular CFS for a \ntemporary period, say, 15 days, in terms of Regulation 7(2) of the HCCAR, 2009. In such cases, Custom s Manual , 2023 \n288 \n the Commissioner of Customs may not allow any import/ export cargo to be received and handled \nin the facility or may allow such reduced quantity as considered sufficient for being handled \nefficiently fo r such temporary period till the congestion is cleared and the delay in clearance of \ngoods is sorted out. \n2.18 In terms of Regulation 9 of the HCCAR, 2009, at the time of submission of applications for \nacquiring custody and handling of imported/export goods, the applicant shall provide complete \ndetails of the facility such as extent of the area, equipment, infrastructure etc. for receiving, \nunloading/loading, stacking, storage, delivery of imported/ export goods including the map.", "for receiving, \nunloading/loading, stacking, storage, delivery of imported/ export goods including the map. \nFurther, the projected capaci ty of the cargo or container proposed to be handled at the premises, \nwould form the basis for determining the adequacy of the infrastructural facilities and bond or bank \nguarantee, wherever applicable. For example, in respect of containers, the volume in t erms of \nTwenty feet Equivalent Units (TEUs) may be ascertained. As regards X -Ray scanning equipment, \nthe custodians are expected to provide for suitable land and other site requirements, but the actual \nscanning equipment would be installed by the Customs d epartment subject to conditions as may \nbe prescribed. \n2.19 Only such CCSPs who wish to be appointed as custodian of imported/ export goods need to take \napproval as specified in Regulation 10 of the HCCAR, 2009. CCSPs who either operate on behalf \nof the custod ian or with his permission, do not require any approval. However, custodian will be \nresponsible for fulfilment of the conditions of these regulations by such CCSPs.", "CCSPs who either operate on behalf \nof the custod ian or with his permission, do not require any approval. However, custodian will be \nresponsible for fulfilment of the conditions of these regulations by such CCSPs. \n2.20 The procedure for approval of appointment, renewal, suspension or revocation of CCSP as p er \nRegulations 10 to 13 of the HCCAR, 2009 is based upon transparency and objectivity. Cases \ninvolving outright transfer of custodianship, leasing of premises without informing Customs, \nsubletting, sub -contracting, outsourcing, gift or lease of any of the services of CFS/ICD have to be \ndealt by the jurisdictional Commissioner of Customs. In case of violations of the conditions or \nobligations prescribed under the regulations, necessary action may be taken against the erring \nCCSP including imposition of penal ty. Further, action would need be initiated against the CCSP, \nwherever lack of infrastructure facilities is noticed leading to deterioration in services or damage \nof imported or export goods, loss of value and loss of revenue etc.", "Further, action would need be initiated against the CCSP, \nwherever lack of infrastructure facilities is noticed leading to deterioration in services or damage \nof imported or export goods, loss of value and loss of revenue etc. In case of CCSP authorize d \nunder the Authorised Economic Operator (AEO) Programme, the approval granted may be \nextended for a period of ten years at a time. \n[Refer Instructions F.No.450/105/2008 -Cus.IV, dated 25 -7-2008] \n2.21 All the CCSPs are required to publish a schedule of charg es associated with various services in \nrelation to imported or export goods in the Customs area and its display at prominent places \nincluding webpage or website of the CCSP. It has also been clarified that no exemption is available \nto existing custodians / CCSPs in so far as the provisions of facilities and fulfilment of prescribed \nconditions in Regulation 5 & 6, as applicable, within the specified limits are concerned.", "It has also been clarified that no exemption is available \nto existing custodians / CCSPs in so far as the provisions of facilities and fulfilment of prescribed \nconditions in Regulation 5 & 6, as applicable, within the specified limits are concerned. \n2.22 Custodians under the Major Port Trusts Act, 1963, and Airports Authority of India Act, 1994 shall \nnot be required to make an application under Regulation 4 or 9 for approval or renewal under \nthese regulations, but they are required to necessarily discharge the responsibilities cast upon \nthem in terms of Regulation 5 and 6. \n2.23 The CCSP will a lso undertake to indemnify the Commissioner of Customs from any liability arising \non account of damages caused or loss suffered on imported or export goods, due to accident, \ndamage, deterioration, destruction or any other unnatural cause during their recei pt, storage, \ndelivery, 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 \nby the Commissioner of Customs to the custodians or CCSPs in terms of provisions of Regulation \n7 of HCCAR, 2009. also keeping in view the paramount importance of overall safety and security \nof imported / export goods, detailed guidelines are prescribed to ensure that all concerned persons \nensure that suitable arrangements are put in place for safety and security of premises relating to \nimported or export goods. \n2.25 The HCCAR, 2009 provide for levy of penalty in case the CCSP contravenes any of the provisions \nof the regulations or fails to comply with the regulations. However, these provisions do not impact Custom s Manual , 2023 \n289 \n the past proceedings against the custodian, if any, where ne cessary action has been initiated \nagainst erring custodians. \n2.26 For the purposes of Regulation 6 (1) of HCCAR, the following officers are notified as Proper \nOfficers as discussed in Table 28.1.", "Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt\nTable 28.1: Notified Proper Officer for purposed of Regulation 6 (1) of HCCAR", "Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt\nS. \nNo. Clause under \nRegulations 6(1) Designation of the Proper Officer \n1 A Inspector of Customs or Preventive Officer or Examining \nOfficer \n2 F Superintendent of Customs or Appraisers \n3 g, h, k Deputy Commissioner or Assistant Commissioner of Customs \n4 L Superintendent of Customs or Appraiser or Inspector of \nCustoms or Preventive Officer or Examining officer", "Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt\n\n \n2.27 Regulation 5(1)(iii) of HCCAR, 2009 provides that CCSPs shall provide to the satisfaction of \nCommissioner of Customs, insurance for an amount equal to the average value of goods likely to \nbe stored in the customs area based on projected capacity and for an amount as Commissioner \nof Customs may specify having regard to the goods which are already been insured by the \nimporters or exporters. Board has clarified that the amount of insurance to be provided by CCSPs \nshould be equal to the average value of goods l ikely to be stored in the Customs area for a period \nof 30 days (based on projected capacity), and for an amount the Commissioner of Customs may \nspecify 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 \namount of duty involved on imported goods and 10% of the value of export goods that is likely to \nbe stored in the customs area during a period of 30 days and furnish a bank guarantee or cash \ndeposi t equivalent to ten percent of such duty. Board has appreciated that there is justification in \nincreasing the validity period of the bond, which would remove procedural hassles. Therefore, \nnoting that under Regulation 10 of HCCAR, 2009, the new CCSPs are a pproved initially for 2 \nyears, which is renewed for 5 years at a time, while existing CCSPs are straightaway approved \nfor 5 years, it is clarified that the carrier bond executed by CCSPs i.e. ICDs/CFSs shall have a \nvalidity period of 2 years (in case of ne w CCSP which can be renewed for 5 years) or 5 years (in \ncase of existing CCSP).", "ICDs/CFSs shall have a \nvalidity period of 2 years (in case of ne w CCSP which can be renewed for 5 years) or 5 years (in \ncase of existing CCSP). \n2.29 Ministry of Agriculture has raised the issue of temporary ban on Import of Rice and Peanuts from \nIndia due to detection of quarantine pest in an import consignment and highli ghted that CFSs \nconducting phytosanitary measures have no designated area for fumigation and separate storage \nfor keeping fumigated/ treated cargo which leads to cross contamination from untreated \ngoods/commodities. Ministry of Agriculture has desired that facilities provided by CFSs should be \nimproved to ensure that treated cargo is adequately sanitized in a separate storage enclosure. \nBoard has therefore decided that all CCSP/Custodians shall provide separate and dedicated \nstorage space for fumigation and post fumigated storage sites to enable Plant Quarantine \nAuthorities to carry out necessary checks for both imported / export goods under the Handling of \nCargo in Customs Area Regulations, 2009.", "2.30 In order to obviate the situation of compromising cargo int egrity on account of subcontracting \noperations relating to handling of import / export cargo, under no circumstances, CCSPs shall \nlease, gift, sell or sublet or in any other manner transfer any of the premises in a Customs area; \nor sub contract or outsourc e functions permitted or required to be carried out by him in terms of \nthese regulations without written approval of the jurisdictional Commissioner of Customs. \nJurisdictional Commissioners of Customs are required to review the conditions and obligations t o Custom s Manual , 2023 \n290 \n be fulfilled by CCSP under HCCAR, 2009 and promptly initiate remedial action in case non -\ncompliance is noticed. Cases of violation of regulation 6(2) shall be dealt with sternly according to \nlaw. \n2.33 CBEC has prescribed comprehensive guidelines on safety a nd security of premises where \nimported or export goods are loaded, unloaded, handled or stored. Pursuant to the decision of the \nHigh Court in the Writ Petition No.", "2.33 CBEC has prescribed comprehensive guidelines on safety a nd security of premises where \nimported or export goods are loaded, unloaded, handled or stored. Pursuant to the decision of the \nHigh Court in the Writ Petition No. 3651/2011, a joint Technical Committee comprising of Members \nfrom MoEF, Ministry of Shipping , CBEC, Port Trust, etc., was constituted to give recommendations \non the distance(s) to be maintained between the hazardous cargo and the general cargo in the \ncustoms area on one hand and between the hazardous cargo and the administrative building on \nthe o ther. Based on the recommendations, Board has accordingly prescribed the distance to be \nmaintained between hazardous cargo including explosives and general cargo or administrative \nbuilding in a Customs area. \n[Refer Circulars No.", "Based on the recommendations, Board has accordingly prescribed the distance to be \nmaintained between hazardous cargo including explosives and general cargo or administrative \nbuilding in a Customs area. \n[Refer Circulars No. 52/97 -Cus., dated 17 -10-1997, No.80/98 -Cus., dated 26 -10-1998, No.27/2004 -\nCus., dated 6 -4-2004, No.13/2009 -Cus., dated 23 -3-2009, No.18/2009 -Cus., dated 8 -6-2009, \nNo.21/2009 -Cus., dated 4 -8-2009, No.4/2011 -Cus., dated 10 -1-2011, No. 16/2013 - Cus IV, \ndated 10 -4-2013, No.32/2013 Cus.", "16/2013 - Cus IV, \ndated 10 -4-2013, No.32/2013 Cus. , dated 16 -8-2013 and No.45/2013Cus., dated 31 -12-2013 \nand Instruction F.No.450/19/2005 -CusIV., dated 23 -7-2013, Circular 42/2016 -Customs dated \n31.08.2016, Circular 40/2016 -Customs dated \n26.08.2016] \n2.34 As part of Government's initiatives for improving \u201cEase of Doing Business\u201d, it has emerged that \nintroduction of electronic messaging for issue of Delivery Order instead of a paper based Delivery \nOrder will result in considerable simplification in the Customs Clearance process, and can \ndemonstrably reduce transaction costs and time taken in the clearance of Cargo. To implement \nthe electronic Delivery Order System, as a prerequisite, the Custodian should have the technical \ncapability to implement an electronic messaging system for the receipt of electronic Delivery \nOrder.", "To implement \nthe electronic Delivery Order System, as a prerequisite, the Custodian should have the technical \ncapability to implement an electronic messaging system for the receipt of electronic Delivery \nOrder. Apart from the ab ove prerequisites, it will facilitate trade if Shipping Lines, Airlines and \nConsol Agents can adopt a system of electronic invoicing of all charges along with the facility to \nconclude the payment process using e -Payment facilities. In respect of some categ ories of \nimports, namely - unaccompanied baggage, Direct Delivery, and one -time individual importers, \nthe Shipping Line/ Airline may retain manual (i.e. paper copy) of the Delivery Order, if desired. \nFurther, if for technical reasons, in case of any failur e of the system of electronic transfer of \nDelivery Order, the concerned Shipping Line/ Airline or Consol Agent may issue manual Delivery \nOrder, as a purely temporary measure, in order to avoid any difficulty or delay in clearance of \nimported goods.", "[Refer Circular No.24/2015 -Customs dated 14.10.2015] \n2.35 Board has decided to extend 24x7 customs clearance to all bills of entry and not just facilitated \nbills of entry. It has amended the Customs (Fees for Rendering Services by the Customs Officers) \nRegulat ions, 1998 to provide that at 24x7 customs ports, CFSs attached to it and airports, no fee \ni.e. merchant overtime fee (MOT) shall be collected in lieu of the services rendered by the customs \nofficers. Thus, as on date no MOT charges are required to be coll ected in respect of the services \nprovided by the customs officers at 24x7 customs ports and airports. \n[Refer Circular No.04/2017 -Customs dated 16.02.2017] \n 3. Posting of staff at Customs areas and collection of Cost Recovery Charges \n3.1 Applicabili ty", "Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt\n3.1.1 The requirement that the custodian shall bear the cost of Customs staff posted at Customs \narea shall apply to all Customs areas such as Seaports, Airports, Air Cargo Complexes, \nCourier 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\n\n \n3.1.2. The requirement that the custodian shall bear the cost of Customs staff posted at Customs \narea shall not apply in the following cases: \n Custom s Manual , 2023 \n291 \n a. the facility notified under Section 45 of the Customs Act, 1962, before 26.06.2002 with \nno change in custodianship or area after 26.06.2002; \nb. the facility notified before 26.06.2002 but part or whole of the same premises transferred \n(on lease basis or othe rwise) to a new custodian, on or after 26.06.2002 (e.g.", "Airport \nAuthority of India is custodian for the whole Mumbai Air Cargo Complex upto \n26.06.2002, and after 26.06.2002 they have transferred the custodianship for the part \nof Air Cargo Complex to Air In dia); and \nc. the facility notified before 26.06.2002, but premises extended after 26.06.2002 under \nthe same custodianship.", "Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt\n3.1.3 The conditions and obligations already being discharged by the earlier custodian for such \nfacilities such as Air Cargo Complex es, Courier Terminals or Ports to be retained and \napplied to the new custodian. This shall also be applicable in case of transfer of ownerships. \n \n3.2 Staffing Norms \n \n3.2.1 The staffing norms for sanction of posts on cost recovery basis at various Customs facilities \nare 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\nTable 28.2 : staffing norms for sanction of posts on cost recovery basis at various Customs \nfacilities", "Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt\n\n \nCustoms \nFacility Deputy/Asst.", "Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt\n\n \nCustoms \nFacility Deputy/Asst. \nCommissioner Appraiser/ \nSuperintendent Examiner/ \nInspector EA Hawaldar Total \nSea Port 2 4 12 2 12 31 \nAir Cargo \nComplex 2 8 12 4 5 31 \nCourtier \nTerminal 4 9 12 4 8 37 \nDiamond Plaza 1 4 8 2 4 19 \nICD (approved \nfor only \nhandling \nexport cargo) 1 1 1 1 2 7 \nICD (approved \nfor handling \nboth export \nand import \ncargo) 1 2 2 2 2 13 \nCFS 0 1 1 1 1 4 \nClass A \nAirport 1F2 4 38 78 0 24 144 \nClass B \nAirport 2F3 4 29 48 0 16 97 \nClass C \nAirport 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\n3.2.2. In the initial stages of operation of a facility due to less volume of work, full strength of the \nofficers may not be required. In such cases, if the facility requests, the Principal \nCommissioner or Commissioner of Customs may, after his considerat ion, post less than the", "Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt\n2 Class A Airport is the one which handles more than 12000 international flights / 10 lakhs passengers per annum. \n3 Class B Airport is the one which handles 6000 to 12000 international flights/5 t o 10 lakhs passengers per annum. \n4 Class C Airport is the one which handles less than 6000 international flights/5 lakhs passenger per annum. Custom s Manual , 2023 \n292 \n sanctioned strength of officers. Gradually, when the business picks up, the full contingent \nof staff may be posted.", "Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt\n3.3 Creation of posts on the basis of Cost Recovery Charges \n \n3.3.1 Creation of cost recovery posts is essential before issuance of necessary notifications by \nthe jurisdictional Commissioners of Customs to operationalize a facility as a customs area. \nThe juri sdictional Principal Commissioner or Commissioner of Customs shall forward the \nproposals for the creation or continuation of posts on cost recovery basis to DGHRD (and \nnot to the Board directly).", "Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt\n\n \n3.3.2 Initially, the validity of posts on cost recovery basis i s one year. The jurisdictional Principal \nCommissioner or Commissioner of Customs shall send the proposals to DGHRD for \ncontinuation of the posts created on cost recovery basis at least two months before the \nexpiry of the validity, so that the Department of Expenditure gets sufficient time for \nconsidering the proposals; as the Department of Expenditure takes adverse note of delay in \nseeking permission in cases where such proposals are sent after the expiry of the validity \nof the posts created.", "Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt\n3.3.3 The proposals for creation/continuation of posts shall be in terms of the Department of \nExpenditure\u2019s stipulations from time to time in this regard 4F5.They shall contain all the relevant \ninformation as per Appendix -I. DGHRD shall process these proposals w ithout delay and \nconvey the decision thereon to the field formations concerned with a copy marked to the \nBoard. \n \n3.4 Payment of Cost Recovery Charges 5F6", "Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt\n3.4 Payment of Cost Recovery Charges 5F6 \n \n3.4.1 The Cost Recovery Charges shall be payable by facilities at the uniform rate of 1.85 times \nof the monthly average cost 6F7 of the post plus other allowances (such as Dearness \nAllowance, House Rent Allowance, etc.) For this purpose, the following factors may also be \nkept 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\ni. additional dearness allowance as and when sanctioned by the government should be \nconsidered, and arrears shall be recovered; and \nii. if the relevant staff is in possession of government accommodation and do not draw \nhouse rent allowance. Even then, the notional h ouse rent allowance as admissible to \nthem 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\n3.4.2 The Cost Recovery Charges would be payable in respect of officers actually deployed at the \nfacility. Where the officers are posted in excess of norms, Cost Re covery Charges for such \nexcess number of officers shall be payable. However, this situation shall not ordinarily arise. \nIf a particular officer is given charge of more than one facility, the Cost Recovery Charges \nshall be apportioned amongst the facilities concerned.", "Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt\n3.4.3 Cost Recovery Charges shall be payable from the first day of the month in which the facility \ncommences 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\n\n \n3.4.5 If the facility fails to deposit the Cost Recovery Charges in advance, for any particular \nquarter, and in case such charges remain unpaid either wholly or partly, the deployment of \nstaff at the facility should not be abruptly put on hold. The Principal Com missioner or \nCommissioner of Customs concerned may consider the facility operator\u2019s financial \ncontingencies and on case to case basis may allow a certain period of delay (not more than \nthree months at a time and not on more than two occasions) in payment w ith interest. The \ninterest 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\n\n \n5 O.M. No. 7(1)/E.Coord.I./2017 dated 12.4.2017 \n6 Board\u2019s F.No. A -11018/9/91 -Ad.IV dated 1.4.1991 \n7 The averag e cost shall be calculated based on the pay matrix for the particular post. Custom s Manual , 2023 \n293 \n Customs Act, 1962. A public display in this regard shall be made so that the trade can clear \nthe containers that have already entered the facility . And for non -payment of advance, the \nentry of containers would be restricted till pending dues with interest are paid so that the \nfacility 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\n3.5 Eligibility for Exemption from Cost Recovery C harges", "Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt\n3.5.1 The cost recovery posts should have the Department of Expenditure's specific permission \nfor 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\n3.5.2 The facilities are eligible to apply for exemp tion from payment of Cost Recovery Charges \nupon fulfilling the performance criteria as given in the table below. The facilities shall claim \nexemption if they meet both the criteria (Criterion -I and Criterion -II) in preceding two financial \nyears or any one of the criteria (Criterion -I or Criterion -II) in preceding four financial years , \nwhich are discussed in Table 28.3.", "Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt\nTable 28.3: Eligibility c riterion for various facilities to apply for exemption from \npayment of Cost Recovery Charges", "Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt\n\n \nFacility Criterion - I \n(Volume/Value of \nCargo/flights handled \nin a year) Criterion - II \n(Number of \nDocuments/Passengers \nhandled in a year) \nSea Port 6 lakh metric tons 3000 Documents \nAir Cargo Complex 12,000 metric tons 35,000 Documents \nCourier Terminal 1.5 lakh packages 20,000 Documents \nDiamond Plaza Rs. 15,000 Cr 12,000 Documents \nICD (both export & \nimport) 7200 TEUs 7200 Documents \nICD (only export) 3600 3600 Documents \nCFS 1200 TEUs 1200 Documents \nAirport 3500 flights 3 lakhs Passengers", "Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt\n3.5.2.1 The exemption from the Cost Recovery Charges shall be available only to common \nuse facilities and not to any facility used exclusively by a private entity, even if they \nmeet any of these benchmarks.", "Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt\n\n \n3.5.2.2 As mentioned earlier, the cost recovery posts that were san ctioned or diverted from \nthe regular cadre strength to the various Customs facilities before 18.12.2013 (date \nof issuance of Cadre Restructuring Notification) were subsumed in the regular cadre \nstrength of CBIC at that time 7F8. Accordingly, the Chief Comm issioners were \nauthorized to grant exemption from payment of Cost Recovery Charges for the \neligible facilities 8F9. \n \n3.5.2.3 In respect of all the cases for which exemption from cost recovery charges have not \nyet been granted though applications for the same are received, and all other cases \nfor which applications would be received hereinafter, the exemption from the \npayment 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\n\n \n8 G R \u2019 u .N . 8/B/28/ R (E )/ RB/2014 . 03.11.2015 \n9 B \u2019 . N . 450/41/2010 u . ( ).", "8/B/28/ R (E )/ RB/2014 . 03.11.2015 \n9 B \u2019 . N . 450/41/2010 u . ( ). 28.10.2015 \n Custom s Manual , 2023 \n294 \n a. the facility should have achieved the benchmark performance as prescribed in \npara 8.2; \nb. the application for the exemption from Cost Recovery Charges is complete in all \nrespects (in case any deficiency is noticed, the Commissionerate shall issue a \ndeficiency memo for the applicant to complete the application); \nc. the exemption will be effective from the beginning of the fourth month from the \ndate of issuance of this Circular or the date of receipt of the complete application, \nwhichever is later; \nd. the facility shall not have any other dues to be paid under the Customs Act, 1962; \ne. no investigation under the Customs Act, 1962, shall be pending against the \nfacility; \nf. the payment of Cost Recovery Charges would be up -to-date; \ng. the exemption shall be prospective from the fourth month onwards; and \nh. conditions specified at para 9.1. below.", "3.5.2.4 DGHRD shall complete the regularization process and obtain the approval of the \ncompetent authority within a period of three months in order to enable the exemption \nto 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\n\n \n3.6 Withdrawa l of exemption granted \n 3.6.1. Facilities shall continue to meet the Criterion -I or the Criterion -II or both, as the case \nmay be, in the years subsequent to grant of exemption. If any facility fails to do so, a \ngrace period of one year will be given wit hin which it should meet the same. The \nexemption will be withdrawn if a facility does not meet the criteria even after the lapse \nof one -year grace period. 28.3.6.2. The jurisdictional Principal Commissioner or \nCommissioner of Customs shall therefore, moni tor the performance of the facilities \nunder their charge and take immediate measures, including recourse to para 7.1 to 7.4 \nabove, in cases warranting withdrawal of exemption from Cost Recovery Charges. \n3.7 Procedure for claiming/grant of exemption \n \n3.7.1 The eligible facility may apply for exemption from Cost Recovery Charges to the \njurisdictional Principal Commissioner or Commissioner of Customs.", "3.7 Procedure for claiming/grant of exemption \n \n3.7.1 The eligible facility may apply for exemption from Cost Recovery Charges to the \njurisdictional Principal Commissioner or Commissioner of Customs. \n3.7.2 The jurisdictional Principal Commissioner or Commissioner of Customs shall forward the \npropos al for regularization of posts to DGHRD through the respective Principal Chief \nCommissioner or Chief Commissioner of Customs within 15 days. The proposal shall be \nsent 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\n3.7.3 DGHRD will process such proposal in a time -bound manner so that the regularization of the \npost is in place within three months of application for exemption from payment of cost \nrecovery charges. \n \n3.8 De-notification and Cost Recovery Charges", "Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt\n3.8 De-notification and Cost Recovery Charges \n \n3.8.1. If t he facility is required to be de -notified for any reason, the Cost Recovery Charges should \nbe payable until the date of such de -notification. DGHRD may take necessary steps during \nthis 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\n\n \n3.8.2. If a fa cility is de -notified in the middle of a quarter for which the Cost Recovery Charges are \ndeposited in advance, the actual Cost Recovery Charges until the de -notification date shall \nbe calculated on pro -rata basis, and excess deposit if any, shall be refund ed to the entity. It \nmay be noted that such refund shall not be treated as the refund of duty under Section 27 \nof the Customs Act, 1962. Instead, General Financial Rules (GFRs) shall be applied in such \ncases.", "It \nmay be noted that such refund shall not be treated as the refund of duty under Section 27 \nof the Customs Act, 1962. Instead, General Financial Rules (GFRs) shall be applied in such \ncases. Custom s Manual , 2023 \n295 \n [Refer Board\u2019s Circular 02/2021 -Customs dated 19.01.2021] \n \nRefer Board\u2019s Circular 02/2021 -Customs dated 19.01.2021 for Appendix -I Proposal for \ncreation/continuation of posts on Cost Recovery basis \nRefer Boards Circular 02/2021 -Customs dated 19.01.2021 for Appendix -II Proposal for grant of \nexemption from Cost Recovery Charges", "Chapter 1 - Overview of Customs Functions - Para 21 - _14. Citizen Charter_.txt\n13.1 Customs is charged with coordination wit h Postal authorities for giving Customs clearances after \nappropriate checks on selective basis of various goods coming as post parcels, etc. Customs also \nensure that these postal mail/packets/parcels enter into the country in accordance with the \nprovisions of the Customs Act, 1962. Unless the goods brought by post are within the value limits \nprescribed for free gift or free samples these have to be assessed to duties by Customs and the \nsame indicated to Postal authorities. The duties are collected before th e Postal authorities deliver \nthe goods to addressees. \n13.2 Imports/exports through couriers are governed by the Courier Imports and Exports (Clearance) \nRegulations, 1998 and the Courier Imports and Exports (Electronic Declaration and Processing) \nRegulations, 2010. These Regulations facilitate such goods in terms o f quick Customs clearance, \nafter discharge of duties, if any, for delivery to the consignees.", "These Regulations facilitate such goods in terms o f quick Customs clearance, \nafter discharge of duties, if any, for delivery to the consignees. At few places dedicated Courier \nterminals manned by Customs officers (akin to Air Cargo Complexes) are established to handle \ncourier cargo.", "Chapter 15 - Detention and Release_Storage of Imported_Export - Para 1 - _1. Introduction_.txt\nDetention and Release/Storage of Imported/Export \nGoods", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 18 - _21. Examination norms_.txt\n20.1 After the receipt of the goods in the customs area, the exporter/ customs broker may contact the \nCustoms Officer designated for the purpose, and present the check list with the endorsement of \ncustodian and other declarations along with all original documents such as, Invoice and Packing \nlist, ARE -1, etc. The Customs Officer may verify the packages of the goods actually received and \nenter the same into the system and thereafter mark the Electronic S hipping Bill, handing over all \noriginal documents to the Dock Appraiser who assigns a Customs Officer to carry out examination \nof goods, if required under the Risk management System and indicate the officers' name and the \npackages 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\n17.1 For clearance of export goods, the exporter has to obtain an Importer - Export Code (IEC) number \nfrom the DGFT prior to filing of Shipping Bill. Under the EDI System, IEC number is received online \nby the Customs System from th e DGFT. The exporter is also required to register authorized foreign \nexchange dealer code (through which export proceeds are expected to be realized) and open a \ncurrent account in the designated bank for credit of Drawback incentive, if any. \n17.2 All the expo rters intending to export under the export promotion scheme need to get their licenses \netc. registered at the Customs Station. For such registration, original documents are required. \n17.3 eSANCHIT has been extended to all ICES locations on PAN India basis for all types of exports \nunder ICES. \n[Refer Circular No. 29/2018 - Customs dated 30.08.2018, \nCircular 43/2018 - Customs dated 08.11. 2018]", "Chapter 24 - Special Economic Zones - Para 16 - _17. Drawback on supplies made to SEZs_.txt\n16.1 As per Rule 74 of the SEZ rules, the Unit may opt out of Special Economic Zone with the approval \nof the Development Commissioner and such exit shall be subject to payment of applicable duties \nand taxes on the imported or indigenous capital goods, raw materials, components, consumables, \nspares and finished goods in stock and if the unit has not achieved positive Net Foreign Exchange, \nthe exit sha ll be subject to penalty that may be imposed under the Foreign Trade (Development \nand Regulation) Act, 1992. The unit opting out of SEZ shall execute a legal undertaking in Form \nL. \n16.2 In the event of a gems and jewellery unit ceasing its operation, gold and other precious metals, \nalloys, gem and other materials available for manufacture of jewellery is required to be handed \nover to an agency nominated by the Central Government at a price to be determined by that \nagency.", "16.2 In the event of a gems and jewellery unit ceasing its operation, gold and other precious metals, \nalloys, gem and other materials available for manufacture of jewellery is required to be handed \nover to an agency nominated by the Central Government at a price to be determined by that \nagency. \n16.3 Development Commissioner can permit a Unit, as one time option to exit from Special Economic \nZone on payment of duty on capital goods under the prevailing Export Promotion Capital Goods Custom s Manual , 2023 \n236 \n Scheme under the Foreign Trade Policy subject to the Unit satisfying t he eligibility criteria under \nthat Scheme.", "Chapter 26 - International Passenger Facilitation - Para 16 - _19. Setting up of Help Desk_.txt\n17.1 The Customs Baggage Declaration Regulations, 2013 which is notified to be effective from 1 -3- \n2014 prescribes a Baggage Declaration Form that will be required to be filled up by all incoming \npassengers. This new Form has been necessitated on account of the BOI/ MHA deciding to \ndispense with the common Immigration/Customs declaration form. \n[Refer Notifications No. 90/2013 -Cus(N.T.), dated 29 -8-2013,No.133/2013 -Cus(N.T.), dated \n30-12-2013, No. 30/2016 - Customs (N.T.), dated the 01.03.2016, No. 31/2016Custo ms dated \n01-03-2016, No. 43/2016 - Customs dated 31.03.2016 and Circular No. 5/2014 - Cus., dated \n27-2-2014 ] \n18. Application of Baggage Rules to members of the crew.", "43/2016 - Customs dated 31.03.2016 and Circular No. 5/2014 - Cus., dated \n27-2-2014 ] \n18. Application of Baggage Rules to members of the crew. \n1) These rules shall also apply to the members of the crew engaged in a foreign going \nconveya nce for importation of their baggage at the time of final pay off on termination of their \nengagement. \n2) Notwithstanding anything contained in sub -rule (1), a member of crew of a vessel or an \naircraft other than those referred to in sub -rule(1), shall be allowed to bring articles like \nchocolates, cheese, cosmetics and other petty gift items for their personal or family use \nwhich shall not exceed the value of one thousand and five hundred rupees.", "Chapter 23 - Export Promotion Schemes - Para 5 - _5. EPCG S cheme_.txt\n4.1 DFIA issued under the FTP 2009 -14 are similar to AA in many aspects including requirement of \nmonitoring. However, DFIA has a minimum value addition requirement of 20% and once export \nobligation is completed, transferability of the authorization and / or ma terial imported against it is \npermitted. The DFIA is issued only where SION are notified. After the annual supplement 2013 to \nthe FTP 2009 -14, the exemption from antidumping duty and safeguard duty is not available when \nmaterials are imported against a DFI A made transferable. In case imported materials are \ntransferred, the importer is to pay an amount equal to the anti -dumping and safeguard duty leviable \non the material, with interest. These aspects apply subject to specified conditions.", "Chapter 23 - Export Promotion Schemes - Para 5 - _5. EPCG S cheme_.txt\n\n \n4.2 Under the FTP 2015 -20, only post -export transferable DFIA with exemption from only Basic \nCustoms duty is issued by RA. Such DFIA is not available for Gems and Jewellery sector or where \nSION prescribes actual user condition (for example, fuel). The admissibility of brand rate of duty \ndrawback is as per para 4.26 of the FTP. For transferrable DFIA, prior to registration it is to be \nverified that the details of the exports given along with the DFIA match the record of exports and \nis 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\n[Refer Circular No. 12/2016) [Refer Circulars No.11/2009 -Cus., dated 25 -2-2009 and \nNo.6/2011 -Cus dated 18 -1-2011 and Notification No.98/2009 -Cus dated 11 -09-2009 \nand No.19/2015 -Customs dated 1 -4-2015]", "Chapter 9 - Warehousing - Para 6 - _6. Cancellation of Licence_.txt\n5.1 As per Section 58A of the Customs Act, 1962 the Principal Commissioner of Customs or \nCommissioner of Customs may, subject to such conditions as may be prescribed, licence a special \nwarehouse wherein dutiable goods may be deposited and such warehouse shall be caused to be \nlocked by the proper officer and no person shall enter the warehouse or remove any goods \ntherefrom without the permission of the proper officer. \n5.2 The Board may, by notification in the Official Gazette, specify the class of goods which shall be \ndeposited in the special warehouse licensed under sub -section (1) of Section 58A of Customs Act \n1962.] \n [Refer Notification No. 72 /2016 - Customs (N.T.) dated 14th May 2016] \n5.3 The class of goods specified under sub -section (2) of section 58 A has been notified by Board vide \nNotification No. 66/2016 -Customs (NT) dated 14.05.2020 (amended vide Notification No.", "66/2016 -Customs (NT) dated 14.05.2020 (amended vide Notification No. 61/2020 -\nCustoms (N.T) dated 27.07.2020)", "Chapter 10 - Transhipment of Cargo - Para 9 - _11. Procedure for movement of goods under TIR Carnets _.txt\n10.1 Movement of export cargo from ICDs/CFSs to Nepal and Bangladesh through Land Customs \nStations is as per the following procedure: \n(i) The exporters are required to bring thei r goods meant for export to ICD/CFS, and to file a \nShipping Bill on EDI . The Shipping Bill shall be assessed as per EDI/RMS procedures. Three \ncopies of Shipping Bill shall be printed (including one transference copy) The original of the \nShipping Bill shall be retained by the ICD which one copy (transference copy) shall be \ncarried with the cargo by the driver in a sealed envelope to the LCS of exit. The triplicate \ncopy shall be retained by the exporter. The goods to be exported shall be stuffed in a closed \nbody truck or container, as is convenient to the exporter, and sealed with ECTS seal. The \nECTS seal number shall be recorded in all copies of the Shipping bill.", "The triplicate \ncopy shall be retained by the exporter. The goods to be exported shall be stuffed in a closed \nbody truck or container, as is convenient to the exporter, and sealed with ECTS seal. The \nECTS seal number shall be recorded in all copies of the Shipping bill. The Custodian shall \nbe responsible for obtaining the ECTS seals from the Management Service Prov ider (MSP) \nmanaging 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\n\n \n(ii) At the LCS, the transference copy of the Shipping Bill shall be submitted by the driver to the \nproper officer of Customs. The Customs officer shall verify the trip report through the ECTS \nweb application and where no alert of any unauthorized esealing is f ound, he shall record \nthe same in the transference copy of the Shipping Bill and put his name, signature, date and \nretain the same in the LCS for record. The officer shall remove the ECTS e -seal and allow \nthe movement of the container/ closed body truck as the case may be, across the border for Custom s Manual , 2023 \n115 \n export. Simultaneously, the originating ICD/ CFS shall view the same trip report on the ECTS \nweb application and where no alert of any unauthorized unsealing is found, he shall take a \nprint of the same and attach it with the original Shipping Bill along with his name, signature \nand date.", "Chapter 10 - Transhipment of Cargo - Para 9 - _11. Procedure for movement of goods under TIR Carnets _.txt\n\n \n(iii) In case the trip report indicates any unauthorized un -sealing, the matter shall be brought to \nthe notice of the Deputy/ Assistant Commissioner of Customs and such container/truck s hall \nbe subjected to 100% examination. If any deviation from the Shipping Bill or invoice is \ndetected during examination, adjudication proceedings may be initiated. The Assistant/ \ndeputy Commissioner of Customs at the originating ICDs/CFSs may take appropr iate action \nunder the Customs Act including raising a demand on the Custodian, equal to the export \nduty, Drawback, and/or any other export incentives, in respect of the export goods, in \naddition to any other action that is required to be taken against the exporter. The matter \nshall 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\n[Refer Circulars no 52/2017 -Customs dated 17.09.2018 and \n32/2018 -Customs dated 17.09.2018]", "Chapter 1 - Overview of Customs Functions - Para 13 - _4. Control and regulatory provisions_.txt\nBoard has set up a Customs Clearance Facilitation Committee (CCFC) at every \nmajor Customs seaport, airport, Customs Preventive Commissionerates (Land Customs \nStations) and Commissionerates having jurisdiction over Inland Container Depot, which is \nchaired by the Principal Commissioner of Customs/Commissioner of Customs concerned.", "Its membership includes the senior -most functionary of the \ndepartments/agencies/stakeholder at the particular seaport/airport namely, (i) Food Safety \nStandards Authority of India/P ort Health Officer (PHO), (ii) Plant Quarantine Authorities, (iii) \nAnimal Quarantine Authorities, (iv) Drug Controller of India (CDSO), (v) Textile Committee, \n(vi) Port Trust / Airport Authority of India / Land Ports Authority of India (for CCFC in \nLCSs),( vii) Custodians, (viii) Forest and Wild Life Authorities, (ix) Railways/CONCOR, (x) \nBorder Security Agencies (for CCFC in LCSs), (xi) Pollution Control Board and (xii) any \nother Department / Agency / stakeholder to be co -opted on need basis. The CCFC is \nrequired 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\n(i) Ensuring and monitoring expeditious clearance of imported and export goods in \naccordance with the timeline specified by the parent ministry/Department concerned; \n \n(ii) Identifying and resolving bottlenecks, if any, in the clearance procedure of imported \nand e xport goods; \n \n(iii) Initiating Time Release Studies for improvement in the clearance time of imported and \nexport goods;", "Chapter 1 - Overview of Customs Functions - Para 13 - _4. Control and regulatory provisions_.txt\n(iii) Initiating Time Release Studies for improvement in the clearance time of imported and \nexport goods; \n \n(iv) Having internal consultations to speed up the clearance process of imported and \nexport goods and recommending best practices thereto for consideration of CBIC / \nDepartments / Agencies concerned; and \n \n(v) Resolving grievances of members of the trade and industry in regard to clearance \nprocess of imported and export goods.", "Chapter 1 - Overview of Customs Functions - Para 13 - _4. Control and regulatory provisions_.txt\n(v) Resolving grievances of members of the trade and industry in regard to clearance \nprocess of imported and export goods. \n \n[Refer Circular No. 13/2015 Customs, dated 13 -4-2015; Circular No. 44/2016 -Cus dated \n 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\n13.1 There are numerous occasions when passenger baggage gets lost or mishandled by the Airlines. \nIn all such cases the passenger is required to obtain a certificate to that ef fect from the airlines \nand get it countersigned by Customs indicating specifically the unutilized portion of the free \nallowance. This would enable the passenger to avail the unutilised portion of the duty free \nallowance 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\n9.1 Movement of export cargo after its clearance at the originating port is allowed by rail to another \nport for export therefrom. The procedure for such movement and the documentation will be similar \nto that being followed for movement of export cargo from the ICDs/CFSs to gateway ports. Thus, \nall the documentation relating to Customs clearance of export goods and examination etc. will take \nplace at the originating port. After clearance, cargo will be stuffed and sealed in containers in the \npresence of Customs. The drawback and other import incentives are to be paid/credited at the \noriginating port.", "Chapter 10 - Transhipment of Cargo - Para 8 - _10. Export of cargo in containers _ closed bodied trucks from ICDs_CFSs through LCSs_.txt\n[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\nSection 65 of the Customs Act, 1962 provides for manufacture as well as carrying out other \noperations 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\n\n \n21.1 Manufacture and Other Operations in Private Warehouse (section 58 warehouse) Under section \n65, the Board has prescribed \u201cManufacture and Other Operation s in Warehouse(no.2) \nRegulations, 2019\u201d amended vide \u201cManufacture and Other Operation s in Warehouse(no.2) \nRegulations, 2020\u201d to carry manufacture and other operations in a private w arehouse (section 58). \nThese regulations provide for eligibility conditions for grant of licence, conditions of the bond to be \nexecuted by the licensee, maintenance of accounts, appointment of warehouse keeper, provision \nfor facilities, equipment and perso nnel, conditions for transport and receipt of goods from custom Custom s Manual , 2023 \n102 \n station, from another warehouse, domestically procured goods, transfer of goods from a \nwarehouse, removal of resultant goods for home consumption and export, maintenance of records \nand conduct of audit etc.", "The form of application to be filed by an applicant before the jurisdictional \nPrincipal Commissioner / Commissioner of Customs, the form of accounts and the bond to be \nexecuted to be maintained by a private warehouse (section 58) operating u nder section 65 is \nprescribed 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\n21.2 If the resultant product manufactured or worked upon in a bonded warehouse is exported, the \nlicensee shall have to file a shipping bill and pay any amounts due. A GST invoice shall also be \nissued for such removal. In such a case, no duty is required to be paid in respect of the imported \ngoods 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\n\n \n21.3 If the resultant product whether emerging out of manufacturing or other operations in the \nwarehouse) is cleared for domestic consumption, such a transaction squarely falls within the ambit \nof \"supply\" under Section 7 of the Central Goods and Services Act, hereinafter referred to as the \n\"CGST Act\" . It would therefore be taxable in terms of Goods and Service Tax Act,2017 section 9 \nof the CGST Act, 2017 or section 5 of the Integrated Goods and Services Tax Act, 2017 depending \nupon the supply being intra -state or inter -state. The resultant product wil l thus be supplied from \nthe warehouse under the cover of GST invoice on the payment of appropriate GST and \ncompensation cess, if any.", "The resultant product wil l thus be supplied from \nthe warehouse under the cover of GST invoice on the payment of appropriate GST and \ncompensation cess, if any. As regards import duties payable on the imported goods contained in \nso much of the resultant products are concerned, same shall be paid at the time of supply of the \nresultant product from the warehouse for which the licensee shall have to file an ex -bond Bill of \nentry and such transactions shall be duly reflected in the accounts prescribed under Annexure B \nof 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\n\n \n21.4 It may be noted that units operating under section 65 read with section 58 of the Customs Act, are \nentitled to import capital goods, machinery, inputs etc. by following the provisions under Ch IX. In \nso far as domestic proc urement is concerned, applicable rates of taxes shall be payable and \nexemptions, if any, can also be availed. By virtue of simply being a unit operating under section \n65, they shall not be entitled to procure goods domestically, without payment of taxes. T he records \nin respect of such domestically procured goods shall be indicated in the form for accounts as \nprescribed.", "Chapter 9 - Warehousing - Para 21 - _22. Manufacture and Other Operations in Special Warehouse _section 58A warehouse_ _.txt\n\n \n21.5 Since the warehouse operating under section 65 also functions as a warehouse licensed under \nsection 58, the licensees can import goods a nd clear them as such, for home consumption under \nsection 68 on payment of import duties, along with interest as per subsection (2) of section 61 of \nthe Act or clear them as such for export under section 69 of the Act. The li censees shall also be \nrequired to submit monthly returns in \u201c Form B\u201d as prescribed under Circular No. 25/2016 -Cus \ndated 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\n\n \n21.6 Given the continuous nature of operations in warehouses under section 65, and the potential need \nto clear resultant goods expeditiously, the requirement to obtain prior permission of the proper \nofficer for each clearance could pose a challenge to making cl earances on time to meet delivery \nschedules. Therefore to facilitate such timely clearances and for convenience of the trade, \nrecourse has been taken to the powers vested under Section 143 AA, and it has been provided \nunder regulation 13, 14 and 15 of MOOW R 2019 that while a licensee shall file the due \ndocumentation (such as the Form for transfer of goods from a warehouse, bill of entry and shipping \nbill, respectively) and pay the duties due, prior permission of the proper officer is not an essential \ncondit ion for removal of the warehoused goods (as part of the resultant goods).", "The licensees who \nwish to avail self -sealing facility for exports can avail the facility made available under circular \n26/2017 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\n\n \n21.7 Goods (only inputs) can be removed from a Section 65 unit for jobwork and received after jobwork. \nCapital goods can be sent outside the Section 65 unit for repair , with the permission of the bond \nofficer. The form for maintaining the account of jobwork by a Section 65 unit is prescribed in Annex \nB of Circular No. 34/2019 -Customs dated 01.10.2019. Further, Section 65 unit, being a GST \nregistered unit, can perform job work operations and should maintain due accounting of such job \nwork as per the provisions of GST law. Custom s Manual , 2023 \n103 \n [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\n3.1 Letter Mail Articles are generally cleared by the Customs at the time of their presentation by \nelimination through scanning unless they appear to contain contraband or dutiable articles. In such \ncases, the Letter Mail is subjected to further examination at the Foreign Post Offices or sub -\nForeign Post Offices, as the case may be.", "Chapter 16 - Import and Export through Courier - Para 1 - _1. Introduction_.txt\nImport and Export through Courier", "Chapter 10 - Transhipment of Cargo - Para 14 - _16. Movement of imported goods from a port direct to CFS of another Customs station_.txt\n15.1 The movement o f domestic courier bags on domestic sector of international flights of all the airlines \nis permitted subject to following conditions: \n(i) The courier company must be registered with Customs. \n \n(ii) The packages/bags of domestic courier should be clearly and iden tifiably differentiated from \nthe International Courier bags/packets by printing in bold \u201cDOMESTIC COURIER\u201d.", "Chapter 10 - Transhipment of Cargo - Para 14 - _16. Movement of imported goods from a port direct to CFS of another Customs station_.txt\n(ii) The packages/bags of domestic courier should be clearly and iden tifiably differentiated from \nthe International Courier bags/packets by printing in bold \u201cDOMESTIC COURIER\u201d. \n \n(iii) The domestic courier bags should be kept in separate pallets and should be stored in the \nseparately 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\n(iii) The domestic courier bags should be kept in separate pallets and should be stored in the \nseparately marked domestic bins/containers on the aircraft. \n \n(iv) At the place of embarkation , the domestic courier company will submit \"goods declaration\", \nindicating th e number of bags, number of packages in bags, content of packages, to the on -\nboard 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\n(v) At the place of disembarkation/ arrival, the cargo manifest will be filed by per son incharge \nof the aircraft or on -board courier, as the case may be, with the proper officer of Customs. \nIn case, on board courier is not accompanying the courier consignment, the responsibility \nto file the cargo manifest with the proper officer of Custom s will vest with the person in \ncharge 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\n(vi) The copy of the declaration submitted to escort officer of Customs will be handed over by \nthe Escort Officer to the Customs Officer at the disembarking airport, for carrying out the \nchecks and verifications, if so required. \n \n(vii) If the courier consignment is accompanied by \"on road courier\"; they will not be allowed to \ncarry any courier bags on board the aircraft as hand baggage.", "Chapter 30 - Offences and Penal Provisions - Para 3 - _3. Confiscation of seized goods_.txt\n2.1 In terms of Section 110 of the Customs Act, 1962 an officer of Customs can seize any goods, if he \nhas reason to believe that the goods are liable to confiscation under the said Act. If it is not \npracticable to seize any such goods, the proper officer may serve on the owner of the goods an \norder that he shall not remove, part with, or otherwise deal with the goods except wit h the previous \npermission of such officer. The proper officer may also seize any documents or things which, in his \nopinion, will be useful for, or relevant to, any proceeding under the said Act. The person from whose \ncustody any documents are seized shall be entitled to make copies thereof or take extracts there \nfrom in the presence of an officer of customs.", "Chapter 30 - Offences and Penal Provisions - Para 3 - _3. Confiscation of seized goods_.txt\n\n \n2.2 The person from whom the goods are seized is issued Show Cause Notice, usually within 6 months, \notherwise the goods shall be returned to the person from whose possession they were seized. \nHowever, Principal Commissioner of Customs or Commissioner of Custom s may, for reasons to \nbe recorded in writing, extend the time period to further period, for issue of Show Cause Notice, for \na period not exceeding 6 months and inform the person from whom such goods were seized before \nthe expiry of the period so specified. Further, where any order for provisional release of the seized \ngoods has been passed under section 110A, the specified period of six months shall not apply. \nFurther, Section 110 of Customs Act, also provides for the proper officer may seize any documents \nor things which, in his opinion, will be useful for, or relevant to, any proceeding under this Act. \nHowever, the person from whose custody any documents are seized shall be entitled to make \ncopies 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\n\n \n2.3 In case the seized goods are perishable or hazardous in nature or prone to depreciate in value \nover time or for reasons of constraints in space, or for any other relevant consideration, the Central \nGovernment can specify the goods or c lass of goods by notification of such goods which shall as \nsoon as be after seizure be disposed by the proper officer before the conclusion of the proceedings \nin 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\n8.1 The period of utilization of goods, including capital goods, procured/ imported by the EOU shall \nbe co -terminus with the validity of LoP (Letter of Permission) \n[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\n1.1 With the development of a number of ICDs/CFSs in the hinterland, importers and exporters have \nthe option to either get their import/export consignments cleared at the gateway ports or any \nnearby ICD/CFS. The export goods cleared by Customs at an ICD/CFS ar e sent in sealed \ncontainers to gateway port where these containers are normally allowed to be exported without \nfurther examination of the goods. Similarly, imported cargo meant for any ICD/CFS is allowed to \nbe transshipped in sealed containers from the gat eway ports to such ICDs/CFSs and all Customs \nformalities 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\n\n \n1.2 Export containers sealed at the ICD/CFS were earlier not allowed to be re -opened for \nconsolidation at the gateway port , which led to shifting this activity to international hub ports e.g. \nDubai, Singapore and Colombo. Similarly, import containers with LCL cargoes used to be brought \nto hub ports, where shipping lines used to consolidate the cargo and stuff in containers de stination \nwise. There was thus a demand from exporters, importers, shipping lines, agents and \nconsolidators to allow the re -working of containers at the gateway ports to avoid the extra \nexpenditure 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\n\n \n1.3 The facility of re -working containers is now allowed at the gateway ports. Shipping lines can take \ncontainers stuffed with LCL export cargo, irrespective of destination, from ICD/CFS to a gateway \nport, where these can be opened and re -worked with cargo rec eived from different ICDs/CFSs \nand stuffed in containers, destination -wise. Similarly, LCL import cargo brought at any gateway \nport can be re -worked and consolidated in containers ICD -wise. With this facility, the exporters get \nbenefited by saving in freig ht charges, reduction in transit time, better handling and safer delivery \nof cargo as the activity takes place under the supervision of Indian agencies. The facility also \nreduces freight charges for imported LCL cargo as it helps in optimum utilization of container \ncapacity. It also helps in attracting business for Indian ports and developing them as transshipment \nhubs.", "Chapter 13 - Procedure for Less Charge Demand - Para 3 - _3. Provisions for voluntary compliance_.txt\n2.1 Section 28 of the Customs Act, 1962 provides for recovery of any duty which has not been levied \nor has been short levied or erroneously refunded or if any interest payable has not been paid, part \npaid or er roneously refunded provided a notice demanding such duties/interests is issued within \nthe time limit specified in that Section.", "Chapter 13 - Procedure for Less Charge Demand - Para 3 - _3. Provisions for voluntary compliance_.txt\n2.2 Where the short levy is by reason of collusion or any wilful misstatements or suppression of facts \nby the importer the period for issuing the demand notice is five years from the relevant date \nspecified in Sub -section (4) of Section 28. \n \n2.3 Other notices ar e to be issued within two years from the relevant date, as provided under Section \n28(1).", "Chapter 13 - Procedure for Less Charge Demand - Para 3 - _3. Provisions for voluntary compliance_.txt\n2.3 Other notices ar e to be issued within two years from the relevant date, as provided under Section \n28(1). \n \n2.4 In terms of the provisions of Section 28(8), the proper officer shall, after allowing the concerned \nperson an opportunity of being heard and considering the represe ntation, made by such person, \ndetermine the amount of duty or interest from such person limited to the amount specified in the \nnotice.", "Chapter 13 - Procedure for Less Charge Demand - Para 3 - _3. Provisions for voluntary compliance_.txt\n2.5 In terms of the provisions of Section 28(9), such determination of duty or interest under section \n28(8) is to be completed within a period of six months and one year from the date of the notice in \nrespect 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\n2.6 However, any officer senior in the rank to the proper officer may, having regard to the \ncircum stances which prevented the proper officer from determination of the amount of duty or \ninterest within such time period prescribed under section 28(8) , extend the period specified for a \nfurther period of six months and one year in respect of cases falling under section 28(1) and \nsection 28(4) respectively.", "Chapter 13 - Procedure for Less Charge Demand - Para 3 - _3. Provisions for voluntary compliance_.txt\n2.7 Further in terms of the provisions of Section 28BB any inquiry or investigation under this Act, \nculminating in the issuance of a notice under sub -section (1) or sub -section (4) of section 28 shall \nbe completed by issuing such notice, within a period of two years from the date of initiation of \naudit, 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\n2.8 In terms of the provisions of Section 110AA, where in pursuance of any proceedings, in \naccordance 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\n\n \n(a) any duty has been short -levied, not levied, short -paid or not paid in a case where \nassessment has already been made; \n(b) any duty has been erroneously refunded; \n(c) any drawback has been erroneously allowed; or \n(d) any interest has been short -levied, not levied, short -paid or not paid , or erroneously \nrefunded, Custom s Manual , 2023 \n140 \n then such officer of customs shall, after causing inquiry, investigation, or as the case may be, audit, \ntransfer the relevant documents, along with a report in writing --, \n(i) to the proper officer having jurisdiction, as assigned under section 5 in respect of \nassessment of such duty, or to the officer who allowed such refund or drawback; or \n(ii) in case of multiple jurisdictions, to an officer of customs to whom such matter is assi gned by \nthe Board, in exercise of the powers conferred under section 5, \nand thereupon, power exercisable under Section 28,", "or to the officer who allowed such refund or drawback; or \n(ii) in case of multiple jurisdictions, to an officer of customs to whom such matter is assi gned by \nthe Board, in exercise of the powers conferred under section 5, \nand thereupon, power exercisable under Section 28, 28AAA or Chapter X, shall be exercised by \nsuch proper officer or by an officer to whom the proper officer is subordinate in accordanc e with \nsub-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\n8.1 The export cargo, after its clearance at a port/ICD/CFS, may be carried in sealed containers to the \ngateway port for export. Broadly, the procedure in this regard is as follows: \n(a) The exporters are required to bring their goods meant for exports to the Port/ICD/ CFS and \nfile six copies of Shipping Bill with all necessary documents like GR form/SDF, AR4 Form, \nCertificate issued by Export Promotion Councils, etc. In addition to the us ual information \ngiven in the Shipping Bill, the exporter is required to mention the gateway port of export \nalong -with the serial number(s) of the container(s). The Shipping Bill is assessed as usual, \nthe goods examined, samples drawn, and if required, insp ection carried out by other \nagencies to check compliance with provisions of various Allied Acts before export is \npermitted.", "Chapter 10 - Transhipment of Cargo - Para 7 - _9. Movement of export cargo from one port to another by rail_.txt\n\n \n(b) The examination order is given on the duplicate and two transference copies of the Shipping \nBill i.e. on all three copies. After examination of the goods, container is sealed by the \nCustoms with 'one time bottle seal'. The duplicate copy of Shipping Bill is retained at the \nICD/CFS/port and the transference copies forwarded to the gateway port. The E.P. copy of \nShipping Bill is requ ired to be suitably endorsed/stamped by the Customs officer to the effect \nthat the goods are to be transshipped at the gateway port mentioned on the Shipping Bill for \ntheir destination outside India.", "Chapter 10 - Transhipment of Cargo - Para 7 - _9. Movement of export cargo from one port to another by rail_.txt\n\n \n(c) The goods cleared for export at the port/ICD/CFS are allowed to be carried to the gateway \nport subject to the conditions of execution of bond similar to that provided for transshipment \nof import goods under relevant Regulations, and if export goods are manifested for the final \ndestination through the gatewa y port. The FOB value of goods is to be debited from the Custom s Manual , 2023 \n114 \n continuity bond executed by the custodians. The carriers/custodians transporting the goods \nare 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\n(d) The containers are all owed to be carried from a port/ICD/CFS to the gateway port by vessel \nor 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\n(e) The Drawback, if any, is required to be paid to the exporters as soon as the Shipping Bill is \npassed and goods are shipped at the originating port/ICD/CFS subject to the condition that \nthe necessary bond has been executed by the Steamer 80 Agent/carrier to bring back and \nsubmit 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\n(f) At the gateway port, the co ntainers are normally allowed to be exported under Customs \nsupervision after checking the seals. In case seals are intact and documents are in order, \nno further examination of goods is undertaken. The Preventive Officer supervising the export \nof container, endorses the fact of shipment in both the transference copies of the Shipping \nBill. 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\n(g) One copy of transference Shipping Bill along with a copy of EGM is sent back to the \noriginating port/ICD/CFS. \n \n(h) At the or iginating port/ICD/CFS, export manifest and transference copy of Shipping Bill, \nreceived from the gateway port, are co -related with the duplicate copy of the Shipping Bill \nand 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\n9.1 For faster clearance of the goods, Section 46 of the Customs Act, 1962 allows filing of Bill of Entry \nprior to arrival of goods. This Bill of Entry is valid if vessel/aircraft carrying the goods arrives within \n30 days from the date of presentation of Bill of Entry. \n9.2 Often, goods coming by container ships are transferred at intermediate ports (like Colombo) from \nmother vessel to smaller vessels called feeder vessels. At the time of filing of advance Bill of Entry, \nthe importer does not know which vessel wil l finally bring the goods to Indian port. In such cases, \nthe name of mother vessel may be filled in on the basis of the Bill of Lading. On arrival of the Custom s Manual , 2023 \n39 \n feeder vessel, the Bill of Entry may be amended to mention names of both mother vessel and \nfeeder vess el.", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 9 - _10. Bill of Entry for bond_warehousing_.txt\n\n \n9.3 The Bill of Entry is required to be filed before the end of next day following the day (excluding \nholidays) on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station \nat which such goods are to be cleared for home con sumption or warehousing. \n9.4 Wherein the Bill of Entry is not filed within the time specified in Para 8.3 above and the proper \nofficer of customs is satisfied that there is no sufficient cause for such delay, the importer shall be \nliable to pay charges for t he late presentation of Bill of Entry at the rate of rupees five thousand \nper day for initial three days of the default and at the rate of rupees ten thousand per day for each \nday of default thereafter. \n[Refer Notification 26/2017 -Cutoms (N.T.) dated 31. 03.2017] \n9.5 Section 46 of the Customs Act, 1962 has been amended vide the Finance Act, 2021.", "[Refer Notification 26/2017 -Cutoms (N.T.) dated 31. 03.2017] \n9.5 Section 46 of the Customs Act, 1962 has been amended vide the Finance Act, 2021. These \nchanges facilitate pre -arrival processing and assessment of Bills of Entry (BE) by mandating their \nadvance filing thus leading to significant decrease in the C ustoms clearance time. The amended \nSection 46 requires an importer to file a BE before the end of the day (including holidays) preceding \nthe day of arrival of the vessel/aircraft/vehicle carrying the imported goods at a Customs \nport/station at which such g oods are to be cleared for home consumption or warehousing. Board \nhas amended the Bill of Entry (Electronic Integrated Declaration) Regulations, 2018 by issue of \nNotification No.34/2021 -Customs(N.T.), dated 29.03.2021 thereby prescribing different time -limits \nfor filing BE in respect of goods imported by various modes of transport.", "), dated 29.03.2021 thereby prescribing different time -limits \nfor filing BE in respect of goods imported by various modes of transport. It may be noted that, the \nexisting provision that a BE may be presented upto 30 days prior to the expected arrival of the \naircraft or vessel or vehicle carrying the imported good s continues. Thus, with certain exceptions, \nas notified, the BE can now be filed anytime from 30 days prior to the expected arrival of the \naircraft or vessel or vehicle upto the end of day preceding the day of such arrival. \n [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\n5.1 For facilitating Customs clearance, the goods imported by courier are divided into the following \ncategories: \n(a) Documents that include any message, information or data recorded on paper, cards \nor photographs having no commercial value, and which do not attract any duty \nor subject to any prohibition/restriction on their import or export; \n(b) Samples - any bonafide commercia l samples and prototypes of goods \nsupplied free of charge of a value not exceeding Rs.50,000/ - for exports and \nRs.10,000/ - for imports which are not subject to any prohibition or restriction on their \nimport 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 \nrupees 25,000/ - for a consignment in case of exports and Rs.10,000/ - for imports \nwhich are not subj ect to any prohibition or restriction on their import or export and \nwhich do not involve transfer of foreign exchange. \n(d) Low value dutiable or commercial goods - goods having a declared value of upto \nRs.1,00,000/ -;and \n(e) Dutiable or commercial goods - goods having a declared value of more than \nRs.1,00,000/ -. \n5.2 Different Customs declaration forms have been prescribed under the Courier \nRegulations for manual mode and electronic mode. Under th e manual mode, simplified Bills of \nEntry have been specified, as mentioned below, for the clearance of goods.", "Under th e manual mode, simplified Bills of \nEntry have been specified, as mentioned below, for the clearance of goods. The goods \nare assessed to duty on merits like any other imported goods, and exemption, wherever \navailable, is allo wed to such imports when claimed. \na) Courier Bill of Entry -III for documents, \nb) Courier Bill of Entry -IV for samples and free gifts, and \nc) Courier Bill of Entry -V for commercial shipments upto a declared value of Rs. one lakh. Custom s Manual , 2023 \n169 \n 5.3 The courier regulations for the manual mode stipulate that for certain categories of imports, \na 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 \nEPCG schemes; (c) goods imported against the license issued under the Foreign \nTrade (Development and Regulation), Act, 1992; (d) goods imported by a related person defined \nunder the Customs Valuation Rules,1988, (e) goods in respect of which the proper officer \ndirects filing of a Bill of Entry; and (f) goods having a declared value of more than Rs. One \nlakh.", "Chapter 16 - Import and Export through Courier - Para 5 - _6. Procedural formalities for clearance of export goods_.txt\n5.4 Under the cou rier Regulations for the electronic mode the forms prescribed for filing Customs \ndeclarations are : \n(a) Courier Bill of Entry -XI (CBE -XI) for documents in Form B, \n(b) Courier Bill of Entry -XII (CBE -XII) for free gifts and samples in Form C, \n(c) Courier Bill of Entry -XIII (CBE -XIII) for low value dutiable consignments in Form D, and \n(d) Courier Bill of Entry -XIV (CBE -XIV) for other dutiable consignments in Form E for import \nconsignments.", "Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 6 - _9. Drugs and Cosmetics Act_ 1940 and Drugs and Cosmetics Rules_ 1945_.txt\n8.1 As per Chapter 1A of General Notes regar ding Import Policy (ITC (HS) Classification of Export \nand Import Items, Schedule I, all such packaged products, which are subject to provisions of the \nStandards of Weights and Measures (Packaged Commodities) Rules, 1977 when produced/ \npacked/ sold in domes tic market, shall be subject to compliance of all the provisions of the said \nrules, when imported into India. The compliance shall be ensured before the import consignment \nof such commodities is cleared by Customs for home consumption. All pre-packaged commodities, \nimported into India, shall in particular carry the following declarations: \n(a) Name and address of the importer; \n(b) Generic or common name of the commodity packed; Custom s Manual , 2023 \n83 \n (c) Net quantity in terms of standard unit of weights and measures.", "If the net quantity in the \nimported package is given in any other unit, its equivalent in terms of standard units shall \nbe declared by the importer; \n(d) Month and year of packing in which the co mmodity is manufactured or packed or imported; \nand \n(e) Maximum retail sale price at which the commodity in packaged form may be sold to the \nultimate consumer. This price shall include all taxes local or otherwise, freight, transport \ncharges, commission payab le to dealers, and all charges towards advertising, delivery, \npacking, forwarding and the like, as the case may be.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 5 - _8. Acknowledgement of application _.txt\n7.1 An applicant for grant of AEO status should submit the following in the manner as prescribed in the \nCircular No. 33/2016 -Customs dated 22.7.2016 as amended, 26/2018 -Cus., dated 10.08.2018, \n51/2018 -Customs dated 07.12.2018 & Circular No. 54/2020Customs dated 15.12.2020: \n(i) Application for Authorized Economic Operator (AEO) Status \n(ii) Appropriate Safety and Security plan as required and prescribed (wherever applicable). \n(iii) Process map \n(iv) Site plan \n(v) Self-Assessment Form \n(vi) Legal Compliance \n(vii) Management of Appropriate Commercial and Transport Record Compliance \n(viii) Financial Solvency Compliance \n(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 \nProgramme Manager, Dire ctorate of International Customs, 10th Floor, Tower II, Jeevan Bharti \nBuilding, Connaught Place, New Delhi 110001. Custom s Manual , 2023 \n367 \n 7.3 From April 2019 onwards, the AEO -T1 application has to be compulsorily filed online at the url: \n . \n7.4 Section 4 of Circular No. 33/2016 -Customs dated 22.07.2016 dealt with the Procedure for issuing \nAEO certificates.", "Chapter 14 - Refunds under Customs and IGST Act - Para 4 - _5. Unjust enrichment_.txt\n4.1 The application for refund is required to be filed with documentary or other evidence including \ndocuments relating to assessment, sales invoice and other like documents to support the claim \nthat the duty and interest was paid in excess, incidence of duty o r interest has not been passed \non 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\n4.2 Where on scrutiny, the application is found to be complete in all respects the Customs issues an \nacknowledgement in the prescribed Form. However , in case the application is found to be \nincomplete, the Customs will return the same to the applicant, pointing out the deficiency. The \napplicant 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\n\n \n4.3 The application of refund found t o be complete in all respects by Customs, is processed to see if \nthe whole or any part of the duty and interest paid by the applicant is refundable. In case, the \nwhole or any part of the duty and interest is found to be refundable, an order for refund is p assed. \nHowever, in view of the provisions of unjust enrichment enshrined in the Customs Act, the amount \nfound refundable has to be transferred to the Consumer Welfare Fund except in the following \nsituations when it is to be paid to the applicant:", "Chapter 14 - Refunds under Customs and IGST Act - Para 4 - _5. Unjust enrichment_.txt\n\n \n(a) If the importer has not passed on the incidence of such duty and interest to any other person; \n(b) If such duty and interest was paid in respect of imports made by an individual for his personal \nuse; Custom s Manual , 2023 \n151 \n (c) If the buyer who has borne the duty and interest, has not passe d on the incidence of such \nduty and interest to any other person; \n(d) If amount found refundable relates to export duty paid on goods which were returned to \nexporter as specified in Section 26 of the Customs Act, 1962; \n(e) If amount relates to Drawback of duty payable under Sections 74 and 75 of the Customs \nAct, 1962; and \n(f) If the duty or interest was borne by a class of applicants which has been notified for such \npurpose 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 \nfor home consumption is made where such excess payment of duty is evident from the bill \nof entry in the case of self -assessed bill of entry or the duty actually payable is reflected in \nthe 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\n2.1 Goods exempted from prohibition under the Foreign Trade (Development and Regulation) Act, \n1992 can be imported through posts are to be classified under the respective Chapter Headings \nof the Customs Tariff Act, 1975 and the applicable rate of duty is charged on all the goods imported \nby post. Fu rther, goods again any import licence or customs clearance permit can also be \nimported through Post. All goods including alcoholic drinks imported through courier can also be \nimported through posts excepting motor vehicles.", "Chapter 17 - Import and Export through Post - Para 3 - _3. Clearance of Letter Mail Articles_.txt\n2.2 All goods imported or export ed by posts are governed by Section 83 and 84 of the Customs Act \n1962, excepting Postal Parcels and letter packets.", "Chapter 17 - Import and Export through Post - Para 3 - _3. Clearance of Letter Mail Articles_.txt\n2.3 In respect of import any through post necessary bill of entry needs to be filed either by the importer, \npostal authorities or the Customs Broker containing the details like description, quantity and value \nof the goods alongwith the manifest. Further, in respect of exports the procedures stipulated in \nExports 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\n2.4 The relevant date for rate of duty and tariff value, if any, applicable in respect of imports through \npost is the date on which the postal authorities file the relevant Bill of Entry to the Proper Officer \nof 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\n2.5 If the post parcels come through a vessel and the said Bill of Entry is filed by the postal authorities \nis before arrival of the vessel, the rate of duty and tariff value applicable shall be as on the date of \narrival 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\n2.6 In respect of export goods, the relevant date for rate of duty and tariff value, if any, applicable, is \nthe date on which the exporter delivers the goods to postal authorities for exportation and files the \ndocumen 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\nCustom s Manual , 2023 \n334 \n 7.1 Against any order passed in appeal by the Appellate Tribunal (CESTAT), on or after 1 -7-2003, \nwhich is not relating to determination of rate of duty or value of goods for the purposes of \nassessment, appeal lies to the High Court if the High Court is satisfi ed that the case involves a \nsubstantial question of law. However, where the issue involved relates to determination of rate of \nduty or value for the purpose of assessment, [and order passed by the Appellate Tribunal before \nthe establishment of the National Tax Tribunal] appeal lies to Supreme Court. \n7.2 The limitation period for filing of appeal to High Court is one hundred and eighty days from the date \nwhen the order being appealed against was received by the Principal Commissioner of Customs \nor Commissioner of Customs or the other party. The High Court may admit appeal after the expiry \nof this period if it is satisfied that there was sufficient cause for not presenting it within the limitation \nperiod.", "The High Court may admit appeal after the expiry \nof this period if it is satisfied that there was sufficient cause for not presenting it within the limitation \nperiod. \n7.3 If appeal is filed by the other party, it need s to be a ccompanied by a fee of Rs. 200. \n7.4 Where High Court is satisfied that question of law is involved, it shall formulated the question of \nlaw. The High Court may hear any other substantial question of law not formulated by it, if it is \nsatisfied that the case involves such question. The High Court may determine any issue that has \nnot been determined by the Appellate Tribunal or has been wrongly determined by the Appellate \nTribunal. \n7.5 Sub-section (7) of section 130 and section 130C (1) and (2) provides that, when an appeal has \nbeen filed before the High Court, it shall be heard by a bench of not less than two Judges of the \nHigh Court, and shall be decided in accordance with the opinion of such Judges or of the majority, \nif any, of such Judges.", "Further, subsection (8) of the section provides, where there is no such \nmajority, the Judges shall state the point of law upon which they differ and the case shall, then, be \nheard upon that point only by one or more of the other Judges of the High Court and such point \nshall b e decided according to the opinion of the majority of the Judges who have heard the case \nincluding those who first heard it. \n7.6 The Code of Civil procedure, 1908 applies to the Appeal so filed to the High Court except as \notherwise provided in the said Act. \n7.7 In respect of order passed by CESTAT prior to 1 -7-2003, Section 130A of the Customs Act, 1962 \nprovides that within 180 days of receipt of order of Tribunal passed under Section 129B of the said \nAct, a person could have filed an application if the order o f the Tribunal does not relate to \ndetermination of any question having relation to the rate of duty of Customs or the valuation of \ngoods for purposes of assessment. \n[Refer Circular No. 935/25/2010 -CX, dated 21 -9-2010]", "Chapter 24 - Special Economic Zones - Para 17 - _18. Other administrative guidelines_.txt\n17.1 Section 26(d) of the SEZ Act provides that every Developer and entrepreneur is entitled to \nDrawback of duties on goods brought from the DT A into an SEZ. The triplicate copy o f the \nassessed Bill of Export is to be treated as the Drawback claim and processed in the Customs \nsection (Specified Officer) of the Special Economic Zone. Dy./Asstt. Commissioner of Customs \nposted on deputation at the SEZ being the Dy./ Asstt. Commissione r of Customs at the Customs \nStation of export could sanction such Drawback claims. Thus, Drawback claim in respect of such \nsupplies are not to be processed or sanctioned by the Customs and Central Excise formations. \n17.2 Drawback can also be claimed by the DTA supplier on the basis of the disclaimer issued by the \nSEZ Unit Developer. In such cases, the Commissionerate of Customs and Central Excise/ Central \nGST having jurisdiction over the DT A unit would sanction the Drawback.", "17.2 Drawback can also be claimed by the DTA supplier on the basis of the disclaimer issued by the \nSEZ Unit Developer. In such cases, the Commissionerate of Customs and Central Excise/ Central \nGST having jurisdiction over the DT A unit would sanction the Drawback. The jurisdictional \nCommissioner of Customs in consultation with the Pay and Accounts Officer shall make \narrangements for issue of authorization and drawback cheque books. \n17.3 The office of Principal CCA has issued instructions regarding banking arrangements for payment \nof refund / Drawback che ques and accounting procedure to be followed in that regard. Accordingly, \nthe PAOs are issuing cheque books to each Customs & Central Excise/Central GST formations \nfor payment of refund / Drawback claims and the same cheque book can be used for making \nrefunds and payment of Drawback. The cheque issuing officer is required to submit separate list \nof 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\n2.1 The power of adjudication of cases is bestowed on all officers of the rank of \nSuperintendent/Appraiser and above as per specified monetary limits and other criterion. Thus, the \nfirst stage of appeal against any decision or order passed under Cu stoms Act, 1962, by any officer \nbelow the rank of Principal Commissioner or Commissioner of Customs lies with the Commissioner \n(Appeals), within 60 days from the date of the communication to him of such decision or order, in \nterms of Section 128 (appeal by any person aggrieved by such order) or Section 129 (D)(4) \n[Departments appeal on review of order], as the case may be, of the Customs Act, 1962. \n2.2 The procedure of filing of appeal by Department against the order/decision of officers below the \nrank of Com missioner is that every such adjudication order is reviewed, for legality and propriety \nof such order, by the Commissioner of Customs, under Section 129D(2) of the said Act.", "If on review, \nthe adjudication order/decision is not found to be legal and proper, the Commissioner may direct \nany officer subordinate, by an order, to file an appeal to Commissioner (Appeals). The said order \nshall be passed by the Commissioner within 3 months from the date of communication of \nadjudication order and in pursuance of such order, an appeal would be filed to Commissioner \n(Appeals) within a period of 1 month from the date of issue of said order by the Commissioner. \n2.3 The limitation period for filing of appeal to Commissioner (Appeal) is 60 days from the date of \ncommunication of order being appealed against. However, Commissioner (Appeals) may allow a \nfurther period of thirty days for filing of appeal provided he is satisfied that appellant was prevented \nby sufficient cause from presenting the appeal within the period of 60 day s. \n2.4 The procedure for filing of appeal before Commissioner (Appeals) is that the appeal is required to \nbe filed in a Form No.", "2.4 The procedure for filing of appeal before Commissioner (Appeals) is that the appeal is required to \nbe filed in a Form No. CA -1 [under Section 128 of the said Act] and Form CA -2 [under Section \n129D(4) of the said Act], as prescribed under rule 3 and ru le 4, respectively, of the Customs \n(Appeals) Rules, 1982. Once (Appeal) is filed, The Commissioner (Appeals) shall give opportunity \nto the appellant to be heard. Commissioner (Appeals), on being shown sufficient cause, can give \nadjournment from hearing upt o 3 times. The Commissioner (Appeals), may allow any grounds of \nappeal not specified in the appeal filed, provided he is satisfied that omission thereof was not willful \nor unreasonable.", "Commissioner (Appeals), on being shown sufficient cause, can give \nadjournment from hearing upt o 3 times. The Commissioner (Appeals), may allow any grounds of \nappeal not specified in the appeal filed, provided he is satisfied that omission thereof was not willful \nor unreasonable. \n2.5 The Commissioner (Appeals), wherever possible, would hear and decide every appeal within a \nperiod of 6 months from the date of filing of appeal, shall pass an order as he thinks just and proper, - \n(a) confirming, modifying or annulling the decision or order appealed against; or \n(b) referring the matter back to the adjudicating authority with directions for fresh adjudication or \ndecision, as the case may be, in the following cases, namely: \n(i) where an o rder or decision has been passed without following the principles of natural \njustice; or \n Custom s Manual , 2023 \n330 \n (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\n\n \n(iii) where an order of refund under section 27 has been issued by crediting the amou nt to \nFund without recording any finding on the evidence produced by the applicant.] \n[Substituted by the Finance Act, 2018 (Act 13 of 2018), dt. 29 -3-2018.] \nPROVIDED that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods \nof greater value or reducing the amount of refund shall not be passed unless the appellant has \nbeen 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\nPROVIDED FURTHER that where the Commissioner (Appeals) is of opinion that any duty has not \nbeen levied or has been short -levied or erroneously refunded, no order requiring the appellant to \npay any duty not levied, short -levied or erro neously refunded shall be passed unless the appellant \nis given notice within the time -limit specified in section 28 to show cause against the proposed \norder.", "Chapter 31 - Appeal_ Review and Settlement of Cases - Para 2 - _3. Appeal to CESTAT_.txt\n\n \n2.6 The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall s tate \nthe points for determination, the decision thereon and the reasons for the decision. On the disposal \nof the appeal, the Commissioner (Appeals) shall communicate the order passed by him to the \nappellant, the adjudicating authority Principal Chief Commi ssioner of Customs or Chief \nCommissioner of Customs and the Principal Commissioner of Customs or Commissioner of \nCustoms. \n[The relevant provisions contained in Sections 128 and 128A of the Customs Act and the \n Customs (Appeals) Rules, 1982.]", "Chapter 16 - Import and Export through Courier - Para 4 - _5. Procedure for clearance of import goods_.txt\n4.1 Import of gems and jewellery including samples thereof by EOUs or SEZ units is allowed through \ncourier. Likewise, export of cut and polished diamond, gems and jewellery under any \nscheme of FTP from EOUs, SEZs or DTA is allowed through courier subject to the \ncondition that the value of each export consignment under such export does not exceed \nRs.20lakhs.", "Chapter 19 - Re-importation and Re -exportation of Goods - Para 1 - _1. Introduction_.txt\nRe-importation and Re -exportation of Goods", "Chapter 14 - Refunds under Customs and IGST Act - Para 1 - _2. Legal provisions_.txt\nRefunds under Customs and IGST Act", "Chapter 14 - Refunds under Customs and IGST Act - Para 1 - _2. Legal provisions_.txt\n\n \n1. Introduction \n 1.1 On import or export of goods, at times duty may not be required to be paid or be paid in excess of \nwhat was actually leviable. Such non -leviable/excess payment may be due to lack of information \non the part of importer/ exporter or non -submission of documents required for claim of lower value \nor rate of duty. S ometimes, such non -leviable/excess payment of duty may be due to re -import, \nreturn back of goods to the exporter, relinquishment of title by the importer, shortage/short landing, \npilferage of goods or even incorrect assessment of duty by Customs. In such c ases, refund of \nexcess amount of duty paid can be claimed by the importer or exporter. If any excess interest has \nbeen paid by the importer/exporter on the amount of duty paid in excess, its refund can also be \nclaimed.", "Chapter 10 - Transhipment of Cargo - Para 3 - _4. Transhipment of imported containerized cargo from gateway port to a foreign port_.txt\n3.1 As the containers themselves are liable to duty, Customs duty exemption is provided vide \nNotification No.104/94 -Cus, dated 16 -3-1994 which, inter -alia, facilitates them being taken out of \nthe port without duty payment subject to execution of bond. The ship ping agents are required to \nfile this bond with the container cell of the Custom House, binding themselves to re -export \ncontainers within six months of their import into India. The period of six months may be extended \nby the Deputy/Assistant Commissioner o f Customs for a further period of three months and Custom s Manual , 2023 \n110 \n thereafter by the Commissioner of periods not exceeding six months at one time, in terms of the \nsaid Notification.", "Chapter 10 - Transhipment of Cargo - Para 3 - _4. Transhipment of imported containerized cargo from gateway port to a foreign port_.txt\n3.2 The procedure for clearance of containers imported temporarily is as follows: \n \n(a) The nature of bond should be \u201ccontinuity bond\u201d \n \n(b) No Bank Guarantee / Security is required is furnished along with the bond. \n \n(c) Bond should be executed by shipping line, Non Vessel Owning Common Carrier (NVOCC), \nSteamer agents or their authorised representatives . \n \n(d) The bond amount should cover only the duty element of the imported containers and not the \ncargo it is carrying.", "Chapter 10 - Transhipment of Cargo - Para 3 - _4. Transhipment of imported containerized cargo from gateway port to a foreign port_.txt\n(d) The bond amount should cover only the duty element of the imported containers and not the \ncargo it is carrying. \n \n(e) The validity period of the bond should be for a year, extendable till further such period as \nrequested by the person executing the bond. \n \n(f) Till module for automatic matching of imported and export containers within permissible time \nis rolled out at all Customs ports, the process of monitoring of period of temporary \nimportation 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\n[Refer Circulars No.83/1998 -Cus, dat ed 5-11-1998 and \n No.31/2005 -Cus, date 25-7-2007]", "Chapter 13 - Procedure for Less Charge Demand - Para 2 - _2. Legal provisions_.txt\n1.1 The Customs Act, 1962 mandates filing of correct declaration by importers or exporters in respect \nof imported / export goods with regard to value, description of goods, classification, exemption \nnotifications having bearing on assessment of Customs duty et c. The Customs duty is determined \nin terms of Section 15 or section 16 of the Customs Act, 1962 in respect of imported or export \ngoods respectively. If the duty paid / levied is found to be less than what is due to be paid to the \nGovernment, the importer o r exporter is required to pay the short levied / non levied or short paid \n/ non paid amount of duty. In this regard, the Customs Act, 1962 empowers officers to issue a \ndemand cum Show Cause notice for recovery of amount of duty short levied/ non levied fro m the \nimporter/exporter.", "Chapter 18 - Import of Samples - Para 4 - _4. Failure to re -export_.txt\n3.1 Machinery that are prototypes of engineering goods, imported either for further manufacture or for \nuse as capital goods for export production or in connection with securing export orders can be \nimported duty free upto value of Rs.10,000/ -. These goods are normally defaced or made un -\nsaleable by punching, cracking, marking with indelible ink etc. The machinery can be cleared by \nfurnishing a Bank Guarantee (or) deposit of the duty payable and an undertaking that these would \nbe re -exported wi thin 9 months of import. For high valued machinery, the importer has to give an \nundertaking that these are utilised for the purpose of demonstration at the place(s) which is \ndeclared. The Customs authority may also seal the machinery during its journey fro m the port of \nimportation to the place of demonstration and it is unsealed only at the place of operation or place \nof demonstration", "Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 3 - _3. Procedure for sale of unclaimed_uncleared goods_.txt\n2.1 As per Section 48 of the Customs Act, 1962, if any goods brought into India from a place outside \nIndia are not cleared for home consumption or warehoused or transhipped within 30 days from \nthe date of unloading thereof at a p ort, such goods can be disposed off by the custodian. The Act, \nhowever, stipulates that the goods can be sold only after a notice is issued to the importer and the \npermission from Customs is obtained. The provisions relating to manner of disposal of \nunclaimed/uncleared goods and apportionme nt of sale proceeds thereof are contained in Sections \n48 and 150 of the Customs Act, 1962.", "Chapter 21 - Intellectual Property Rights - Para 2 - _2. Legal provisions_.txt\n1.1 India is a signatory to the WTO Agreement on Trade Related Aspects of Intellectual Property \nRights (TRIPS), which was brought into force on 1st January,1995. Articles 51 to 60 of TRIPS \n[Annex 1C of the Marrakesh Agreement Establishing the World Trade Organ ization] relate to \nborder measures (i.e. measures required to be taken for providing protection against infringement \nof IPRs at the border).", "Chapter 24 - Special Economic Zones - Para 14 - _15. Duty remission on destruction of goods_.txt\n14.1 As per Rule 50 of the SEZ Rules, the SEZ units can remove the goods from the Zone into the DT \nA temporarily without payment of duty for the purpose of inter -alia display, export promotion, \nexhibition job work, test, repair, refining, calibration or subject to conditions as prescribed. If a unit \nfails to bring back the goods into SEZ within the prescribed period, the unit is liable to pay \napplicable duty on su ch goods.", "Chapter 12 - Merchant Overtime Fee - Para 2 - _2. Levy of overtime fee_.txt\n1.1 At times, the trade requests for Customs clearance facilities or for Customs supervision of \nloading/unloading of vessels, stuffing, de -stuffing of containers, examination of cargo etc. beyond \nnormal working hours of Customs or on holidays. Sometimes reques ts are received for posting of \nofficers to supervise activities like stuffing, de -stuffing of containers etc., at a factory or place \nbeyond the Customs area. Normally, the trade is required to plan its activities requiring Customs \nsupervision or presence d uring working hours on working days and within the Customs area. \nHowever, in certain cases, e.g. in case of perishable cargo, life saving drugs or other \nconsignments required urgently which has landed at an airport after working hours or on holidays, \nthe i mporter may require immediate clearance. Considering the difficulties of the trade, the \nservices of Customs, after normal working hours or on holidays within the Customs area or at any \ntime 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\n1.2 The overtime fee (also referred as MOT fee) is collected in terms of Section 36 of the Customs \nAct, 1962 which allows unloading/loading of imported/export cargo from/on a vessel beyond \nworking hours on a working day or on holidays only on paymen t of a prescribed fees and the \nCustoms (Fees for Rendering Services by Customs Officers) Regulations, 1998 which prescribes \nthe rates and the manner for collection of such fee.", "Chapter 10 - Transhipment of Cargo - Para 5 - _6. Timely issuance of transshipment permits_.txt\n5.1 The procedure for transhipment of cargo from gateway port to SEZs is laid down under Special \nEconomic Zones Rules, 2006. Broadly, the procedure is the fifth copy of the registered or \nassessed Bill of Entry filed by an importer in SEZ will be submitted to C ustoms officer at the port \nof import, and is itself treated as permission for transfer of goods to SEZ. No separate documents \nor transshipment bond is required to be filed, and the transshipment permission is stamped on the \nfifth copy of the Bill of Entry.", "No separate documents \nor transshipment bond is required to be filed, and the transshipment permission is stamped on the \nfifth copy of the Bill of Entry. The SEZ importer shall submit fifth copy of Bill of Entry bearing \nendorsement of the authorized officer that the goods have been received in SEZ to the Customs \nOfficer in charge of the airport or port or inland container depot or land Customs station or p ost \noffice or public or private bonded warehouse, as the case may be, failing which the officer in \ncharge of such airport or port or inland container depot or land Customs station or post office or \npublic or private bonded warehouse, as the case may be, sh all write to the Specified Officer for \nraising demand of applicable duty from the SEZ importer. Similar procedure for export goods is \nprescribed under the SEZ Rules, 2006.", "Chapter 25 - Export Oriented Units - Para 24 - _28. Inter -unit transfer_.txt\n26.1 EOUs, including Gems and Jewellery un its, are allowed to sub -contract their production process \nto DTA. These units may also sub -contract upto 50% of the overall production of previous year in \nvalue terms for job work in DTA. For this, permission is to be obtained from the jurisdictional \nCusto ms authorities. Sub -contracting of both production and production process are also allowed \nto be undertaken through another EOU or SEZ unit on the basis of records maintained by the unit. \nThe units are also allowed to sub -contract part of the production pr ocess abroad and also export \ntherefrom with the permission of Assistant/ Deputy Commissioner of Customs/ Central Excise \nhaving jurisdiction over the unit. The intermediate goods so removed to sub - contractor abroad \nshall be allowed to be cleared under expo rt documents \n[Refer Circular No.", "The intermediate goods so removed to sub - contractor abroad \nshall be allowed to be cleared under expo rt documents \n[Refer Circular No. 12/2008 -Cus., dated 24 -7-2008] \n26.2 To help utilize the idle capacity, an EOU can undertake job work for export, on behalf of DTA \nexporter, provided the goods are exported directly from EOU's premises and export documents \nare prepared jointly in the name of DTA/EOU. For such exports, the DTA unit is entitled for refund \nof duty paid on the inputs by way of Brand rate of duty Drawback. \n26.3 Sub-contracting by EOU Gems and Jewellery units through other EOUs, or SEZ units, or units in \nDTA shall be subject to following conditions: -", "Chapter 25 - Export Oriented Units - Para 24 - _28. Inter -unit transfer_.txt\n\n \n(i) Goods, finished or semi finished, including studded jewellery, taken out for sub - contracting \nshall be brought back to the EOU within 90 days. \n(ii) No cut and polished diamonds, precious and semiprecious stones (except precious, semi -\nprecious and synthetic stones having zero duty) shall be allowed to be taken out for sub -\ncontracting. \n(iii) Receive plain gold/ silver/ platinum jewellery from DTA/ EOU/ SEZ units in exchange of \nequivalent quantity of gold/ silver/ platinum, as the case may be, contained in said jewellery. \n(iv) EOUs sha ll be eligible for wastage as applicable as per para 4.60 of HBP for subcontracting \nand against exchange. \n(v) DTA unit undertaking job work or supplying jewellery against exchange of gold/ silver/ \nplatinum shall not be entitled to deemed export benefits. \n[Refer Circulars No. 65/2002 -Cus. dated 7 -10-2002 and No.", "(v) DTA unit undertaking job work or supplying jewellery against exchange of gold/ silver/ \nplatinum shall not be entitled to deemed export benefits. \n[Refer Circulars No. 65/2002 -Cus. dated 7 -10-2002 and No. 26/2003 -Cus dated 1 -4-2003] \n Custom s Manual , 2023 \n255 \n 27. Temporary removal of goods: \n27.1 The EOUs, STP, EHTP units engaged in development of software are allowed to remove imported \nlaptop computers and video projection system out of the premises temporarily without payment of \nduty subject to following the prescribed procedures. \n[Refer Circulars No.17/98 -Cus dated 16 -3-1998. No.84/2000 -Cus., dated 16-10-2000 and No. \n17/2003 -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\n1.1 Sometimes, indigenously manufactured goods, when exported, are returned back for various \nreasons including cancellation of export order or after exhibition/display etc., or after use in \nparticular project/contract and completion of the contract etc. (such as machinery). Similarly \nimported goods which may have discharged duties at the time of original importation have also to \nbe often sent out for repair, reconditioning etc. Private, personal imported property may also have \nto be sent abroad for repair withi n the warranty period and returned. There are also goods that \nmay have to be sent for special processes like electroplating, polishing or coating and re -imported. \nThus, 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\n11.1 A Unit may on the basis of annual permission from the Specified Officer undertake subcontracting \nfor export on behalf of a Domestic Tariff Area exporter subject to conditions prescribed in Rule 43 \nof the SEZ Rules. \n11.2 As per Rule 47(2) of the SEZ Rules, scrap or dust or sweepings of gold or silver or platinum may \nbe sent to Government of India Mint or Private Min t from a Unit and returned in standard bars in Custom s Manual , 2023 \n235 \n accordance with the procedure specified by Customs authorities or may be sold in the Domestic \nTariff 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\n16.1 Any warehoused goods may be exported to a place outside India without payment of import duty \nif \n(a) a shipping bill or a bill of export or the form as prescribed under section 84 has been \npresented in respect of such goods; \n(b) the export duty, fine and penalties payable in respect of such goods have been paid; and \n(c) an order for clearance of such goods for export has been made by the proper officer. \nProvided that the order referred to in clause (c) may also be made electronically through the \ncustoms automated system on the basis of risk evaluation through appropriate selection criteria. \nUpon the bond officer permitting the removal of the goods from the warehouse, the licensee shall, \nin the presence of the bond officer, cause the goods to be loaded onto the means of transport and \naffix a one -time-lock to the means of transport.", "Chapter 9 - Warehousing - Para 16 - _17. Allowance in case of volatile warehoused goods_.txt\n\n \n16.2 Warehoused goods shall be allowed to be re -exported on the following te rms: (a) The import in \nthe first instance was not un -authorized or in contravention of the FTP; Custom s Manual , 2023 \n99 \n a) The re -export shall not be allowed against Indian Rupees, if the goods were imported by \npayment in freely convertible foreign currency; and \nb) On re -export, the exporter realizes full export value indicated in the Export Declaration Form, \nwithin time limit specified in Regulation 9 of Foreign Exchange (Exports of Goods and \nServices) Regulations, 2015.", "16.3 Section 69 of the Customs Act, 1962 provides that if the Ce ntral Government is of opinion that \nwarehoused goods of any specified description are likely to be smuggled back into India, it may, \nby notification in the Official Gazette, direct that such goods shall not be exported to any place \noutside India without pa yment of duty or may be allowed to be so exported subject to such \nrestrictions and conditions as may be specified in the notification. In terms of Section 69 of the \nCustoms Act, 1962, the following notifications have been issued: \n(i) Notification No. 4 5-Customs, dated 1 -2-1963, amended vide Notification No.", "In terms of Section 69 of the \nCustoms Act, 1962, the following notifications have been issued: \n(i) Notification No. 4 5-Customs, dated 1 -2-1963, amended vide Notification No. 185/89 -\nCustoms, dated 16.06.1989, provides that the warehoused goods shall not be exported to \nBhutan, Nepal, Burma, Sikang, Tibet or Sinkiang, However, the warehoused goods can be \nexported to Nepal i n the following circumstances: \n(a) If goods are exported against an irrevocable letter of credit in freely convertible \ncurrency; \n(b) If goods are exported for supplies to projects financed by any UN Agency or IBRD \nAssociation or ADB or any other multilateral agency of the like nature and for which \npayments are received in freely convertible currency; and \n(c) If the specified capital goods are supplied against a global tender invited by HMG of \nNepal for which payment is received in Indian Rupees.", "These goods can be exported \nonly from Jogbani or Raxaul LCS on production of bank certifies of receipt of the \npayment in freely convertible curren cy or Indian Rupees, as the case may be. \n(ii) As per Notification No.46 -Cus, dated 1 -2-1963, export of warehoused goods without \npayment of import duty in a vessel of capacity less than 1000 tons gross is permitted subject \nto the condition that the exporter or agent of the vessel executes a bond for an amount equal \nto the import duty leviable on such goods backed by surety or security and produces a \ncertificate within 3 months from the Customs authorities at port of destination that the goods \nhave been landed a t the port of destination.", "Chapter 9 - Warehousing - Para 16 - _17. Allowance in case of volatile warehoused goods_.txt\n(iii) Notification No.47 -Cus, dated 1 -2-1963 bans export of warehoused (a) Alcoholic liquors, \n(b) Cigarettes, (c) Cigars, and (d) Pipe Tobacco without payment of import duty as stores \non board a vessel of capacity less than 200 ton s gross.", "Chapter 33 - Audit - Para 5 - _6. Penalty _.txt\n5.1 If the proper officer, having regard to the nature and complexity of the audit, is of the opinion that \nthe audit has to be done with the assistance of a professional like Chartered Accountant, Cost \nAccountant, an expert in the field of computer sciences or information technology etc., may do so, \nwith the previous approval of the Principal Commissioner/Commissioner of Customs.", "Chapter 24 - Special Economic Zones - Para 3 - _4. Establishment of SEZs_.txt\n3.1 As per Section 13 of the SEZ Act, a Unit Approval Committee is to be notified for each SEZ, within \nsix months from the date of establishment of such Special Economic Zone. Development \nCommissioner has administrative control over the SEZ and chairs the Unit Approval Committee. \n3.2 The Unit Ap proval Committees are, inter -alia, expected to accord approval to the procurement of \ngoods and services by SEZ units indigenously or through imports. The Committees is also required \nto monitor and supervise compliance of conditions subject to which the let ter of Approval (LOA) \nhas been issued. Commissioner of Customs or his nominee not below the rank of a joint \nCommissioner is designated as an ex -officio member of the UAC. However, meetings of the \nApproval Committee must be attended by the Jurisdictional Co mmissioner of Customs or Central \nExcise and never go unrepresented as decisions taken in such meeting have serious revenue \nimplications.", "However, meetings of the \nApproval Committee must be attended by the Jurisdictional Co mmissioner of Customs or Central \nExcise and never go unrepresented as decisions taken in such meeting have serious revenue \nimplications. It should also be ensured that the view point of revenue is conveyed effectively in \neach such meeting and that such vie ws are duly reflected in the minutes of these meetings. \n3.3 The decisions of the Approval Committee are by a \u2018general consensus\u2019 implying thereby that in \nthe absence of a consensus amongst all the Members present in the meeting, the proposal cannot \nbe 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\n22.1 EOUs may on basis of records maintained by them, and on prior intimation to jurisdictional Central \nExcise and Customs authority: \n(i) Supply or sell samples in DTA for display/ market promotion on payment of applicable \nduties/taxes. \n(ii) Remove samples without pa yment Central Excise of duty, on furnishing a suitable \nundertaking to jurisdictional Central Excise and Customs authorities for bringing back \nsamples within a stipulated period. Custom s Manual , 2023 \n253 \n (iii) Export free samples, without any limit, including samples made in wax mould s, silver mould \nand rubber moulds through all permissible mode of export including through courier \nagencies/ post. For statutory requirement of Stability & Retention sample with manufacturer, \nan EOU may re -import without payment of duty, those samples, whi ch were exported by it, \nunder intimation to Custom Authorities, and FOB value of such samples shall not be counted \nfor 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. \n22.2 EOUs are allowed to send samples abroad through the courier. The packages containing such \nsamples are sealed in the presence of the departmental officer and are handed over to the \nrepresentative of the courier company authorised by the Commissioner of Cent ral Excise & \nCustoms for presentation to the Customs at the port of export. These sealed samples are not \nnormally examined again before \u201clet export\u201d is given if the seals are found intact and not tampered. \nThe representative of the courier company later ha nds over the proof of export to the jurisdictional \nAssistant/ Deputy Commissioner. [Refer Circulars No.22/98 -Cus dated 27 -3-1998; and No.52/99 -\nCus, dated 20 -8-1999]", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\n6.1 While there are no harmonized preferential rules of origin, the existing trade agreements do follow \nthe general principles as laid out in the Uruguay round Agreement on Rules of Origin. The main \ncomponents have been listed and briefly explained to assist i n comprehension of rules of origin \nunder various existing bilateral and regional trade agreements. Each Trade Agreement, however, \nhas its own set of Rules of Origin, and precise definition of each of the term listed below may vary. Custom s Manual , 2023 \n380 \n Customs officers are, th erefore, advised to refer to the respective Rules of Origin also, as notified \nin 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\n6.2 \n \n(i) Originating Criteria \n \nA good is originating if it is wholly obtained in the partnering country or deemed to be \noriginating if it undergoes substantial transformation. \n \n(a) Goods Wholly Obtained \n \nThe origin category of \u201cGoods Wholly Obtained\u201d covers the good which is entirely \nobtained, extracted, or produced in a single country, without incorporating any non -\noriginating input material.", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\nThe origin category of \u201cGoods Wholly Obtained\u201d covers the good which is entirely \nobtained, extracted, or produced in a single country, without incorporating any non -\noriginating input material. \n \n(b) Goods that are produced using non -originating materials, i.e. not Wholly Obtained", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\nGoods under this category are required to undergo substantial transformation in a \ncountry for the good to be qualified as originating. Each Trade Agreement sets its own \nrules to define substantial transformation/sufficient working. H owever, broadly, there \nare three criteria used to define the originating criteria, which are used in various \ncombinations 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\nTable 35.1: Criteria used to define the originating criteria in Trade Agreements \n \nChange in Tariff \nClassification \n(CTC) criterion \n This rule requires that non -Party goods, when used in \nmanufacture of the final product, must undergo \nchanges in tariff classification. \nDepending upon Trade Agreement requirements, the \nchanges could range from mere change at Sub \nHeading (HS six digit) level to change at Chapter (HS \ntwo digit) level.", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\nValue Addition/Ad Valorem \ncriterion \n \u2022 This rule requires that a certain minimum \npercentage of good's value originating in a partner \ncountry must be added for the good to be \nconsidered as originating. \n\u2022 Every Agreement, also, lays down components of \nvalue and formula for calculation of such va lue \naddition. \nProcess Rule criterion \n This rule requires the good, which is being considered \nas originating, to be produced through specific process \nin the originating country.", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\n(c) General Rule versus Product Specific Rules", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\nDepending upon the Trade Agreement, either a single set of rule applies to all/most of \nthe goods that are produced using non -originating materials and thus termed as \n\u201cGeneral Rules\u201d or specific rules for the goods based on HS classification are framed \nand termed as \u201c Product Specific Rule\u201d.", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\nNote: There are Trade Agreements which provide option to an exporter to choose \ngeneral or product specific rule to claim origin. In few cases however, general rule Custom s Manual , 2023 \n381 \n cannot be applied when a product specific rule is prov ided for. Customs officer should \ntherefore read the Non -Tariff Customs notification to check for same. \n \n(ii) Additional Provisions which influence Rules of Origin", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\nThe originating criteria under trade agreements are additionally influenced by other elements, \nwhich either restrict or broaden the application of same. A customs officer should therefore \nread all provisions as notified under the Customs Tariff Act, 1975, for each trade agreement. \nSome such elements which should be considered while inspecting a preferential claim or \ninvestigating are as listed below:", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\n(a) Cumulation \n \nCumulation allows for treating inputs, imported from or, processes carried out, in the \npartnering country, as originating in or done within the exporting country. In effect, \nimported inputs would be considered to be domestic for origin purposes. Level of such \ncumulation is defined under each Trade Agreement and may vary from agreement to \nagreeme nt.", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\n(b) De-Minimis \n \nThis provision allows that non -originating materials that do not satisfy an applicable \nrule may be disregarded, provided that the totality of such materials does exceed \nspecific percentages in value or weight of the goods or otherwise said there is a certain \ntolerance to be applied with regard of the requir ements to fulfil the origin criteria. \n \n(c) Indirect Materials/ Neutral Elements", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\nThey are goods used in the production, testing or inspection of goods but not physically \nincorporated in the goods, such as goods used in the maintenance of buildings or the \noperation of equipment associated with the production of goods. These materials are \neither treated as originating or not taken into account while establishing criteria based \nupon value addition, depending upon the mutually agreed Rules of Origin between the \ncontracting parties.", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\n(d) Direct Consignment \n \nUnder normal conditions all trade agreements allow preferential tariff treatment to only \nthose goods which are transported directly between Parties. However, in case a good \nis not transported directly, it shou ld meet the conditions and be supported by \ndocuments, 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\n(e) Minimal Operations Rule \n \nThis rule lists processes or operations considered as insufficient to confer originating \nstatus, even if it meets prescribed value addition or/and tariff classification change \ncriterion. \n \n(f) Absorption/Roll -up:", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\n\n \nThe absorption or roll -up principle allows intermediate products to maintain their \noriginating status when they are used for subsequent manufacturing operations. This \nmeans that if a material which contains non -originating input(s) satisfies the applicable \norigin criterion and has acquired originating status, the entire material is treated as \noriginating when assessing the origin of the subsequently produced product. \n Custom s Manual , 2023 \n382 \n (iii) Document submitted as Proof of Origin :", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\nTraditionally, all trade agreements have relied upon a CoO, issued by a competent body, as \nproof of origin and is a requirement to claim tariff preference. Elements like, the format and \ndata, 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\nNote: Following provisions (generally termed as the operational certification procedures) are \nspecific to each agreement and, therefore, cannot be taken as a standard practice as there \nis 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\n\n \ni. Need to claim tariff preference at time of filing customs declaration. \nii. Need for original proof of origin at time of filing customs declaration. \niii. Validity of such document. \niv. Provision for rectifying minor errors in such document. \nv. Time line of issu ance of Proof of origin vis -a vis date of shipment. Retroactive \ndocuments can only be accepted, if specifically provided for in the Rules of Origin. It, \nalso, defines the conditions and time period within which a proof origin can be issued \nretroactively. \nvi. 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\n(iv) Verification of Proof of Origin", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\n\n \nRules of Origin for each trade agreement provides for mechanism for seeking details from \nexporting country, should a need be felt to supplement investigations done domestically to \nascertain validity of origin of a good. The procedure and timelines for sam e are prescribed \nand vary from agreement to agreement. Rule 6 of CAROTAR, 2020 provides for timeline for \nreceiving information from Verification Authority and subsequent finalization of preferential \ntariff claim based on information received.", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\n[Notificat ion No. 81/2020 -Customs (N.T.) dated 21.08.2020] \n \nNote: It is important to clearly state reasons for verification request and quote the rule under \nwhich same is sought. CBIC has issued detailed guidelines on this issue vide Circular No. \n38/2020 -Customs dated 21.08.2020.", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\n[Circular No. 38/2020 -Customs dated 21.08.2020] \n \n7. Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 \n[CAROTAR, 2020]:", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\n\n \nFinance Act, 2020 inserted Section 28DA in the Customs Act, 1962 so as to provide for proper \nadministration of rules of origin under various trade agreements and to lay down procedure \nregarding claim of preferential tariff on goods imported into India. The Customs (Administration of \nRules of Origin under Trade Agreements) Rules, 2020 [CAROTAR, 2020] have been notified vide \nnotification No. 81/2020 -Customs (N.T. ) dated 21.08.2020 which prescribe form, time limit, \nconditions and restrictions, as provided in the section 28DA of the Customs Act, 1962. Some of the \nmajor 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\n7.1 CAROTAR requires that the im porter or his agent shall, to claim preferential rate of duty under an \nagreement, at the time of filing bill of entry, - \n \n(a) make a declaration in the bill of entry that the goods qualify as originating goods for \npreferential rate of duty under that trade agreement;", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\n(b) produce certificate of origin (CoO), covering each item on which preferential rate of duty is \nclaimed; Custom s Manual , 2023 \n383 \n \n(c) enter details of CoO in the bill of entry, namely: CoO reference number, date of issuance, \noriginating criteria etc; and", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\n(d) indicate status regarding accumulation/cumulation, third country (back -to-back) issuance of \nCoO 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\n7.2 It, also, requires an importer to possess sufficient information about the origin of goods. In this \nregard, a form has been suggested for ease of reference, containing a list of basic minimum \ninformation, which an importer is required to obtain to claim pr eferential tariff under an agreement. \nThis information is not required to be submitted with every bill of entry and needs to be presented \nonly 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\n7.3 In case of a doubt with regard to origin of goods, information i s required to be first called upon from \nthe importer of the goods, before initiating verification with the partner country, as maybe provided, \nunder the respective trade agreement.", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\n7.4 CAROTAR specifically provides for circumstances that may necessitate ver ification request \npertaining to a CoO from concerned verification authority of partnering country during the course \nof customs clearance or thereafter, as detailed below, where: \n \n(a) there is a doubt regarding genuineness or authenticity of CoO for reasons such as mismatch \nof signatures or seal;", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\n(b) there is reason to believe that the country of origin criterion, stated in the CoO, has not been \nmet or the claim of preferential rate of duty made by importer is invalid; or", "Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt\n(c) verification is being un dertaken on random basis, as a measure of due diligence to verify \nwhether the goods meet the origin criteria, as claimed. \n \n7.5 For such verification requests, timeline for receiving information and subsequent finalization of \npreferential tariff claim based on information received even in cases where these timelines may not \nbe 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\n7.6 Further, with a view to safeguarding rightful revenue, Clause 10 of Section 28DA of Customs Act, \n1962 read with CAROTAR provide that preferential tariff treatment may be denied without \nverification under the following circumstances: \n \n(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\n(b) complete description of goods is not contained in CoO; \n \n(c) any alteration in the CoO not authenticated by the Issuing Authority; \n \n(d) CoO is produced after the period of its expiry. \n \n \n \n \n \n \n \n \n \n Custom s Manual , 2023 \n384", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 23 - _27. Electronic Declarations for Bills of Entry and Shipping Bills_.txt\n26.1 All the shipping lines/agents need to furnish the Export General M anifests, Shipping Bill -wise, to \nthe Customs electronically before departure of the conveyance. \n26.2 Apart from lodging the EGM electronically the shipping lines need to continue to file manual EGMs \nalong with the exporter copy of the Shipping Bills in the Ex port Department where they would be \nentered in a register. The shipping lines may obtain acknowledgement indicating the date and time \nat which the EGMs were received by the Export Department.", "Chapter 29 - Customs Brokers - Para 2 - _3. Qualifying examinations_.txt\n2.1 Regulation 4 of CBLR 2018 provides for invitation of applications by National Academy of \nCustoms, Indirect Taxes & Narcotics (NACIN ) in the month of April every year for conducting \nexamination and subsequent grant of license to act as Customs Broker in pre scribed Form A of \nCBLR by publication in two leading national daily newspaper in Hindi and English each . The \napplication in Form A along with a fee of five hundred rupees shall be made to Principal \nCommissioner of Customs or Commissioner of Customs, having jurisdiction over the area where \nthe applicant wants to transact business.", "The \napplication in Form A along with a fee of five hundred rupees shall be made to Principal \nCommissioner of Customs or Commissioner of Customs, having jurisdiction over the area where \nthe applicant wants to transact business. \n2.2 The eligibility condition as per Regulation 5 of CBLR 2018 is that the applicant should be a citizen \nof India, a person of sound mind, is not adjudicated as insolvent holds an Aadhaar number, holds \na valid PAN card and confirms financial viability by a certificate issued by a scheduled bank or \nsuch other proof acceptable to the Principal Commissioner of Customs or Commissi oner of \nCustoms evidencing possession of assets of value of not less than Rs.5 lakhs.", "Further an \nindividual applicant or in case the applicant is a firm, its partner or in the case of a company, its \ndirector or an authorized employee who may handle the Cus toms work, shall be a graduate from \na recognized university and possess a professional degree such as Masters or equivalent degree \nin Accounting, Finance or Management, CA/CS/MBA/LLM/ACMA/FCMA or Diploma in Customs \nClearance work from any Institutes or Uni versity recognised by the Government or is having at \nleast two years\u2019 experience in tran sacting Customs Broker work as G -Card holder. The applicant \nmay also be a retired Group A officer from the Indian Revenue Service (Customs and Central \nExcise) having a minimum of 5 years\u2019 experience in Group A service.", "The applicant \nmay also be a retired Group A officer from the Indian Revenue Service (Customs and Central \nExcise) having a minimum of 5 years\u2019 experience in Group A service. Other conditions that need \nto be fulfilled by the applicant are: \n(i) The applicant has neither been convicted by a competent Court for an offence nor any \ncriminal proceeding is pending against him in any Cou rt of law; \n(ii) The applicant has not been penalised for any offence under the Act, the Central Excise Act, \n1944 (1 of 1944), the Finance Act, 1994(32 of 1994), the Central Goods and Services Act, \n20 Goods and Services Tax Act, 2017 (13 of 2017).", "Chapter 1 - Overview of Customs Functions - Para 11 - _3. Re-export permission_.txt\nBoard has decided that \nmessages by the Custodian i.e., Stuffing Message (SF), ASR Filing, DP Filing and AR filing \nby the Custodians and VCN message by the Terminal Operators mandatorily required to be \nfiled w.e.f. 20th July 2021. \n[Refer Circular No. 12/ 2021 Cus.. dated 30 -06-2021]", "Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt\n11.1 The TIR Carnet opened in the country of departure serves as a Customs control document in the \ncountries of departure, transit and destination. It also serves as proof of the existence of an \ninternational guarantee for the goods transported under the Carnet . The Federation of Indian \nChambers of Commerce and Industry (FICCI) has been appointed by CBIC as the NGA for \nissuance of Carnets under the Convention in India. The NGAs in each Contracting Party to the \nConvention constitute a guarantee chain linking all TIR countries with the International Road \nTransport Union (IRU), a non -governmental organization in Geneva, Switzerland, at the apex of \nthe guarantee chain. The presentation of a valid TIR Carnet bearing the names, stamps and \nsignatures from IRU and those of the issuing association and duly filled -in by the transport operator \nis the proof of the existence and validity of the guarantee.", "The presentation of a valid TIR Carnet bearing the names, stamps and \nsignatures from IRU and those of the issuing association and duly filled -in by the transport operator \nis the proof of the existence and validity of the guarantee. \n \n11.2 The National Guaranteeing association shall fix the period of validity of the TIR Carnet by \nspecifying a final date of validity after which the Carnet may not be presented for acceptance at \nthe Customs office of departure. However, if the carnet has been accepted by the Customs office \nof departure on or before the final date of validity, the Carnet shall remain valid unti l the termination \nof the TIR operation at the Customs office of destination.", "Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt\n\n \n11.3 The TIR carnet is available in 4,6,14 and 20 vouchers and each TIR operation (between two \ncustoms station) requires the use of one pair of vouchers (1 white, 1 green). Step by step guidance \non how to fill the TIR carnet is available at the IRU website (www.iru.org). The TIR carnet serves \nas a guarantee for the customs duties and taxes in transit and as the Customs transit declaration. \nThus, where India is the country of departu re or the country of destination, a shipping bill or bill of \nentry, as the case may be, is also required to be filed for import or export of consignments under \nthe cover of a TIR carnet.", "Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt\n11.4 The procedure at the Customs office of Departure is as follows: \n(i) At the Customs office of departure, the Customs authorities shall check the cargo on the \nbasis of information contained in the TIR Carnet completed by the transport operator. The \nCustoms authorities shall then seal the load compartment, report it in the TI R Carnet, keep \none sheet (white voucher) and fill -in the corresponding counterfoil. The TIR Carnet will then \nbe handed back to the transport operator.", "Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt\n(ii) When crossing the outgoing border of the country, Customs authorities shall check the \nseals, detach a second sheet (green voucher) from the TIR Carnet and fill -in the \ncorresponding counterfoil. \n Custom s Manual , 2023 \n116 \n (iii) The filled -in counterfoils by Customs provide evidence to the transport operator that the TIR \noperation in that country has been terminated.", "Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt\n(iv) The outgoing Customs office (i.e. that at the border) shall send the detached sheet (green \nvoucher) to the office of departure within 7 days of the departure of the goods. The latter \nshall compare the received sheet with the one it initially retained. If t here are no objections \nand no reservations by the outgoing office, the TIR operation may be discharged by \nCustoms authorities in that country.", "Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt\n\n \n(v) If the sheet, detached by the outgoing office, contains reservations or if it does not reach \nthe Customs offic e of departure or if Customs authorities have any other reason to question \nthe proper application of the TIR operation, an internal inquiry will be started. The transport \noperator and the NGA shall be informed that the termination of the TIR operation has been \ncertified with reservations or has not taken place at all or that other reasons have led to \ndoubts about the proper application of the TIR operation and that they are requested to \nprovide explanations. If a satisfactory reply is not received, the Cust oms authorities shall \napply the provisions of the TIR Convention and national legislation to determine the taxes \nand duties due to Customs.", "Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt\n(vi) If after sufficient effort, the Customs authorities are unable to collect the duties payable from \nthe carnet holder, the Customs authorities shall claim the amount so payable from the NGA \nwithin the timelines stipulated in the Convention. \n \n11.5 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\n(i) The incoming Customs office of transit checks the seals and withdraws one sheet from the \nTIR Carnet, and the outgoing office proceeds likewise. Both sheets are compared for a final \ncontrol and the TIR operation can be discharged or, in the case of irregularities, submitted \nto the procedure outlined above.", "Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt\n\n \n(ii) In the country of destination, if the incoming border office also is the office of destination, it \nfills-in the TIR Carnet, retains two sh eets and becomes responsible for the goods to be \ntransferred to another Customs procedure (warehousing, import clearance, etc.) in that \ncountry. If the cargo has to be carried to another Customs office in the same country, the \nincoming office acts like an incoming border office, and the next office inside the country \nbecomes that of final destination.", "Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt\n11.6 No TIR Carnet can be issued/ accepted for movement of alcohol and tobacco in India. \n \n11.7 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\n(a) notify the TIR Carnet holder at his address indicated in the TIR Carnet of the non-discharge; \n \n(b) notify the guaranteeing association of the non -discharge. The competent authorities shall \nnotify the guaranteeing association with a maximum period of one year from the date of \nacceptance of the TIR Carnet by those authorities or two year s when the certificate of \ntermination of the TIR operation was falsified or obtained in an improper or fraudulent \nmanner.", "Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt\n(c) The guaranteeing association shall pay the amounts claimed within a period of three months \nfrom the date when a claim for payment i s made against it. \n \n \n \n \n \n Custom s Manual , 2023 \n117 \n 11.8 TIR is being introduced in a phased manner in India. The Customs Stations in India authorized for \nuse of TIR shall be: \n \nTable 10 .1: Customs Stations in India authorised for use of TIR", "Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt\nTable 10 .1: Customs Stations in India authorised for use of TIR \n \nPorts Inland Container Deports (ICDs) \n1. Nhava Sheva 1. Tughlakabad \n2. Mundra 2. Patparganj \n3. Kolkata 3. Dadri \n4. Chennai 4. Ahmedabad \n5. Cochin 5. Hyderabad \n6. Visakhapatnam 6. Pune \n7. Krishnapatnam 7. Durgapur", "Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt\n11.9 For the above purpose, authorization has to be accorded to - \n(i) operators who can apply, obtain and use the TIR for movement of cargo; \n(ii) containers that would be deployed in TIR operations, conforming to the standards laid down \nin the convention. \n \n11.10 The customs officer at the port of departure shall affix t he one -time customs seal and make \nnecessary 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\n11.11 In cases where an examination is conducted by customs in the course of a journey and it is \nrequired to break seals and/or remov e identifying marks, they shall affix and record the new seals \nand/or identifying marks on the vouchers of the TIR Carnet used in their country, on the \ncorresponding counterfoils and on the vouchers remaining in the TIR Carnet.", "Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt\n11.12 Heavy or bulky goods, if the authorities at the Customs office of departure so decide, be carried \nby means of non -sealed container. \n[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\n2.1 Except for certain excluded categories, all goods are allowed to be imported through the courier \nmode. The exclusion of certain categories of goods is based upon the fact that these broadly \nrequire specific conditions to be fulfilled under any other Act or rule or regulation such as testing \nof samples etc. on reference to the relevant authorities or experts before their clearance. In these \ncases, due to additional complianc e requirements, the assessment and clearance takes time. \nThese goods, therefore, do not fit into the scheme, which envisages Customs clearance on a fast -\ntrack basis. Further, air terminals and LCS are not equipped to handle certain goods.", "In these \ncases, due to additional complianc e requirements, the assessment and clearance takes time. \nThese goods, therefore, do not fit into the scheme, which envisages Customs clearance on a fast -\ntrack basis. Further, air terminals and LCS are not equipped to handle certain goods. Thus, in \ngeneral the following categories of goods are not allowed import through the courier mode: \n(a) Precious and semi -precious cargo; \n(b) Animals and plants; \n(c) Perishables; \n(d) Publications containing maps depicting incorrect boundaries of India; \n(e) Precious and semi -precious ston es, gold or silver in any form; \n(f) Goods under Export Promotion Schemes including EOU scheme; \n(g) Goods exceeding weight limit of 70 kgs. ( Individual packages) imported though courier \nunder manual mode. However, under the electronic mode, no such restricti on regarding \nweight has been provided. \n2.2 Clearance of goods under EOU scheme is permitted under the electronic mode. Custom s Manual , 2023 \n168 \n 3.", "However, under the electronic mode, no such restricti on regarding \nweight has been provided. \n2.2 Clearance of goods under EOU scheme is permitted under the electronic mode. Custom s Manual , 2023 \n168 \n 3. Categories of goods allowed export through courier: \n3.1 As in the case of imports, all goods are allowed to be exported though courier except for the \nfollowing excluded categories: \n(a) Goods attracting any duty on exports; \n(b) Goods exported under export promotion schemes, such as Drawback, DEEC, EPCG, \netc. \n(c) Goods where the value of the consignment is above Rs.25,000/ - and transaction in foreign \nexchange is involved (the limit of Rs.25,000/ - does not apply where th e G.R. waiver or \nspecific 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\n3.2 Vide Notification No. 68/2018 - Cus. (N.T.), dated 03 -08-2018, the export of cargo through Courier \nmode under Merchandise Exports from India Scheme (MEIS) upto FOB value upto Rs.5,00,00 0/ \n- per consignment has been allowed for the goods listed in Appendix 3C of the Foreign Trade \nPolicy 2015 -2020.", "Chapter 5 - Classification_Assessment of Projects Imports_ - Para 7 - _7. Postal imports for personal use_.txt\n6.1 All goods imported by a passenger or a member of crew in his baggage are classifiable under \nTariff Heading 9803 and levied to a single rate of duty. Such goods need not be classified \nseparately in the Tariff. However, Tariff Heading 9803 does not apply to motor vehicles, alcoholic \ndrinks, and goods imported through courier service. Such assessment will also not apply to goods \nimported by a passenger or a member of the crew under an import license or a customs clearance \npermit.", "Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 11 - _14. Compliance of mandatory Indian Quality Standards _IQS_ _.txt\n13.1 In order to put in place a robust system of inspection with pres ence of officials from CLRI at \nidentified Customs stations to check the unauthorised export of semi -finished leather in the guise \nof finished leather (with intent to evade applicable export duty), Board in consultation with CLE \n(Council for Leather Exports ) has prescribed the following arrangement w.e.f. 15 -4-2013: \n(a) Officials of CLRI shall be deployed at Chennai, Mumbai and Kolkata ports and Kanpur and \nTughlakabad ICDs and the cost thereof shall be borne by CLE. \n(b) The officials of CLRI shall assist Customs officers in examination of export consignments of \nleather. Where required, samples shall be drawn by Customs in presence of officials of \nCLRI. Samples so drawn by Customs shall be sent to CLRI or approved labs for testing. \n[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\n5.1 The imported goods, which are interdicted for examination by the RMS, are required to be \nexamined for verification of correctness of description/declaration given in the Bill of Entry and \nrelated documents. The imported goods may also be examined prior to assessment in cases \nwhere the importer does not have complete information with him at the time of import and requests \nfor examination of the goods before assessing the duty liability or, where the proper officer, on \nreasonable belief feels that the goods s hould be examined before assessment, giving reasons for \nthe same. Wherever required, samples are drawn in the examination area for chemical analysis, \nverification or any other purposes. \n5.2 After assessment by the appraising group or for cases where examinat ion is carried out before \nassessment, bill of entry needs to be presented for registration for examination of imported goods \nin the import shed. The proper officer of customs examines the goods along with requisite \ndocuments. The shipments, found in order are given clearance order by the proper officer of \ncustoms in the Import Shed.", "The proper officer of customs examines the goods along with requisite \ndocuments. The shipments, found in order are given clearance order by the proper officer of \ncustoms in the Import Shed. \n5.3 Standard Examination Order: \nIn order to enhance uniformity in assessments across various Customs ports across the Country \nBoard introduced the RMS generated uniform examinatio n orders for group 4 (Metal Products) \nfrom 5th September 2022 (part 1). In the first phase, the generation of uniform examination orders \nis for second check cases only and would be expanded to first check consignments in the 2nd \nPhase. Further, in part 2 u nder phase 1, the generation of uniform examination orders has also \nbeen implemented for group 5 (chapter 4) with effect from 15th September, 2022. \n[Refer Circulars No.14/2021 -Customs dated 07.07.2021, No.16/2022 -Customs dated \n29.08.2022 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\n10.1 All goods exported by post are required to accompanied by the Declarations filed in the prescribed \nform as stipulated under Notification No. 48/2018 -Cus (N.T.) dated 04.06.2018. \n \n10.2 In terms of the exports made under claim of benefit under Chapter 3 (Reward Scheme) of FTP, \nthe exporter shall file a Form prescribed under Notification No. 48/2018 Customs (N.T.) dated \n04.06.2018.", "Chapter 17 - Import and Export through Post - Para 11 - _12. Drawback in respect of goods re -exported through post_.txt\n10.3 All exports by post, where the value exceeding Rs.50/ - and where payment has to be received, \nmust be declared on the exchange control form viz. P.P. form. When the postal article is covered \nby a certificate issued by the RBI (with or without limit) or by a n authorised dealer in foreign \nexchange that the export does not involve any transaction in foreign exchange upto Rs. 500/ -, the \ndeclaration 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\n10.4 All the letters and parcels before being produced by the postal authorities to Customs officer in \nthe Foreign Post Office should ensure that that prohibited goods like narcotic drugs, foreign \nexchange, currency etc. is not being sent through the parcel. The suspected parcels are to be \npresented to the Customs department which can be detained and handed over to the postal \nauthorities 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\n10.5 The detained parcels are opened by Customs officer in presence of the postal authorities and if \nsame do not contain any prohibi ted or restricted goods and there is no misdeclaration of value the \nparcels 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\n10.6 If the detained parcels contain restricted or prohibited goods or mis -declared goods with intention \nto avail ina dmissible export benefits, the case is investigated and adjudication proceedings are \ninitiated. \n Custom s Manual , 2023 \n184 \n 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\n11.1 The exporters claiming any export benefits for the goods exported through post as prescribed in \nthe Rules shall label the outer packing of the consignment and the exporter shall deliver to postal \nauthorities a claim in the prescribed Annexure. The date of receipt of claim by proper officer of \nCustoms 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\n11.2 In case the claim is incomplete, a deficiency memo shall be issued within 15 days and if exporter \ncomplies within 30 days, an acknowledgement shall be issued. The date of issue of \nacknowledgement shall be taken as date of filing the claim for the purpose u nder the Customs \nAct, 1962. \n \n11.3 Drawback on exports through post is sanctioned by the respective Foreign Post Office.", "Chapter 6 - Customs Valuation - Para 1 - _1. Introduction_.txt\nCustoms Valuation", "Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 9 - _12. International Standards for Phytosanitary Measures _ISPM -15__.txt\n11.1 In terms of the relevant provisions of the Foreign Trade Policy, the following procedure is \nprescribed for clearance of imported metal scrap. \n(i) Import of any form of metallic waste, scrap will be subject to the condition that it will not \ncontain hazardous, toxic waste, radioactive contaminated waste / scrap containing \nradioactive material, any type of arms, ammunition, mines, shells, live or used cartridge or \nany other explosive material in any form either used or otherwise. \n(ii) In view of Circular No. 48/2016 -CustomsImport of metallic waste and scrap (both ferrous \nand non -ferrous) of certain categories, listed in Para 2.54 of Handbook of Procedures \n(2015 -2020)in shredded form shall be permitted through all ports of India without any pre -\nshipment certificate as per the existing practice.", "[Refer Circular No.48/2016 dated 26.10.2016 and Circular No.53/2016 -Customs \n dated 18.11.2016] Custom s Manual , 2023 \n86 \n \n(iii) Import of metallic waste, scrap(both ferrous and non -ferrous), Para 2.54 of Handbook of \nProcedures (2015 -2020)., in unshredded compressed and loose form shall be subject to the \nguidelines issued the Director General of Foreign Trade, Ministry of Commerce a nd \nIndustry, Government of India under Public Notice No. 38/2015 -2020 dated 06.10.2016 \n(followed by a Corrigendum by way of a Public Notice No. 40/2015 - 2020 dated 25.10.2016) \nand as per the following procedure: \n(a) The consignments of un -shredded, compressed or loose scrap shall be cleared only \nthrough those EDI ports where Risk Management Module is operational. These \nconsignments will be subjected to documentary or physical check on the basis of \nselection done by Risk Management System.", "These \nconsignments will be subjected to documentary or physical check on the basis of \nselection done by Risk Management System. \n(b) All the designated seaports as specified in the DGFT Public Notice No. 38/2015 -2020 \ndated 06.10.2016 are expected to install and operationalize Radiation Portal Monitors \nand Container Scanners by 31.03.2017 and till such time, the consignments of un -\nshredded, compressed or lo ose scrap shall be subjected to scanning based on risk \nassessment at those ports where such facilities for scanning are currently existing. \n(c) Depending upon the congestion at the Port/ICD, the availability of manpower and the \nantecedents of the importer, t he concerned Principal Commissioner/Commissioner of \nCustoms or Principal Commissioner/Commissioner of Central Excise, as the case \nmay be, may permit the importer to remove the sealed container at his own risk and \ncost to his factory premises under re -wareh ousing procedure. This would be subject \nto conditions specified in (a) & (b).", "This would be subject \nto conditions specified in (a) & (b). The importer shall furnish the following documents \nto the Customs at the time of clearance of goods: \n(a) Pre-shipment inspection certificate as per the format in Annexure -I to the said \nAppendix 5 from any Inspection & Certification agencies given in the said \nAppendix 5 to the effect that: \n(i) The consignment does not contain any type of arms, ammunition, mines, \nshells, cartridges, radioactive contaminated or any other explosive material \nin any form either used or otherwise. \n(ii) The imported item(s) is actually a metallic waste/ scrap/ seconds/ defective \nas per the internationally accepted parameters for such a classification. \n(b) Copy of the contract between the importer and the exporter stipulating that the \nconsignment does not contain any type of arms, ammunition, mines, shells, \ncartridges, radioactive contaminated, or any other explosive material in any \nform either used or other wise. \n(c) Import of scrap would take place only through following designated ports and \nno exception is allowed even in case of EOUs and SEZs listed below in table \n7.1.", "Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 9 - _12. International Standards for Phytosanitary Measures _ISPM -15__.txt\nTable 8.1: List of designated ports and ICDs for Import of scrap", "Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 9 - _12. International Standards for Phytosanitary Measures _ISPM -15__.txt\n\n \nS.No. Ports S.No . Port/ICDs \n1. Chennai 16. Kattupalli \n2. Cochin 17. Hazira \n3. Ennore 18. Kamarajar \n4. JNPT 15. Ahmedabad ICD \n5. Kandla 16. Dadri (Greater \nNoida) ICD \n6. Kolkata 17. Jaipur ICD \n7. Mormogua 18. Jodhpur ICD Custom s Manual , 2023 \n87 \n S.No. Ports S.No . Port/ICDs \n8. New Mangalore 19. Kanpur ICD \n9. Mumbai 20. Loni. Ghaziabad \n10. Mundra 21. Ludhiana ICD \n11.", "Port/ICDs \n8. New Mangalore 19. Kanpur ICD \n9. Mumbai 20. Loni. Ghaziabad \n10. Mundra 21. Ludhiana ICD \n11. Paradip 22. Malanpur ICD \n12. Pipava 23. Mulund ICD \n13. Tuticoron 24. Nagpur ICD \n14. Vishakaptnam 25. Pitampur ICD \n15. Krishnapatnam 26. Udaipur ICD", "Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 9 - _12. International Standards for Phytosanitary Measures _ISPM -15__.txt\n\n \n[Refer DGFT Public Notice 15/2015 -2020 dated 20.07.2021] \n(iv) Import of other kinds of metallic waste and scrap will be allowed in terms of conditions of \nITC (HS). Further, import from Hodaideh, Yemen and Bandar Abbas, Iran will be in shredded \nform only. \n(v) In respect of metal scrap in unshredded, compressed or loose form accompanied by a pre -\nshipment inspection certificate, examination will be 25% of the containers in respect of \nmanufacturer -importers and 50% in respect of traders, for each import consignment, subject \nto examination of a minimum of one container. The container selected will be examined \n100%. Where EDI with Risk Management Module (RMM) is operational, the percentage of \nexamination will be determined by the RMM.", "The container selected will be examined \n100%. Where EDI with Risk Management Module (RMM) is operational, the percentage of \nexamination will be determined by the RMM. \n(vi) Imported metal scrap in unshredded, compressed or loose form not accompanied by the \nprescri bed pre -shipment inspection certificate will be subject to 100% examination apart \nfrom stringent penal action for violation of provisions of the FTP. The examination may be \ndone in the presence of police authorities, if considered necessary by the Commissi oner, at \nthe risk and cost of the importer. \n(vii) For scrap imported in shredded form examination may be limited to 10% of the consignment \nsubject to examination of minimum one container. The identified container should be \nexamined 100%. \n(viii) In respect of metal scrap consignments meant for EOUs and SEZ units the existing \nprocedure is relevant subject to 100% examination at the premises of the EOU or the SEZ \nunit, in the presence of police authorities, if considered necessary by the proper officer.", "(viii) In respect of metal scrap consignments meant for EOUs and SEZ units the existing \nprocedure is relevant subject to 100% examination at the premises of the EOU or the SEZ \nunit, in the presence of police authorities, if considered necessary by the proper officer. \n(ix) It will be th e responsibility of the shipping line to ensure that every consignment of metal \nscrap in unshred ded, compressed or loose form is accompanied by such a preshipment \ninspection certificate before it is loaded on the ship. Failure to observe this precaution wo uld \ninvite penal action for abetment regarding irregular import of metal scrap. \n[Refer Circulars No.", "Failure to observe this precaution wo uld \ninvite penal action for abetment regarding irregular import of metal scrap. \n[Refer Circulars No. 43/2001 -Cus., dated 6 -8-2001, No.58/2001 -Cus., dated 25-10-2001, No.21/2003 -\nCus., dated 28 -3- 2003, No.23/2004 -Cus., 5 -3-2004,No.39/2004 -Cus., dated 3 -6-2004, No.60/2004 -Cus., \ndated 26 -10-2004, No.40/2005 -Cus.", "dated 3 -10-2005, No.48/2005 -Cus., dated 28 -11-2005, No.28/2006 -\nCus., dated 6 -11-2006, No.13/2007Cus., dated 2 -3-2007, No.2/2010 -Cus., dated 9 -2-2010, and \nNo.8/2010 -Cus., dated 26 -32010, No.48/2016 dated 26.1 0.2016 and Instructions F.No.450/80/2000 -\nCus.IV, dated 247 -2000, F.No.450/132/2004 -Cus.IV, dated 4 -1-2005, F.No.450/122/2005 -Cus-IV, dated \n13-10-2005, 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\n(1) A licensee may surrender the license granted under Customs House Agents Licensing \nRegulations, 1984, the Customs House Agents Licensing Regulations, 2004, the Customs \nBrokers Licensing Regulations, 2013 or the Customs Brokers Licensing Regulations, 2018 \nthrough a written request to the Principal Commissioner of Customs or Commissioner o f \nCustoms who has issued the license, as the case may be.", "Chapter 29 - Customs Brokers - Para 8 - _9. Period of validity of a license_.txt\n(2) On receipt of the request under sub -regulation (1), the Principal Commissioner of Customs \nor Commissioner of Customs may revoke the license if, (a) the licensee has paid all dues \npayable to the Ce ntral Government under the provisions of the Act, rules or regulations \nmade thereunder; and (b) no proceedings are pending against the licensee under the Act \nor the rules or regulations made thereunder.", "Chapter 32 - Grievance Redressal - Para 1 - _1. Introduction_.txt\nGrievance Redressal", "Chapter 16 - Import and Export through Courier - Para 2 - _2. Categories of goods allowed import through courier_.txt\n1.1 Imports and exports through courier are becoming increasingly popular. At present, the courier \nclearances are allowed both under manual mode as well as electronic mode. The courier \nclearances under the manual mode are governed by Courier Imports and Exports (Clearance) \nRegulations, 1998, and courier clearance under electronic mode are governed by C ourier \nImports and Exports (Electronic Declaration and Processing) Regulations, 2010. The courier \ngoods are cleared through a fast -track basis on observance of simple formalities by courier \ncompanies. Examination of parcels is kept to the mini mum and clearance is allowed on the \nbasis of selective scrutiny of documents. The duty, where leviable, is paid by the courier \ncompany 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\n1.2 The facility of imports and exports through courier mode is allowed to only to those \ncourier companies which are registered by the Customs. These courier companies \nare called \u201cAuthorised Courier s\u201d. The courier parcels are normally carried by passenger/ cargo \naircrafts. I n the case of clearance through Land Customs Stations (LCS), other mode of \ntransport 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\n\n \n1.3 At present, the facility of courier clearance under the manual mode is availabl e at \nCustoms airports in Mumbai, Delhi, Chennai, Calcutta, Bangalore, Hyderabad, \nAhmedabad, Jaipur, Trivandrum, Cochin, Coimbatore, Calicut and Tiruchirappalli and Land \nCustoms Stations at Petrapole and Gojadanga. The c ourier clearances under the \nelectronic mode of Customs clearance are made operational at Delhi, Mumbai and \nBangalore airports.", "Chapter 16 - Import and Export through Courier - Para 2 - _2. Categories of goods allowed import through courier_.txt\n1.4 The scheme of Customs clearance of imports and exports by courier mode introduces \ncertain procedural relaxation. Such imports and exports shall, however, continue to be \ngoverned 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\n12.1 Section 61(2) of the Customs Act, 1962 provides that if the Board considers it necessary so to do, \nin the public interest, it may, - \n(a) by order, and under the circumstances of an exceptional nature, to be specified in such \norder, waive the whole or any part of the interest payable under this section in respect of \nany warehoused goods; \n(b) by notification in the Official Gazette, specify the class of goods in respect of which no \ninterest shall be charged under this section; \n(c) by notification in the Official Gazette, specify the class of goods in respect of which the \ninterest shall be chargeable from the date on which the proper officer has made an order \nunde r sub -section (1) of section 60.", "Chapter 30 - Offences and Penal Provisions - Para 4 - _4. Confiscation of conveyances_packages etc._.txt\n3.1 The word \u201cconf iscation\u201d implies appropriation consequential to seizure. The essence and the \nconcept of confiscation is that after confiscation, the property of the confiscated goods vests with \nthe Central government.", "Chapter 30 - Offences and Penal Provisions - Para 4 - _4. Confiscation of conveyances_packages etc._.txt\n\n \n3.2 The adjudicating authority makes the decision regarding confiscation of goods. The \nspecific/different categories of violations under which the import or export goods are liable to Custom s Manual , 2023 \n308 \n confiscation, are enumerated in Section 111 and 113 of the Customs Act.", "The \nspecific/different categories of violations under which the import or export goods are liable to Custom s Manual , 2023 \n308 \n confiscation, are enumerated in Section 111 and 113 of the Customs Act. In gen eral, any goods \nimported which are unloaded or attempted to be unloaded at any place other than appointed under \nclause (a) of section 7 for the unloading of such goods; or any goods imported through any routes \nother than notified under clause (c) of Sectio n 7 of the Customs Act, 1962; also the goods which \nare imported or attempted to be imported or brought into Indian customs waters, contrary to any \nprohibition imposed by or under Customs Act, 1962 or any other law for the time being in force; \nalso any duti able or prohibited goods attempted to be cleared by way of concealment, undeclared \nin arrival manifest or import manifest, mis -declaration in quantity, description or value etc., are liable \nto be confiscated.", "The imported or export goods are also liable to confiscation if there is an intention \nto evade Customs duty or to fraudulently avail the exemption / benefits available subject to any \ncondition or under various export promotion schemes, such as Drawback, EOU etc. Also liable to \nconfiscation are goods en tered for exportation which does not correspond in respect of value or in \nany material particular with the entry made or in the case of baggage with the declarations made \nunder Section 77 of the Customs Act, 1962.", "Chapter 30 - Offences and Penal Provisions - Para 4 - _4. Confiscation of conveyances_packages etc._.txt\n3.3 Smuggled goods may be confiscated even if its form has been changed. In case the smuggled \ngoods are mixed with other goods in such manner that the smuggled goods cannot be separated \nfrom such other goods, then the whole of goods are liable to be confiscated as per Section 120 of \nthe Customs Act , 1962.", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 12 - _14. National Risk Management Committee _NRMC__.txt\n12.1 Risk Management in export clear ance was introduced in July 2013 (Circular No.23/2013 -Customs \ndated 24.06.2013 refers). RMS in exports clearance has enabled low risk consignments to be \ncleared based on self -declaration by the exporters, while routing high -risky consignments to field \nofficers for verification of self -declaration or examination of consignment or both. This has resulted \nin reduction in dwell time, transaction cost, clearance formalities without compromise with Custom \ncontrols and other regulatory compliances in respect of ex port of goods. \n12.2 Shipping Bills filed electronically in ICES through the Service Centre or the ICEGATE are \nprocessed by RMS through a series of steps/corridors and an electronic output is produced for the \nICES. This output from RMS determines the flow of t he Shipping Bill in ICES i.e.", "12.2 Shipping Bills filed electronically in ICES through the Service Centre or the ICEGATE are \nprocessed by RMS through a series of steps/corridors and an electronic output is produced for the \nICES. This output from RMS determines the flow of t he Shipping Bill in ICES i.e. whether the \nShipping Bill will be taken up for verification of self -assessment/examination or both; or be given \n\u201cLet Export Order\u201d directly after payment of Export duty (if any) without any given verification of \nself-assessmen t/ examination. \n12.3 To provide support in decision making and to ensure uniformity in verification practices adopted \nby customs officers, the RMS also provides suitable instructions for Assessing Officer and \nExamining Officer. Deviation or variance with RMS instructions as discussed under Para 10.4 in \nrespect of import are also apply, mutatis mutandis, in export. \n [Refer Para 5 of the Circular No.23/2013 -Customs dated 24.06.2013 ] \n12.4 The selection of Shipping Bills for verification of Self -assessment and/or examination is based on \nthe output given by RMS to ICES.", "[Refer Para 5 of the Circular No.23/2013 -Customs dated 24.06.2013 ] \n12.4 The selection of Shipping Bills for verification of Self -assessment and/or examination is based on \nthe output given by RMS to ICES. However, owing to some technical reasons if RMS fails to \nprovide output to ICES or RMS output is not received by ICES , wit hin a pre -defined time window, \nthe existing norms of assessment and examination (Refer Para 10 of the Circular No.23/2013 -\nCustoms dated 24.06.2013) are applicable. \n12.5 Pursuant to launch of RoDTEP (Remission of Duties or Taxes on Export Products) scheme on \n01.01.2021, the phase -II of RMS in exports has been launched. Now subsequent to filing of EGM, \nthe Shipping Bills having a claim of Duty Drawback or RoDTEP scheme are processed by RMS \nthrough a series of steps/corridors and an electronic output is generate d for the ICES. This output \ndetermines the flow of the Shipping Bill in ICES i.e.", "This output \ndetermines the flow of the Shipping Bill in ICES i.e. whether the Shipping Bill will be taken up by \nthe Customs Officers for verification of these claims or not, before grant of these export incentives \nto exporter. The RMS will select the Shipping Bills for audit, after issue of LEO, and these selected \nShipping Bills will be directed to the audit officers for scrutiny. Custom s Manual , 2023 \n42 \n 13. Other RMS capabilities :", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 12 - _14. National Risk Management Committee _NRMC__.txt\n\n \n13.1 Data Analytics and Machine learning: Traditionally, Risk Rules are created by NCTC staff. Risk is \nassessed based on data analysis conducted through the use of various tools, as well as the \nanalysis of legal changes, notifications, circulars. In order to leverage new technologies for \nautomated analysis and targeting, machine learning base d interdictions have been introduced in \nthe RMS application. With the enhanced precision and accuracy in the interdiction of risky cargo, \nNCTC has successfully codified various descriptive fields and created data -based interdictions for \nautomated identific ation of risky declarations through machine learning tools. \n13.2 Express Cargo Clearance System (ECCS): ECCS is a web -based automated clearance System, \nwhich was launched in the year 2017, for risk based electronic clearance of express cargo, \nhandled by couri er companies. Currently, it is operational at three courier terminals viz Mumbai, \nDelhi, and Bengaluru.", "Currently, it is operational at three courier terminals viz Mumbai, \nDelhi, and Bengaluru. Customs declarations filed for clearance under ECCS are known as courier \nbills of entry (CBEs) and courier shipping bills (CSBs), and are different from the regular customs \ndeclarations, used for clearance of normal cargo. CBEs and CSBs filed for customs clearance \nunder ECCS are subjected to RMS processes. RMS either facilitate or interdict a CBE or CSB as \nper risk parameters. Imported goods or export goo ds covered under CBEs or CSBs that are \nfacilitated by RMS (no assessment and no examination) and cleared by customs Xray scanning \nshall be given out of charge or let export order, respectively. Under new initiatives of \u201cauto out of \ncharge\u201d or \u201cauto let exp ort\u201d, for fully facilitated CBE\u2019s or CSEs are given automatic by ECCS \nSystem. \n[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\n\n \n13.3 Container Selection Module (CSM): Non -Intrusive inspection (NII) is also an integral part of risk \nmanagement ecosystem, wherein risk is assessed based on cargo declaration and risky \ncontainers are scanned to identify and mitigate risks related to concealment. Import General \nManifests (IGMs), filed electronically, at a few selected locations, are processed by the RMS and \nan electronic output is produced, determining whether or not a container will be scanned by using \nNII equipment. By the end of 2020, CBIC has deployed 15 Container Scanners at 12 major port \nlocations. After the link age between Container Selection Module commonly known as \u201cCSM\u201d \nApplication and Bill of Entry module of ICES has been established, a new feature is appearing as \npop-up on the screen of OOC officers. The Docks Examiner and OOC Officer can see on their \nscreen whether a container has been selected for scanning or not .", "The Docks Examiner and OOC Officer can see on their \nscreen whether a container has been selected for scanning or not . \n13.4 Logistics security - E-sealing of export containers: Board, in the year 2017, introduced e -sealing \nof self -sealed export containers replacing the existing procedure of supervised factory stuffing with \none-time bottle seal. An e -seal is a sealing device, having an inbuilt unique Radio Frequency \nIdentification (RFID) chip, which can be identified by chip readers. E -sealing has enhanced the \nsupply chain security and cargo integrity of export containe rs, as it significantly reduces the \npossibility of any unlawful intrusion or replacement of cargo en -route to customs gateway port. \nNCTC -Cargo (former RMCC) has been entrusted with the overall management of the e -seal \nproject, including the authorisation o f vendors and e -sealing data management. \n13.5 IPR Application: RMCC responsible for registration of intellectual property rights with Indian \ncustoms. These registered rights are protected by Indian Customs across all Customs stations.", "13.5 IPR Application: RMCC responsible for registration of intellectual property rights with Indian \ncustoms. These registered rights are protected by Indian Customs across all Customs stations. \nBased on set out paramete rs, RMS interdicts consignments that may be infringing the intellectual \nproperty rights of these registered right holders. In the year 2017, RMCC launched a new Web -\nbased IPR Application (IPR::ICeR) https://ipr.icegate.gov.in for this registration. This Ap plication \nprovides for linkage with other sites, and also has provision for raising queries and replying to \nqueries. UTRN (Unique Temporary Registration Number) function as user -id for access for \namendments/query reply/sending infringement message, provisi on for registration under \ninternational agreements/protocols. The other facilities under new application include facility to the \nRight Holder to upload 20 images and features of genuine & fake products, amendment or renewal \nof UPRN (Unique Permanent Regis tration Number), sending infringement messages and to have \naccess to bond Transactions.", "The other facilities under new application include facility to the \nRight Holder to upload 20 images and features of genuine & fake products, amendment or renewal \nof UPRN (Unique Permanent Regis tration Number), sending infringement messages and to have \naccess to bond Transactions. Custom s Manual , 2023 \n43 \n 13.6 Under Single Window initiative (SWIFT), import -related risks of PGAs, such as Central Drug \nStandard and Control Organisation (CDSCO), Food Safety and Standards Author ity of India \n(FSSAI), Plant Quarantine (PQ), Animal Quarantine (AQ), and Wildlife Crime and Control Bureau \n(WCCB), are being gradually managed in the RMS application by adopting an integrated risk \nmanagement approach. A risk -based selection of Bills of Ent ry for four PGAs namely FSSAI, \nWCCB, 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\n6.1 In case of export goods, the Authorised Courier files Courier Shipping Bills with the proper \nofficer of Customs at the airport or LCS before departure of flight or other mode \nof transport, as the case may be. Different Forms have be en prescribed for export \nof documents and other goods. The Authorised Courier is required to present the \nexport goods to the proper officer for inspection, examination and assessment. \n6.2 For certain categories of export goods, a reg ular Shipping Bill, as prescribed in the Shipping \nBill and Bill of Export (Form) Regulations, 1991 is required to be filed. Such Shipping Bills are \nprocessed at the Air Cargo Complex or the EOUs or STP or EHTP and thereafter with \nthe permiss ion of Customs, the goods are handed over to a courier agency for onward dispatch.", "Such Shipping Bills are \nprocessed at the Air Cargo Complex or the EOUs or STP or EHTP and thereafter with \nthe permiss ion of Customs, the goods are handed over to a courier agency for onward dispatch. \nThe goods to which this procedure applies are: \n(a) Goods originating from EOUs/STPs/EHTP, \n(b) Goods exported under DEEC, EPCG and Drawback schemes, and \n(c) Goods which require a lice nce for export under the Foreign Trade (Development and \nRegulation) Act,1992. \n6.3 Under courier Regulations for electronic mode, the forms for filing Customs declarations for \nexport goods are (a) Courier Shipping Bill -III (CSB -III) for documents i n Form G and (b) \nCourier 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\n14.1 The EOUs earlier were required to procure excisable goods from DTA without payment of Central \nExcise duty on strength of CT -3, which was issued by the Superintendent of Central Excise in \ncharge of the EOU. Such goods were required to be brought directly from the manufacturer/ \nwarehouse into the unit's premises under A.R.E. -3 procedure. To avoid separate permission every \ntime, the EOUs were issued pre -authenticated CT -3 in booklet form and against such pre -\nauthent icated CT -3. Now, supplies to EOUs by a registered person have been made to be treated \nas deemed export supplies under Section 147 of CGST Act for which Notification No. 48/2017 -\nCentral Tax dated 18.10.2017 has been issued. The EOUs are allowed to procure capital goods, \nraw materials, consumables etc. on payment of GST by following the procedure as prescribed in \nCircular no 14/14/2017 -GST dated 06.11.2017.", "The EOUs are allowed to procure capital goods, \nraw materials, consumables etc. on payment of GST by following the procedure as prescribed in \nCircular no 14/14/2017 -GST dated 06.11.2017. As per this procedure, recipient EOU has to give \nprior intimation of goods to be procured in a prescri bed form to registered supplier as well as \njurisdictional GST officers of supplier as well as of EOU. The supplies will then be made under the \ntax invoice. After receipt of goods at EOU, tax invoice will be endorsed by EOU, a copy of which \nwill be given to all to whom original intimation of procurement was given. Goods procured from \nDTA and found to be defective can be returned to the manufacturer as prescribed by Central \nExcise law/GST law. Custom s Manual , 2023 \n249 \n 15.", "Goods procured from \nDTA and found to be defective can be returned to the manufacturer as prescribed by Central \nExcise law/GST law. Custom s Manual , 2023 \n249 \n 15. DTA sale: \n15.1 The goods manufactured by EOU s are allowed to be sol d in Domestic Tariff Area (DTA) upon \nfulfilment of certain conditions in terms of Para 6.8(a) of the FTP read with Para 6.14 and Appendix \n6G of the HBP. \n15.2 The EOUs (other than gems & jewellery units) are allowed to sell goods (including rejects, scrap, \nwaste, remnants and by -products) in DTA on payment of applicable central excise duty or \napplicable GST alongwith reversal of Basic Customs Duty on inputs used in finished goods \n(including by -products, rejects, waste and scraps arising in the course of product ion, manufacture, \nprocessing or packaging of such goods) if they are NFE positive. Gems and Jewellery units may \nsell up to 10% of FOB value of export of preceding year subject to fulfilment of positive NFE.", "Gems and Jewellery units may \nsell up to 10% of FOB value of export of preceding year subject to fulfilment of positive NFE. \n15.3 For a newly set up unit, Advance DTA sale is als o allowed on the basis of the projection of export \nin the first year. For pharmaceutical units, advance DTA sale is allowed on the basis of the \nprojection of export in the first two years. The advance DTA sale is to be adjusted within two years \nfrom the da te of commencement of production by an EOU. However, in case of pharmaceutical \nunits, this period for adjustments is three years. For this purpose, a separate bond is to be \nexecuted with the Assistant/ Deputy Commissioner to cover the difference of duty pa id on the \nadvance DTA sale and the duty payable on such goods. \n15.4 The DTA sale facility is not available for certain products namely, pepper & pepper products, \nmarble and such other items as are notified from time to time.", "15.4 The DTA sale facility is not available for certain products namely, pepper & pepper products, \nmarble and such other items as are notified from time to time. This facility is also not available to \nunits engaged in the activities of packaging/ labelling/ segregation/ refrigeration/ compacting/ \nmicronisation/ pulverization/ granulation/ conversion of monohydrate form of chemical to \nanhydrous form or vice versa. \n \n15.5 Specified supplies of goods in DTA as provided in Para 6.09 of FTP and are counted for fulfilment \nof 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\n3.1 In terms of Section 27 of the Customs Act, 1962 an application for refund is required to be filed \nwithin one year from the date of payment of duty and interest. Normally, the time limit of one year \nis computed from the date of paym ent of duty, however, in following situations, such time limit is \ncomputed differently:", "Chapter 14 - Refunds under Customs and IGST Act - Para 3 - _4. Processing of refund claim_.txt\n(a) In case of goods which are exempt from payment of duty by an ad -hoc exemption order \nissued under Section 25(2) of the Customs Act, 1962 the limitation of one year i s to be \ncomputed from the date of issue of such order; \n \n(b) Where duty becomes refundable as a consequence of judgment, decree, order or direction \nof the appellate authority, Appellate Tribunal or any court, the limitation of one year is to be \ncomputed 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\n(c) Where any duty is paid provisionally under Section 18 of the Customs Act, 1962 the \nlimitation of one year is to be computed from the date of adjustment of duty after the final \nassessment thereof or in case of re -assessment, from the date of such re -assess ment; and", "Chapter 14 - Refunds under Customs and IGST Act - Para 3 - _4. Processing of refund claim_.txt\n(d) The date of payment of any duty and interest in relation to a person, other than the importer \nshall be the date of purchase of goods by such person \n \n3.2 The limitation of one year for claiming refund does not apply where any duty and interest has been \npaid under protest.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 6 - _9. Rejection of application_.txt\nEach application will be acknowledged (wherever applicable, shall be done digitally) and recorded \nin an AEO Programme database. \n8.1 Return of application: \n8.1.1 If application is incomplete or deficient, the applicant will be suitably informed within 30 days \nof the receipt. \n8.1.2 AEO Programme Manager will not process the following applications until the deficiencies, \nas indicated, are rectified: \n(a) Which is incomplete - This may be resubmitted with the complete information. \n(b) Where the application has not been made by a legal person - This can only be \nresubmitted by the concerned legal entity. \n(c) Where no responsible person is nominated - This can only be resubmitted when the \napplicant nominates a responsible person who will be the point of contact for the AEO \nProgramme. \n(d) Where the app licant is subject to bankruptcy proceedings at the time the application is \nmade: This may be resubmitted when the applicant becomes solvent.", "(d) Where the app licant is subject to bankruptcy proceedings at the time the application is \nmade: This may be resubmitted when the applicant becomes solvent. \n(e) Where a previously granted AEO status has been revoked -This may not be \nresubmitted until the period as prescribe d in paragraph 5.7.3 of the said Circular \n33/2016 - Customs has elapsed after the date of revocation. Para 5.7.3 states that, \u201cIn \ncase the AEO status is revoked, the AEO -T1 and AEO -T2 status holder will not be \nentitled to reapply for the AEO certificate for a period of one year from the date of \nrevocation.\u201d", "Chapter 22 - Duty Drawback - Para 3 - _4. Supplementary claim of Duty Drawback_.txt\n3.1 AIR or the Brand Rate may be claimed on the shipping bill at the time of export and requisite \nparticulars filled in the prescribed format of Shipping Bill/Bill of Export. In case of exports under \nelectronic Shipping Bill, the Shipping Bill itself is treated as the claim for Drawback. In case of \nmanual export, triplicate copy of the Shipping Bill is treated as claim for Drawback. The claim is \ncomplete only when accompanied by prescribed documents described in the Drawback Ru les \n2017. If the requisite documents are not furnished or there is any deficiency, the claim may be \nreturned for furnishing requisite information/documents. The export shipment, however, will not be \nstopped for this reason. \n[Refer Rule14 of Drawback Rules, 2017]", "Chapter 22 - Duty Drawback - Para 3 - _4. Supplementary claim of Duty Drawback_.txt\n3.2 Duty Drawback on goods exported by post is also allowed on following the procedure prescribed \nunder Rule 12of the Drawback Rules, 2017.", "Chapter 24 - Special Economic Zones - Para 2 - _3. Unit Approval Committee_.txt\n1.1 Special Economic Zone (SEZ) scheme was announced in April, 2000 with a view to provide an \ninternationally competitive environment for exports. The objectives of Special Economic Zones \ninclude making available goods and services free of taxes and duties supported by integrated \ninfrastructure for export production, expeditious and single window approval mechanism and a \npackage 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\n\n \n1.2 Earlier, the policy relating to th e Special Economic Zones was contained in the Foreign Trade \nPolicy and incentives and other facilities offered to the Special Economic Zone developer/co \ndeveloper and units were implemented through various notifications and circulars issued by the \nconcerne d Ministries/Department. However, in order to give a long term and stable policy \nframework with minimum regulatory regime and to provide expeditious and single window \nclearance mechanism, a Central Act for Special Economic Zones was found to be necessary. \nAccordingly, the SEZ Act, 2005 was enacted, which was given effect to from 10 -2-2006. Thus, \nactivities of SEZs and its units are governed by the provisions of the SEZ Act, 2005 and the rules \nissued there under viz. SEZ Rules, 2006. SEZ Scheme is administer ed by the Department of \nCommerce under Ministry of Commerce &Industry.", "Chapter 24 - Special Economic Zones - Para 2 - _3. Unit Approval Committee_.txt\n\n \n1.3 The Central Government, while notifying any area as a Special Economic Zone or an additional \narea to be included in the Special Economic Zone and discharging its functions under this Act, is \nto be guided by the following criteria, namely: \n(a) Generation of additional economic activity; \n(b) Promotion of exports of goods and services; \n(c) Promotion of investment from domestic and foreign sources; \n(d) Creation of employment opportunities; \n(e) Development of infrastructure facilities. \n(f) Maintenance of sovereignty and integrity of India, the security of the State and friendly \nrelations with foreig n States. \n1.4 SEZs may be set up for manufacturing of goods or rendering services or both and may be multi -\nproduct, sector specific, or Free Trade and Warehousing Zone. In terms of Section 53 of the SEZ \nAct, SEZs are deemed to be a territory outside the Custo ms territory of India for the purpose of \nundertaking the authorized operations and goods/ services entering it (from DTA) are treated as \nexports.", "In terms of Section 53 of the SEZ \nAct, SEZs are deemed to be a territory outside the Custo ms territory of India for the purpose of \nundertaking the authorized operations and goods/ services entering it (from DTA) are treated as \nexports. \n1.5 19 SEZs were established / notified before the enactment of the SEZ Act, 2005. Of which, seven \nSpecial Econom ic Zones Chapter 24 Custom Manual, 2018 175 SEZs were established by \nCentral 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\n(a) Central Government SEZs: Kandla SEZ (Gujarat), SEEPZ -SEZ (Maharashtra), Noida SEZ \n(U.P.), M adras SEZ (Tamil Nadu), Cochin SEZ (Kerala), Falta SEZ (West Bengal), \nVisakhapatnam (AP).", "Chapter 24 - Special Economic Zones - Para 2 - _3. Unit Approval Committee_.txt\n(b) State Government &Private Sector SEZs: Surat SEZ (Gujarat), Jaipur SEZ (Rajasthan), \nIndore SEZ (Madhya Pradesh), Jodhpur SEZ(Rajasthan), Moradabad SEZ, Manikanchan \nSEZ (West Bengal), Mahindra City (Chennai Tamil Nadu), Mahindra City (Chennai, Tamil \nNadu), Mahindra City (Chennai, Tamil Nadu), Salt Lake Electronic City (Kolkata), Surat \nApparel SEZ, Nokia SEZ (Chennai).", "Chapter 24 - Special Economic Zones - Para 2 - _3. Unit Approval Committee_.txt\n\n \n Custom s Manual , 2023 \n232 \n 2. Board of Approvals \n2.1 As per Section 8 of the SEZ Act, the Board of Approval (BOA) is to be chaired by an officer not \nbelow the rank of Additional Secretary in the Department of Commerce and includes Member \n(Customs), CBEC as its member. Presently, the BOA meetings are chaired by Commerce \nSecretary. The BOA approves proposals for establishing SEZs and providing infrastructure \nfacilities. Its functions include approving authorized operations of Developer/ Co -developer.", "Chapter 9 - Warehousing - Para 3 - _3. Appointment of Public Warehouses_.txt\n2.1 The facility of warehousing of the imported goods in Custom B onded Warehouses, without \npayment 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\n3.1 Advance Authorisations (AA) are issued to allow duty free import of inputs that are physically \nincorporated in the export product (after making normal allowance for wastage) as well as certain \nitems like fuel, oil, catalysts which are consumed in the cours e of their use to obtain the export \nproduct. The raw materials/inputs are allowed in terms of Standard Input -Output Norms (SION) or \nself-declared norms of exporter. The AA are issued on pre -export or post export basis in \naccordance 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\n3.2 AA are issued for physical exports as well as deemed exports. The holder is required to fulfil export \nobligation (EO) by exporting specified quantity/value of resultant product. The AA and the \nmaterials imported are n ot transferable even after completion of EO.", "Chapter 23 - Export Promotion Schemes - Para 4 - _4. Duty Free Import Authorisation _DFIA__.txt\n\n \n3.3 AA usually have a minimum of 15% value addition (except for Gems and Jewellery Sector) as \nprescribed under para 4.09 of FTP. The value addition for gems and jewellery and for specified \ngoods is less than 15% as prescribed in Para 4.61 of Handbook of Procedures. In case of Tea, \nthe minimum value addition is 50%. As per Appendix 11 in HBP 2009 -14 (Appendix 4C in HBP \n2015 -20), higher value addition is prescribed for export for which payment are not received in \nfreely convertible currency.", "Chapter 23 - Export Promotion Schemes - Para 4 - _4. Duty Free Import Authorisation _DFIA__.txt\n\n \n3.4 Normally, All Industry Rate (AIR) of Duty Drawback is not admissible with AA. However, a new \nscheme called Special Advance Authorisation for export of articles of apparels and clothing \naccessories of Chapters 61 & 62 of ITC (HS) is introduced w.e.f. 01.09.2016, wherein exporters \nare eligible for claiming AIR of Duty Drawback for non -fabric inputs on the exports and the value \nof any other input (non -fabric inputs) on which drawback is claimed or intended to be claimed shall \nbe more or equal to 22% value of export realized. Further, Brand Rate of Duty Drawback may be \nclaimed in respect of duty -paid inputs (not specified in the norms) which are used in the export Custom s Manual , 2023 \n223 \n product provided such duty paid inputs have been endorsed by RA for drawback payment on the \nAA. This specification ensures value addition norms. \n[Refer Circular No.", "This specification ensures value addition norms. \n[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\n3.5 AA are also issued on the basis of annual requirements of exporter, which enab les planning for \nmanufacturing / exports on a longer term basis. However, self -declared norms are not permitted \nunder annual requirement under FTP 2015 -20. Advance Authorisation for Annual Requirement is \nalso not available in respect of SION where any item of input appears in Appendix 4 -J of FTP \n2015 -20. \n \n[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\n\n \n3.6 Certain items that are otherwise prohibited for export may be exported under AA scheme, with \nconditions stricter than otherwise imposed including the export being allowed only from specified \nEDI enabled ports, subject to pre -import condition under notified SION/prior fixation of norms by \nNorms Committee, export obligation period being 90 days from import clearance without \nextensions and import being subject to non -transfer, including for job work and actual user \ncondition, and the inapplicability of provisi ons for regularisation of default, etc. \n[Refer Notification Nos. 1/2014 -Cus., dated 17 -1-2014 and No. 22/2015 -Cus.,dated 1 -42015 and \nCircular No.4/2014 -Cus., dated 10 -2-2014]", "Chapter 23 - Export Promotion Schemes - Para 4 - _4. Duty Free Import Authorisation _DFIA__.txt\n3.7 AA are issued either to a manufacturer exporter or merchant exporter tied to supporting \nmanufacturer(s) or to sub -contractors in respect of supplies of goods to specified projects provided \nthe name of such sub -contractor appears in the main contract.", "Chapter 23 - Export Promotion Schemes - Para 4 - _4. Duty Free Import Authorisation _DFIA__.txt\n\n \n3.8 The AA holders are required to file a bond with 100% Bank Guarantee for the duty difference with \nthe Customs at the time of importing duty free inputs. Certain categories of exporters are \nconditionally exempt from filing Bank Guarantee in terms of CBIC Circular No. 58/2004 -Cus dated \n21-10-2004 as amended last by Circular No. 15/2 014-Cus dated 18. 12.2014. In case AA holder \nexports first by using imported inputs/indigenously procured inputs, he can seek waiver of Bond \ncondition from DGFT in terms of Para 4.47 of HBP 2015 -20. In cases where the AA/DFIA/EPCG \nauthorisation holder is a registered member of an Export Promotion Council, he shall produce a \ncertificate of export performance or payment of duty/GST to claim exemption from furnishing Bank \nGuarantee from the concerned Export Promotion Council.", "In cases where the AA/DFIA/EPCG \nauthorisation holder is a registered member of an Export Promotion Council, he shall produce a \ncertificate of export performance or payment of duty/GST to claim exemption from furnishing Bank \nGuarantee from the concerned Export Promotion Council. Those who are not registered with \nExport Promotion Council, may produce such certificate by a practising Chartered Accountant who \nis registered with the GST Department (Centre/State/UT) for payment of GST. \n[Refer Circular No.31/2019 -Customs dated 13.09.2019 ]", "Chapter 23 - Export Promotion Schemes - Para 4 - _4. Duty Free Import Authorisation _DFIA__.txt\n3.9 Validity of an AA for making imports is 12 months but there is provision for RA to consider request \nof original authorization holder and grant one revalidation for six months from expiry date as \nprescribed in Para 4.41 of Handbook of Procedure, 2015 -20. For fulfilment of EO, no rmally a \nperiod of 18 months from the date of issue is specified, with certain exceptions of shorter or longer \nperiods 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\n\n \n3.10 Under the FTP 2015 -20, the exporters of gems and jewellery can import/pro cure duty free inputs \nfor manufacture of export product under various schemes viz. (i) Advance Procurement \n/Replenishment of Precious Metals from Nominated Agencies; (ii) Replenishment Authorization \nfor Gems; (iii) Replenishment Authorization for Consumabl es and (iv) Advance Authorization for \nprecious Metals. Import of gold for jewellery sector under Advance Authorization is on pre -import \nbasis with actual user condition. \n[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\n3.11 Keeping in view nuances of individual variants of Advance Authorization, individual notifications \nissued by Revenue have certain variations in conditions, inter alia, related to prevention of dual or \nunintended benefits. Custom s Manual , 2023 \n224 \n \n[Refer Notification Nos. 96 an d 99/2009 -Cus., both dated 11 -9-2009 and No.112/2009Cus., \ndated 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\n3.12 After introduction of GST, imports are liable to levy of IGST and Compensation Cess. However \nw.e.f. 13.10.2017, imports under AA are exempted from IGST and Compensation Cess. Such \nexemption is available only for physical exports and is subject to pre -import condition. \n \n[Refer Notification No.18/2015 -Cus dated 1 -4-2015 as amended by Notification No. \n79/2017 -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\n[Refer Notification No.18/2015 -Cus dated 1 -4-2015 as amended by Notification No. \n79/2017 -Cus. Dated 13.10.2017 & DGFT Notification No. 33/2015 -20 dated 13.10.2017 ] \n \n3.13 Domestic supplies to holder of AA are treated as deemed export under Section 147 of CGST Act, \n2017. 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\n[Refer Notification No. 47/2017 -Central Tax dated 18 -10-2017 & Notification No. \n48/2017 -Central Tax dated 18 -10-2017]", "Chapter 31 - Appeal_ Review and Settlement of Cases - Para 8 - _12. Customs Authority for advance Rulings_.txt\n11.1 Chapter XIV -A of Customs Act, 1962 provides an alternative channel for resolution of dispute for \nassessees without prolonged litigation in adjudication/appeals/revisions etc. by constituting \n\u201cSettlement Commission\u201d under section 32 of the Central Excise Ac t 1944 (1 of 1944). Presently, \nfour Benches of the Settlement Commission function at Delhi, Mumbai, Chennai and Kolkata. \nProvisions relating to Settlement Commission are contained in Sections 127A to 127N of the \nCustoms Act, 1962 In terms of Section 127B o f the Customs Act, 1962, any importer, exporter or \nany other person, may file an application before the Settlement Commission to have the case \nsettled, before adjudication of case.", "The application needs to be in such manner as may be \nspecified by rules, an d containing a full and true disclosure of his duty liability which has not been \ndisclosed before the proper officer, the manner in which such liability has been incurred, the \nadditional amount of customs duty accepted to be payable by him or such other pa rticulars like \nadmission of short levy on account of misclassification, undervaluation or inapplicability of \nexemption notification. It is also specified that no application can be made unless the appellant has \nfiled a Bill of Entry, or a Shipping Bill, or a bill of export, or made a baggage declaration, or a label \nor declaration imported or exported through post or courier and in relation to such document or \ndocuments, a Show Cause Notice has been issued to him by the Proper Officer. Provided the \nadditiona l amount of duty accepted by the applicant in his application exceeds Rs.3 lakhs. Provided \nfurther the applicant has paid the additional amount of customs duty accepted by him along with \ninterest due under section 28AA.", "Provided the \nadditiona l amount of duty accepted by the applicant in his application exceeds Rs.3 lakhs. Provided \nfurther the applicant has paid the additional amount of customs duty accepted by him along with \ninterest due under section 28AA. Provided further that no application shall be entertained by the \nSettlement Commission in cases which are pending in the Appellate Tribunal or in any Court. \nSimilarly, the matters relating to interpretation of classification of the goods under the Customs \nTariff Act, 1975, cannot be applied before the Commission. Also no application shall be made in \nrelation to goods to which Section 123 of the Act applies or to goods in relation to which any offence \nunder the Narcotics Drugs and Psychotropic Substances Act, 1985 has been committed. \n11.2 The application made under sub -section (1) for settlement of cases shall be accompanied by fees \nspecified by rules and an application once made under sub -section (1) shall not be allowed to be \nwithdrawn by the applicant.", "11.2 The application made under sub -section (1) for settlement of cases shall be accompanied by fees \nspecified by rules and an application once made under sub -section (1) shall not be allowed to be \nwithdrawn by the applicant. \n11.3 Sub-section (5) of section 127B pr escribes that any person other than an applicant referred to in \nsub-section (1), may also make an application to the Settlement Commission in respect of a show \ncause notice issued to him in a case relating to the applicant which has been settled or is pend ing \nbefore the Settlement Commission and such notice is pending before an adjudicating authority. Custom s Manual , 2023 \n337 \n [Inserted by Finance Act, 2017 (7 of 2017), dt. 31 -3-2017.]", "Custom s Manual , 2023 \n337 \n [Inserted by Finance Act, 2017 (7 of 2017), dt. 31 -3-2017.] \n11.4 The procedure prescribed for the Settlement Commissions essentially requires examination of t he \napplication for its acceptability, payment of additional duty admitted by the applicant, calling and \nexamination of records from jurisdictional the Commissioner of Customs or Principal Additional \nDirector General of Revenue Intelligence or Additional Di rector General of Revenue Intelligence, \ngetting further enquiries/investigations caused from Commissioner of Customs or Commissioner \n(Investigation) attached to Settlement Commission, giving opportunity for detailed submission to \nthe applicant and passing order by the Commission.", "1[The settlement Commission may at any time \nwithin three months from the date of passing of the order under sub -section (5), may amend such \norder to rectify any error apparent on the face of record, either suo mo tu or when such err or is \nbrought to its notice by the jurisdictional Principal Commissioner of Customs or Commissioner of \nCustoms of Customs or the applicant, PROVIDED that no amendment which has the effect of \nenhancing the liability of the applicant shall be made without gi ven notice for such intention to the \napplicant and the jurisdictional Principal Commissioner of Customs or Commissioner of Customs \nof Customs and given them a reasonable opportunity of being heard. \n[Inserted by Finance Act, 2017 (7 of 2017), dt. 31 -3-2017 .] \n11.5 The amount of settlement ordered by the Settlement Commission, shall not be less than the duty \nliability admitted by the applicant under section 127B while filing for settlement application.", "31 -3-2017 .] \n11.5 The amount of settlement ordered by the Settlement Commission, shall not be less than the duty \nliability admitted by the applicant under section 127B while filing for settlement application. Where \nany duty, interest, fine and penalty payable in purs uance of an order under, is not paid by the \napplicant within thirty days of receipt of the order of Settlement Commission, such unpaid amount \nalong with interest shall be recoverable in accordance with the provision of Section 142 of the \nCustoms Act, 1962. \n11.6 Section 127D of the Customs Act, 1962 prescribes that, where, during the pendency of any \nproceedings before it, the Settlement Commission is of the opinion that for the purpose of protecting \nthe interests of the revenue it is necessary so to do, it may, by order, attach provisionally any \nproperty belonging to the applicant in such manner as prescribed by the rules. \n11.7 The Settlement Commission have all the powers which are vested in an officer of the Customs \nunder the Act or the rules made thereunder.", "11.7 The Settlement Commission have all the powers which are vested in an officer of the Customs \nunder the Act or the rules made thereunder. Also , where, an application made has been allowed to \nbe proceeded with under section 127C, the Settlement Commission shall, until an order is passed \nhave, exclusive jurisdiction to exercise the powers and perform the functions of any officer of \nCustoms or Cent ral Excise Officer under the said Acts. \n11.8 Any proceedings before the Settlement Commission shall be deemed to be a judicial proceeding \nand every order passed by the Settlement Commission under Section 127J of the Customs Act, \n1962 is conclusive in respect o f the matters stated therein and no matter covered by such order, \nsave as otherwise provided in chapter XIV -A, be reopened in any proceeding under the Customs \nAct, 1962 or under any other law for the time being in force. The Settlement Commission can \nconsi der immunity from prosecution proceedings if the applicant cooperates with the Commission \nin the proceedings before it and makes full and true disclosure of his duty liability. Even grant of \nimmunity, whole or part, from imposition of penalty, fine and int erest may also be considered.", "Even grant of \nimmunity, whole or part, from imposition of penalty, fine and int erest may also be considered. \n[Refer Circulars No. 935/25/2010 -CX, dated 21 -9-2010, No. 27/27/94 -CX, dated 2 -31994, \nNo.156/67/95 -CX, dated 17 -11-1995, No.515/11/2000 -CX, dated 18 -2-2000 and No.578/15/2001 -\nCX, dated 20 -6-2001 and Instructions F.No. 390/Mi sc./163/2010 -JC, dated 20 -10-2010 and \nF.No.390/170/92 -JC, dated 13 -1-1993]", "Chapter 9 - Warehousing - Para 11 - _12. Waiver of interest_.txt\n11.1 As per Section 61(2) of the Customs Act, 1962,in the event where any warehoused goods \nspecified in clause (c) of sub -section (1) of Section 61 of Customs Act 1962 remain in a warehouse \nbeyond a period of ninety days from the date on which the proper office r has made an order under \nsub-section (1) of section 60, interest shall be payable at such rate as may be fixed by the Central \nGovernment under section 47, on the amount of duty payable at the time of clearance of the goods, \nfor the period from the expiry of the said ninety days till the date of payment of duty on the \nwarehoused goods.", "Chapter 23 - Export Promotion Schemes - Para 7 - _7. General provisions relating to Export Promotion Schemes_.txt\n6.1 Post Export EPCG Duty Credit Scrip is available to exporters who intend to import capital goods \non full payment of applicable duties in cash and choose to opt for this scheme. Basic Customs \nduty paid on Capital Goods shall be remitted in the form of freely transferable duty credit scrip(s), \nsimilar to those issued under Chapter 3 of FTP. Upon initial application by an exporter, RA shall \nissue a post export EPCG authorisation specifying \u201cNot for impo rts\u201d on the body of the \nauthorisat ion and specify ave rage EO if any. Specific EO shall be 85% of the applicable specific \nEO as mentioned in the authorisation. EO period shall commence from the authorisation issue \ndate. Installation and use of the imported capital goods and other conditions including non -disposal \nof the capital goods till the date of last export shall be applicable to this authorisation. Further, all \nprovisions of the erstwhile EPCG Scheme shall apply insofar as these are not inconsistent with \nthis scheme.", "Chapter 23 - Export Promotion Schemes - Para 7 - _7. General provisions relating to Export Promotion Schemes_.txt\n\n \n6.2 Upon completion of the specific a s well as average EO mentioned in the authorisation, RA shall \nissue a freely transferable duty credit scrip equivalent to the proportionate EO fulfilled based on \nBasic Customs duty paid. The said scrip shall be produced before the proper officer of Customs \nat the time of import for debit of applicable duties leviable on the imported goods. The validity of \nthe scrip shall be 18 months from the date of issue and the said scrip has to be valid at the date \nof import for debits. \n[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\nImport / Export Restrictions and Prohibitions", "Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 1 - _2. Legal provisions governing restrictions_prohibitions_.txt\n\n \n1. Introduction \n1.1 Deliberate evasion of duty or violation of prohibition/restriction imposed upon import of export of \nspecified goods invites penal action under the Customs Act, 1962 or any of the allied legislations \nthat are enforced by the Customs in terms of the said Act . Thus, importers and exporters and other \nconnected with international trade require to be well conversant with the provisions of Customs \nAct, 1962, the Foreign Trade Policy, as well as other relevant allied Acts and make sure that before \nany imports are e ffected or export planned, they are aware of any prohibition/restrictions and \nrequirements subject to which alone goods can be imported/exported.", "Chapter 9 - Warehousing - Para 1 - _1. Introduction_.txt\nWarehousing", "Chapter 5 - Classification_Assessment of Projects Imports_ - Para 3 - _3. Registration of contracts_.txt\n2.1 \u2018Project Imports\u2019 is an Indian innovation to facilitate setting up of and expansion of industrial \nprojects. Normally, imported goods are classified separately under different tariff headings and \nassessed to applicable Customs duty, but as a variety of goods are imported for setting up an \nindustrial project their separate classification and valuation for assessment to duty becomes \ncumbersome. Further, the suppliers of a contracted project, do not value each and every it em or \nparts of machinery which are supplied in stages. Hence, ascertaining values for different items \ndelay assessment leading to demurrage and time and cost overruns for the project. Therefore, to \nfacilitate smooth and quick assessment by a simplified pro cess of classification and valuation, the \ngoods imported under Project Import Scheme are placed under a single Tariff Heading 9801 in \nthe Customs Tariff Act, 1975. The Central Government has formulated the Project Import \nRegulations, 1986 prescribing the p rocedure for effecting imports under this scheme.", "The Central Government has formulated the Project Import \nRegulations, 1986 prescribing the p rocedure for effecting imports under this scheme. \n2.2 The Project Import Scheme seeks to achieve the objective of simplifying the assessment in \nrespect of import of capital goods and related items required for setting up of a project by \nclassifying all goods under heading 9801 of the Customs Tariff Act, 1975 and prescribing a uniform \nCustoms duty rate for them even though other headings may cover these goods more specifically. \n2.3 The different projects to which heading 9801 applies are; irrigation project, pow er project, mining \nproject, oil/mineral exploration projects, etc. Such an assessment is also available for an industrial \nplants used in the process of manufacture of a commodity. The Central Government can also \nnotify projects in public interest keeping i n view the economic development of the country to which \nthis facility will apply. Thus, a number of notifications have been issued notifying a large number \nof projects for assessment under Tariff Heading 9801.", "The Central Government can also \nnotify projects in public interest keeping i n view the economic development of the country to which \nthis facility will apply. Thus, a number of notifications have been issued notifying a large number \nof projects for assessment under Tariff Heading 9801. However, this benefit is not available to \nhotels, hospitals, photographic studios, photographic film processing laboratories, photocopying \nstudios, laundries, garages and workshops. This benefit is also not available to a single or \ncomposite machine. \n2.4 Goods that can be imported under Project Import Scheme are machinery, prime movers, \ninstruments, apparatus, appliances, control gear, transmission equipment, auxiliary equipment, \nequipment required for research and development purposes, equipment for testi ng and quality \ncontrol, components, raw materials for the manufacture of these items, etc. In addition, spare \nparts, consumables up to 10% of the assessable value of goods can also be imported under \nProject Import. \n2.5 The purposes for which such goods can b e imported under the Project Import Scheme are for \n\u201cinitial setting up\u201d or for \u201csubstantial expansion\u201d of a unit of the project.", "2.5 The purposes for which such goods can b e imported under the Project Import Scheme are for \n\u201cinitial setting up\u201d or for \u201csubstantial expansion\u201d of a unit of the project. The \u201cunit\u201d is any self -\ncontained portion of the project having an independent function in the project. A project would fall \nunder the category of \u201csubstantial expansion\u201d if the installed capacity of the unit is increased by \nnot less than 25%, as per the Project Import Regulations, 1986. \n2.6 The scope of the items eligible for import under the Project Import Regulations 1986, shall c over \nconstruction equipment as auxiliary equipment; if essentially required for initial setting up or \nsubstantial expansion of registered projects. The construction equipment may be permitted to be Custom s Manual , 2023 \n58 \n transferred to other registered project under CTH 9801, af ter completion of its intended use, on \nrecommendations of sponsoring authority. The \u201cPlant Site Verification Certificate\u201d required to be \nsubmitted for finalization of project as per Circular No.", "The \u201cPlant Site Verification Certificate\u201d required to be \nsubmitted for finalization of project as per Circular No. 14/2006 -Cus., dated 17 -4-2006 shall \nincorporate the details of construction equipment imported and used for the project, to ensure \nproper utilization of goods imported. \n[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\n10.1 As per rule 41 of the SEZ Rules, a unit may sub -contract a part of its production or any production \nprocess, to a unit in the Domestic Tariff Area or in a Special Economic Zone or Export Oriented \nUnit or a unit in Electronic Hardware Technology Park unit o r Software Technology Park unit or \nBio-technology Park unit with prior permission of the Specified Officer to be given on an annual \nbasis. No permission is necessary if subcontracting is done through units in same SEZ but both \nthe supplying and receiving u nits should maintain proper account of goods involved in the sub -\ncontracting.", "No permission is necessary if subcontracting is done through units in same SEZ but both \nthe supplying and receiving u nits should maintain proper account of goods involved in the sub -\ncontracting. A Developer/co -developer on their behalf their contractor, may also temporarily \nremove the goods, procured or imported duty free by them for their authorized operations, to a \nplace in the Domestic Tariff Area or a unit in the same or another Special Economic Zone or Export \nOriented Unit or a unit in Electronic Hardware Technology Park Unit or Software Technology Park \nUnit or Bio -technology Park Unit, for sub -contracting a process, with prior permission of and \nsubject 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\n12.1 All incoming international passengers after immigration clea rance have to pass through Customs \nwho ensure their facilitation and speedy clearance. However, at time unscrupulous passengers \nmay try to smuggle goods into the country which are sensitive and otherwise prohibited/restricted \nor evade duties by non -declara tion/mis -declaration to Customs. Similarly, the Customs have to \nensure that these passengers do not smuggle out foreign currency, antiques or other wildlife and \nprohibited items or narcotics drugs or psychotropic substances. The Customs have also to ensure \nenforcement of various other allied laws before any goods carried by the passengers on person, \nin 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\n7.1 SEZ units shall achieve positive Net Foreign Exchange Earnings (NFE), which is calculated \ncumulatively for a period of 5 year s from the commencement of production, subject to conditions \nprescribed in terms of Rule 53 of the SEZ Rules. \nNothing contained in rule 53 shall apply -", "Chapter 24 - Special Economic Zones - Para 7 - _8. Import and procurement_.txt\na) to a unit in an International Financial Service Centre set up as Alternate Investment Fund \nor Mutual Fund to the extent of any inflow of investible funds from investors, any investment \nmade from such investible funds and returns on them inclusive of princ ipal return and any \nreturn paid to investors from such investments including the original investment.", "Chapter 24 - Special Economic Zones - Para 7 - _8. Import and procurement_.txt\n\n \nb) to a unit in an International Financial Service Centre set up as an International Financial \nService Centre Insurance office to the extent of the portion of premium income over and \nabove the amount retained for management expenses within the maximum rate s tipulated \nfor expenses of management by the Insurance Regulatory and Development Authority \nunder the Insurance Regulatory and Development Authority of India{Registration and \noperations of International Financial Service Centre Insurance Offices(IIO)} Guid elines, \n2017, Investment made from the said portion of premium income and returns on them, \ninclusive of principal return and any amount paid towards insurance or reinsurance claims", "Chapter 12 - Merchant Overtime Fee - Para 1 - _1. Introduction_.txt\nMerchant Overtime Fee", "Chapter 33 - Audit - Para 2 - _2. Customs Audit Regulations_ 2018_.txt\n1.1 Central Board of Indirect Taxes and Customs (CBIC), In exercise of the powers conferred by clause \n(k) of section 157, read with section 99A and clause (ii) of subsection (2) of section 158, of the \nCustoms Act, 1962 (52 of 1962) and in supersession of the O n-site Post Clearance Audit at the \nPremises of Importers and Exporters Regulation, 2011,has notified the Customs Audit Regulations, \n2018, vide Notification No. 45/2018 -Customs (N.T.) dated 24th May 2018. \n[Notification No. 45/2018 -Customs (N.T.) dt. 24th M ay 2018.] \n1.2 A new Chapter XII A with heading \u2018AUDIT\u2019 was introduced in Customs Act, 1962 after Section 99. \nA new Section 99A (under Chapter XII A) has been introduced to provide a statutory framework for \nthe procedure for conducting post clearance audit.", "1.2 A new Chapter XII A with heading \u2018AUDIT\u2019 was introduced in Customs Act, 1962 after Section 99. \nA new Section 99A (under Chapter XII A) has been introduced to provide a statutory framework for \nthe procedure for conducting post clearance audit. \nSection 99A: the proper officer may carry out the audit of assessment of imported goods or export \ngoods or of an auditee under this Act either in his office or in the premises of the auditee in such \nmanner as may be prescribed. Explanation of said Section 99A defines \u201cauditee\u201d as under:", "Chapter 33 - Audit - Para 2 - _2. Customs Audit Regulations_ 2018_.txt\nExplanation \u2013 For the purposes of this section, \u201cauditee\u201d means a person who is subject to an \naudit under this section and includes an importer or exporter or custodian approved under section \n45 or licensee of a warehouse and any other person concerned directly or indirectly in clearing, \nforwarding, stocking, carrying, selling or purchasing of imported goods or export goods or dutiable \ngoods. \n \nIt means, scope of auditee has been enlarged significantly by aforesaid definition.", "Chapter 33 - Audit - Para 2 - _2. Customs Audit Regulations_ 2018_.txt\n\n \n[Inserted by Finance Act, 2018 (Act No. 13 of 2018), dt. 29 -3-2018.] \n1.3 A new clause (k) has been inserted in section 157 of the Customs Act [vide Finance Act, 2018 (Act \nNo. 13 of 2018)] to enable the Board to frame regulations in accordance with the new section 99Aof \nthe said Act. \nClause (k) of section 157 reads as: \n(k) the manner of conducting audit; \n[Inserted by Finance Act, 2018 (Act No. 13 of 2018), dt. 29 -3-2018.] \n1.4 Customs Audit Regulations, 2018 has been issued in terms of power conferred by Clause (k) of \nsection 157and the same is in accordance with global best practices, which is aimed at creating \nan environment of increased compliance while allowing the Department the flexibility to increase \nthe facilitation for importers and exporters.", "Customs Audit Regulations, 2018 mark a fundamental \nshift in the functioning of the Indian Customs since the legal compliance and correct assessment \nof Customs duties will be verified by the Customs at the premis es of importers and exporters. The \nearlier On-site Post Clearance Audit at the Premises of Importers and Exporters Regulations 2011\u2019 \n(OSPCA regulation) was applicable in relation to imported / export goods that were cleared after \nthe enactment of the Finan ce Bill, 2011 i.e. 08.04.2011. The said OSPCA regulation, empowered \nthe proper officer for verification of correctness of assessment of duty on imported or export goods \nat the premise of importer or exporter and also prescribed the manner of conducting aud it.", "08.04.2011. The said OSPCA regulation, empowered \nthe proper officer for verification of correctness of assessment of duty on imported or export goods \nat the premise of importer or exporter and also prescribed the manner of conducting aud it. \n1.5 As per Customs Audit Regulations, 2018, \"audit\" includes examination or verification of declaration, \nrecord, entry, document, import or export licence, authorisation, scrip, certificate, permission etc., \nbooks of account, test or analysis reports, and any other document relating to imported goods or \nexport goods or dutiable goods, and may include inspection of sample and goods, if such sample \nor goods are available and where necessary, drawl of samples. Further, for the purpose of the \nsection 99A, \u201cauditee\u201d means a person who is subject to an audit under the section an d includes \nan importer or exporter or custodian approved under section 45 or licensee of a warehouse and \nany other person concerned directly or indirectly in clearing, forwarding, stocking, carrying, selling \nor purchasing of imported goods or export goods or dutiable goods.", "Further, \"premises\" includes Custom s Manual , 2023 \n352 \n the registered office, branch office, warehouse, factory, or any other premises at which, imported \ngoods or export good s or dutiable goods or books of account or records of transaction or other \nrelated 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\n3.1 The Board has laid down a comprehensive procedure for disposal of unclaimed/ uncleared goods. \nThe procedure for disposal of cargo which are unloaded at a Customs Station after being brought \nfrom outside India on or after 01.04.2018 and which fall in the category of \u2018unclaimed/ un cleared\u2019 \nin 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\n\n \n(i) The concerned custodian of the Customs Station shall prepare a list of cargo lying \nunclaimed/ un -cleared in the bonded area of the Customs Station for more than 30 days \nfrom the date of arrival of such cargo in the Customs Station. This list shall be sent to the \njurisdictional Commissioner of Customs to intimate as to whether listed goods/cargo can be \ntaken up for disposal through public auction. The list will contain the following details: \n(a) Bill of Lading No. and date \n(b) Container number \n(c) Description of g oods \n(d) Weight \n(e) Name of the consignor (exporter) and consignee (importer).", "Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt\nThese details will be furnished as per the information available from the IGM message of \nICEGATE. \n \n(ii) The custodian shall simultaneously update the list with importer\u2019s name and address. In \nthose cases, where the address of the importer is not mentioned in the IGM message from Custom s Manual , 2023 \n200 \n ICEGATE, a notice shall be sent to the respective Shipping Line requesting them to give \naddress 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\nThe Shipping Line will be obliged to respond with the relevant details within 7 days of receipt \nof letter from the custodian. The Shipping line will also be requested by the custodian to \ncontact 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\n\n \n(iii) Jurisdictional Commissioner of each customs station shall issue instructions to the officers \nand staff posted at the station to ensure that details of all goods/shipments which are put on \nhold for investigation or otherwise by DRI/Prev entive/SIIB or any other agency are furnished \nto the Disposal branch of the customs station and the concerned custodian immediately, \nunder proper receipt and acknowledgement. This will ensure that the Disposal branch and \ncustodian are at all times aware of the goods/shipments/contain ers for which \u2018No Objection \nCertificate\u2019 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\n\n \n(iv) From the said list, Customs will segregate shipments which are disputed/stayed shipments \nrequired to be retained for investigation/adjudication/court procedure etc. Customs shall also \nsegregate shipments containing motor vehicles or other goods requiring Licence/ \nPermission/ Certification from DGFT or any other Department. Customs will furnish to the \ncustod ian within 10 days of the receipt of the said list, the details of shipments not to be \nincluded in the auction process. Customs shall also choose 10% shipments from the list of \nshipments segregated for inclusion for the auction process for which detailed i nventory shall \nbe made in their presence for sample check. This will be conveyed to the concerned \ncustodian 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\n(v) (a) Based on the intimation received from Customs, the concerned c ustodian will issue a \nnotice to importer under Section 48 of the Customs Act 1962 advising him to clear the goods \nwithin 10 days from the date of issue of the notice failing which the goods will be placed in \npublic auction. Notice will be sent to the impor ter on the address as given in IGM message \navailable with the custodians, or the address ascertained from the shipping lines in terms of \nthe para 3 (ii) above.", "Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt\n(b) A copy of the notice issued to the importer under section 48 of the Customs Act, 1962 \nshall 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\n(vi) The concerned custodian, in the next 20 days shall prepare a detailed inventory of the \nshipments which are not required to be retained by Customs for any purpose. In doing so, \nthey will as sociate the Customs in 10% of the consignments for which Customs has already \nintimated 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\n\n \n(vii) Within 7 days of drawing up of inventory, the concerned custodian shall approach the \njurisdictiona l Customs authorities along with the said inventory seeking No Objection \nCertificate (NOC) in respect of all containers which are to be taken up for auction through \nthe e -auction/tender. The inventory should have a detailed description of the items, to \nenable Customs to easily identify the regulatory requirements in respect of the \nconsignments mentioned in the inventory and it shall clearly indicate variation in description \nof goods with respect to description of goods mentioned in the list already forwarde d as per \npara 3 (i), above.", "Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt\n\n \n(viii) Customs shall examine the list and within 15 days of receipt of such request, intimate to the \ncustodian, details of the listed shipments which can straightway be taken up for auction as \nthey do not require any regulatory cle arances (NOC from FSSAI, Drug Controller, BIS etc.), \nor do not need any chemical analysis to identify the contents and fitness for \nconsumption/usage. The consignments for which such unconditional NOCs are issued by \nCustoms, shall be taken up for auction by e-auction through MSTC to ensure maximum \noutreach and participation. In order to ensure quick and regular turnover, the concerned \ncustodian shall attempt to hold at least one auction each month. In case the list is incomplete Custom s Manual , 2023 \n201 \n and does not have the complet e details for Customs to clearly pinpoint the regulatory \nrequirements, 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\n\n \n(ix) In case regulatory clearances from agencies other than Customs are required such as NOC \nfrom FSSA I, Drug Controller, BIS etc., or samples of the consignment are required to be \nchemically analysed to identify the contents and fitness for consumption/ usage, Customs \nshall identify such requirement and intimate to the concerned custodian within 15 days o f \nthe receipt of complete list. The concerned custodian will then approach the jurisdictional \nCustoms officer for assistance in obtaining the said regulatory clearance. If in this process, \nchemical analysis is required, Customs shall draw the samples and f orward the same to the \nrespective agency for testing. The required testing fees or such other charges required to \nbe paid to the concerned agency, shall be paid directly by the concerned custodian to the \nsaid agency. The concerned agency will be required to submit the test reports within 15 \ndays of receipt of the samples.", "Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt\n(x) NOC for such consignments shall be issued by Customs only after receipt of the required \nclearance/result of chemical analysis from the concerned agency, without which the \nconcerned custodian shall not put the said consignment for auction.", "Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt\n\n \n(xi) In case the result of chemical analysis, or report from FSSAI, Drug Controller, Plant \nQuarantine etc. indicate that the sample is not fit for consumption/usa ge, Customs shall \ninform the concerned custodian about the need for destruction of the same and the \nconcerned custodian shall arrange to destroy the same at their expense, after obtaining the \nrequisite environmental and other clearances as per law. Date of the proposed destruction \nshall be intimated to Customs at least 15 days in advance, to enable the representative of \nthe 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\n(xii) The value of the shipment/lot included in the auction list shall be fixed in next 7 days by a \npanel of Govt. approved valuers appointed by the concerned custodian which shall include \nan expert on the product line without involvement of the local Customs au thorities. The \nvalues assessed by the approved valuers appointed by the custodians shall form the \n\u201creserve price\u201d.", "Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt\n\n \n(xiii) The concerned custodian shall fix a date immediately after assessment of value of such \nshipment/lot, for holding the auction/tender and co mmunicate such date to the jurisdictional \nCommissioner of Customs and the Assistant/Deputy Commissioner, Disposal branch of the \nCustoms Station. The Assistant/ Deputy Commissioner shall nominate, if necessary, an \nofficer not below the rank of Superintenden t/Appraiser to witness the auction/tender. \nCustoms shall not withdraw any consignment at the last moment from the auction/tender \nexcept 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\n\n \n(xiv) The shipment/ lot in respect of which NOC h as been given by Customs, shall be taken up \nfor auction. All bids of value equal to or more than the reserve price, or those up to 5% less \nthan the reserve price, shall be treated as successful bids for sale of goods. Remaining \nshipments/ lots of the list shall again be taken up for second auction against the same \nreserve price. In case, shipments or lots, where bids are not received up to the reserve price, \nshall again be taken up for third auction against the same reserve price. Unsuccessful \nshipments/ lo ts of third auction, in respect of which three auctions have already taken place, \nshall be considered for fourth auction against the reserve price fixed before the first auction \nof such shipments/lots, however, in the fourth auction such shipments/lots are to be \nnecessarily sold for the highest bid regardless of the reserve price fixed.", "In the event of the \nshipments/ lots not being disposed of in the first auction, subsequent auction/ tender should \nbe conducted in a time bound manner and such shipments/lots should be taken up in the \nnext auction. Custodian shall furnish shipment/ lot wise bids received in respect of each \nauction to the jurisdictional Commissioner of Customs for approval. Further, if these goods \nremain unsold and pass into the category of lan ded-more than one -year prior, the concerned \ncustodian can sell the same following the independent procedure as detailed in para 3 of \nCBIC Circular No. 50/2005 -Cus. dated 01.12.2005 without any reference to Customs, and Custom s Manual , 2023 \n202 \n adjusting the number of auctions/ ten ders to which the lot was already subjected to against \nthe prescribed number of four such auctions/ tender. However, even for such goods the \nrequisite NOC from Customs will be obtained by the concerned custodian following the \nprocedure laid down in paras a bove.", "Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt\n(xv) After the successful bidder has been informed about the result of the auction, a consolidated \nbill of entry, buyer -wise will be filed with the Customs in the prescribed format by the \nconcerned custodian for clearance of the goods as per Section 4 6 of the Customs Act 1962 \nread 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\n(xvi) (a) The proper officer of Customs shall assess the goods to duty in accordance with the \nextant law within 15 days of filing of the Bill of Entry and after assessment inform the amount \nof duty payable to the concerned custodian.", "Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt\n\n \n(b) The auctioned goods shall be handed over to the successful bidder after assessment \nand out -of-charge orders given by the proper officer, on payment of dues. 4. The a bove \nprocedure shall be applicable to cargo, which are unloaded at a Customs Station after being \nbrought from outside India on or after 01.04.2018 and which fall i n the category of \n\u2018unclaimed/ uncleared in terms of section 48 of the Customs Act, 1962. It w ould also be \napplicable to all unclaimed/un -cleared goods brought from outside India before 01.04.2018 \n(unclaimed/ uncleared for a period not exceeding one year) in respect of which: (a) auction \nprocess has not started yet; or (b) list of cargo proposed fo r auction has been sent to \nCustoms by the custodian but Customs has not yet provided the necessary information as \nreferred in the para 3 (i) and 3 (iv) above.", "Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt\n3.2 The above procedure is also applicable to all unclaimed/un -cleared goods brought from outside \nIndia before 01.04.2018 (unclaimed/ uncleared for a period not exceeding one year) in respect of \nwhich: \n(a) auction process has not started yet; or \n(b) list of cargo proposed for auction has been sent to Customs by the custodian but Customs \nhas 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\n3.3 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\n\n \n3.4 In case the entire process of auction is not concluded within 180 days of the commencement of \nauction, the custodian shall inform the bidder about further extended time which may be required \nto conclude the auction process. Where ever, the bidder indicates his unwillingness to wait further, \nhis successful bid will be cancelled and the earnest money, if any deposited with the custodian by \nthe bidder will be returned to the bidder under intimation to Customs. Otherwise, the auction \nprocess 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\n3.5 Wherever, any amount of earnest money is deposited by the bidder with the custodian, the same \nshall be refunded to the bidder within one week of announcement of auction results where the bid \nfails to suc ceed in the auction. \n \n[Refer Circular No.50/2005 -Cus, dated 1 -12-2005, Circular No. 52/2005 -Cus, \ndated 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\n4.1 The disposal of hazardous waste is to be carried out in accordance with the directions dated 14 -\n10-2003 of the Hon'ble Supreme Court in WP No. 657/95. Basically, the Apex Court has directed \nthat such waste is to be categorized as either those that are banned or those that are regulated. \nThe waste in the ban ned category should be either re -exported, if permissible, or destroyed at the \nrisk, cost and the consequence of the importer. The waste in the regulated category is permitted \nfor recycling and reprocessing within the permissible parameters by specified au thorized persons \nhaving the requisite facilities under the rules. Disposal of hazardous and other waste regulated by Custom s Manual , 2023 \n203 \n the provisions of Hazardous and Other Wastes (Management and Transboundary Movement) \nRules, 2016, shall be in accordance with the provision s of the said rules.", "Disposal of hazardous and other waste regulated by Custom s Manual , 2023 \n203 \n the provisions of Hazardous and Other Wastes (Management and Transboundary Movement) \nRules, 2016, shall be in accordance with the provision s of the said rules. In case of illegal import \nof the hazardous or other waste, the importer shall re -export the waste in question at his cost \nwithin a period of ninety days from the date of its arrival into India and its implementation will be \nensured by the concerned Port and the Custom authority. In case of disposal of such waste by the \nPort and Custom authorities, they shall do so in accordance with these rules with the permission \nof the Pollution Control Board of the State where the Port exists. In cas e of illegal import of \nhazardous or other waste, where the importer is not traceable then the waste either can be sold \nby the Customs authority to any user having authorisation under rules from the concerned State \nPollution 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\n[Refer Circular No.31/2004 -Cus, dated 26 -4-2004]", "Chapter 25 - Export Oriented Units - Para 2 - _2. Customs and Central Excise exemptions_.txt\n1.1 Export Oriented Units (EOU) scheme was introduced vide Ministry of Commerce Resolution dated \n31-12-1980. The purpose of the scheme was basically to boost exports by creating additional \nproduction capacity. It was introduced as a complementary scheme to the Free Trade Zones/ \nExport Processing Zone (EPZ) Scheme introduced in the sixties, which had not attracted many \nunits due to locational restrictions. The exporters showed willingness to set up units with long term \ncommitment to exports under Customs bond op erations provided they had the freedom to locate \nthem in places of their choice and given most of the benefits as provided to units set up in the \nZones. \n1.2 The EOUs are governed by the provisions of Chapter 6 of the Foreign Trade Policy (FTP) and its \nproced ures, as contained in the Handbook of Procedure (HBP).", "1.2 The EOUs are governed by the provisions of Chapter 6 of the Foreign Trade Policy (FTP) and its \nproced ures, as contained in the Handbook of Procedure (HBP). Provisions of the said Chapter 6 \nand its procedures have also been made applicable to the Electronics Hardware Technology Parks \n(EHTPs), Software Technology Parks (STPs) and Biotechnology Parks (BTPs). Hence the \nscheme is for EOU/STP/EHTP/BTP and is referred in common parlance as EOU scheme. \n1.3 Over the years, the EOU Scheme has undergone various changes and its scope has also \nexpanded substantially as compared to the initial Scheme, which was basically f or manufacturing \nsector with certain minimum value addition in terms of export earnings. Presently, the units \nundertaking to export their entire production of goods are allowed to be set up as an EOU.", "Presently, the units \nundertaking to export their entire production of goods are allowed to be set up as an EOU. These \nunits may be engaged in the manufacture, services , development of software, repair, remaking, \nreconditioning, re - engineering including making of gold/silver/platinum jewellery and articles \nthereof, agriculture including agroprocessing, aquaculture, animal husbandry, bio - technology, \nfloriculture, hortic ulture, pisciculture, viticulture, poultry, sericulture and granites. The EOUs can \nexport all products/ services except prohibited items of exports in ITC (HS).", "The EOUs can \nexport all products/ services except prohibited items of exports in ITC (HS). \n1.4 Some benefits that are extended to the EOUs to impart to them a competitive edge to compete in \nexport market are, as follows: \n(i) EOUs are allowed to import raw materials/ capital goods duty free (including exemption from \nIGST and Compensation cess up to 31.03.2021), and also allowed to procure excisable \ngoods without payment of duty indigenously; \n(ii) Reimbursement of Central Sales Tax (CST); \n(iii) CENVAT credit of excise duty/ITC of GST on the goods and service and refund thereof; \n(iv) Fast track clearance facilities; and \n(v) Exemption from Industrial Licensing for manufacture of items reserved for SSI sector. \n(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\n10.1 A separate form of Bill of Entry is used for clearance of goods for warehousing. All documents, as \nare required to be filed with a Bill of Entry for home consumption are also required with the Bill of \nEntry for Warehousing which is assessed in the same manner and duty payable is determined. \nHowever, since duty is not required to be paid at the time of warehousing, the purpose of assessing \nthe duty at this stage is only to secure the du ty by way of execution of Bond. The duty is paid at \nthe time of ex -bond clearance of goods for which an Ex -Bond Bill of Entry is filed. In terms of \nSection 15 of the Customs Act, 1962, the rate of duty applicable to imported goods cleared from \na warehouse is the rate in - force on the date of filing of Ex -Bond Bill of Entry. \n[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\n2.1 Goods imported into the country attract Customs duty and are also required to confirm to relevant \nand corresponding legal requirements. Thus, unless the imported goods are not meant for \nCustoms clearance at the port/airport of arrival such as those intende d for transit by the same \nvessel/aircraft or transshipment to another Customs station or to any place outside India, detailed \nCustoms clearance formalities have to be followed by the importers. In contrast, in terms of Section \n52 to 56 of the Customs Act, 1962, the goods mentioned in the IGM or Import Report for transit to \nany place outside India or meant for transshipment to another Customs station in India are allowed \ntransit without payment of duty.", "In contrast, in terms of Section \n52 to 56 of the Customs Act, 1962, the goods mentioned in the IGM or Import Report for transit to \nany place outside India or meant for transshipment to another Customs station in India are allowed \ntransit without payment of duty. In case of goods meant for transshipment to another Cus toms \nstation, simple transshipment procedure has to be followed by the carrier and the concerned \nagencies at the first port/airport of landing and the Customs clearance formalities have to be \ncomplied with by the importer after arrival of the goods at the other Customs station where goods \nare intended to be delivered to the importer. There could also be cases of transshipment of the \ngoods after unloading to a port outside India. For this purpose, a simple procedure is prescribed \nand no duty is required to b e paid.", "There could also be cases of transshipment of the \ngoods after unloading to a port outside India. For this purpose, a simple procedure is prescribed \nand no duty is required to b e paid. \n2.2 For goods which are offloaded at a port/airport for clearance, the importers have the option to clear \nthe goods for home consumption after payment of duties leviable or to clear them for warehousing \nwithout immediate discharge of the duties levia ble in terms of the warehousing provisions of the \nCustoms Act, 1962. For the purpose of clearance of imported goods, every importer is required to \nfile, in terms of the Section 46 ibid, a Bill of Entry for home consumption or warehousing, as the \ncase may b e, in the form prescribed under the relevant regulations. In cases where it is not feasible \nto make entry electronically on the customs automated system, Principal Commissioner of \nCustoms 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\n\n \n2.3 Foreign Trade Policy provides that Importer -Export Code (IEC) number, a 10 -character alpha -\nnumeric allotted to a person by the Directorate General of Foreign Trade (DGFT) is mandatory for \nundertaking any export/import activities. However, exempt categories and corresponding \npermanent IEC numbers are provided in Para 2.07 of Handbook of Procedures issued by DGFT. \n2.4 For clearance of goods through the EDI system, the importer is required to file a cargo declaration \nhaving prescribed particulars required for pro cessing of the Bill of Entry for Customs clearance. \n2.5 Under the EDI system, the importer by himself or through his authorized customs broker may file \nthe declarations in electronic format through the service centre or ICEGATE. Facility of uploading Custom s Manual , 2023 \n32 \n scanned documents along with the declaration for filing a bill of Entry, is also available through \u201ce \nSanchit\u2019 programme.", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 3 - _3. Self-assessment of imported and export goods_.txt\n2.6 As already explained under Chapter 1 (under paras 8.7 and 9.2), CBIC has implemented Faceless \nAssessment on imports whereby assessment of Bills of Entry are now being done by an officer \nlocated in a remote office other than the Customs station where the go ods are presented for \nCustoms clearance.", "Chapter 5 - Classification_Assessment of Projects Imports_ - Para 6 - _6. Baggage_.txt\n5.1 Under Regulation 7 of the PIR, 1986 the importer is required to submit, within three months from \nthe date of clearance of the last consignment or within such extended time as the proper officer \nmay allow, the following documents for the purpose of finaliza tion of the assessment: Custom s Manual , 2023 \n60 \n (i) A reconciliation statement i.e. a statement showing the description, quantity and value of \ngoods imported along with a certificate from a registered Chartered Engineer certifying the \ninstallation of each of the imported items of machinery; \n(ii) Copies of the Bills of Entry, invoices, and the final payment certificate is insisted upon only \nin cases where the contract provides that the amount of the transaction will be finally settled \nafter completion of the supplies. \n5.2 To ensure that the imported goods have act ually been used for the projects for which these were \nimported, plant site verification may be done in cases where value of the project contract exceeds \nRs.1 crore. In other cases, plant site verification is normally done selectively.", "5.2 To ensure that the imported goods have act ually been used for the projects for which these were \nimported, plant site verification may be done in cases where value of the project contract exceeds \nRs.1 crore. In other cases, plant site verification is normally done selectively. \n5.3 In the normal cours e, after submission of the reconciliation statement and other documents by the \nimporters, the provisional assessments are finalized within a period of three months where plant \nsite verification is not required and within six months where plant site verific ation is required. In \ncases where a demand has been issued and confirmed on such finalization and importer has not \npaid 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\n7.1 No vessel/aircraft can leave a Customs station unless a written order for port clearance is given \nby the proper officer of Customs. This permission for departure is given subject to the satisfaction \nof the proper officer that all the prescribed formalities have been fulfilled, duties/penalties etc., \nhave been paid or secured. \n7.2 The Preventive Officers of Customs are authorized to board the vessels/aircrafts to take suitable \ndeclarations, crew property list etc., and to check whether there are any goods whic h are not \ndeclared for unloading at a particular Customs station in the IGM with intention to smuggle them \nwithout following the prescribed formalities and payment of duties. A thorough examination and \nchecking of the vessels/aircrafts - known as rummaging - is also undertaken on selective basis \ntaking due note of the past history of the vessels, the port/airport from which these are arriving, \nthe intelligence report etc.", "A thorough examination and \nchecking of the vessels/aircrafts - known as rummaging - is also undertaken on selective basis \ntaking due note of the past history of the vessels, the port/airport from which these are arriving, \nthe intelligence report etc. \n7.3 The Preventive Officers of Customs also keep a very careful vigil for checking any i llegal activities \nand develop intelligence to guard against any possible attempts of unauthorized removals from \nthe docks, unloading of un -manifested cargo etc.", "Chapter 6 - Customs Valuation - Para 9 - _10. Methods of valuation of export goods_.txt\n9.1 Rule 2(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 \nenumerates the persons who shall be deemed to be \u201crelated\u201d. It has been made clear by \nExplanation II thereto that the s ole agent, sole distributor or sole concessionaire shall be deemed \nto be related only if they fall within the criteria of this sub -rule. Further, Rule 3(3) provides that \nwhere buyer and seller are related, the transaction value can be accepted if the exam ination of \ncircumstances of the sale of the imported goods indicate that the relationship did not influence the \nprice or if the importer demonstrates that the declared value of the goods being valued, closely \napproximates to one of the test values namely t ransaction value of identical/similar goods, in sales \nto unrelated buyers in India, deductive value for identical/similar goods or computed value for \nidentical/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 \ndocuments so that it can be ascertained whether the said case requires investigation by SVB or \nnot. The proper officer shall examine the information provided by the importer in terms of Rule \n3(3)(b) of the CVR, 2007 and shall submit the findings to the Commissioner for a decision as to \nwhether the case is fit for being referred to the SVB for investigation. The Commissioner shall after \ndue consideration of the preliminary findings, tak e a considered view whether: \n(a) the matter be referred to the SVB for further investigations and the goods be provisionally \nassessed to duty in terms of section 18 of the Customs Act, 1962, or \n(b) the transaction does not merit investigation by the SVB , and that assessment be finalized \non the basis of enquiries to be conducted by the proper officer in terms of Rules 4 to 9 of \nthe CVR 2007, or \n(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 \nto be conducted by SVB, the Investigations are carried out by Special Valuation Branches (SVB) \nlocated presently in the major Custom Houses at Bengaluru, Mumbai, Kolkata, Chennai and Delhi. \nAs and when imports requiring investigation by SVBs are noticed at any customs formation, the \nconcerned Commissionerate shall after following the laid down procedure, transfer all records to \nthe jurisdictional SVBs for investigations. \n9.4 With effect from 09.02.2016, the functional and supervisory control ov er the SVBs has been \ndivested from DGOV and the same has been vested with the jurisdictional Chief Commissioner/ \nPrincipal Commissioner/ Commissioner. DGOV will continue to support the SVBs by issuing \nadvisories on legal issues & guidance notes. DGOV shall also qualitatively monitor investigation \norders issued by SVBs.", "DGOV will continue to support the SVBs by issuing \nadvisories on legal issues & guidance notes. DGOV shall also qualitatively monitor investigation \norders issued by SVBs. \n9.5 The provision of taking Extra Duty Deposit @ 1% of declared assessable value for four months, \nduring which he is supposed to submit requisite documents and information to SVBs, has been \nwithdrawn and in order to reduce the transaction cost it has been mandated that no security in the \nform of EDD shall be obtained from the importer. However, if the importer fails to provide the \ndocuments and information required for SVB inquiries, within 60 da ys of such requisition, security \ndeposit at a rate of 5% of the declared assessable value shall be imposed by the Commissioner \nfor a period not exceeding the next three months. Custom s Manual , 2023 \n68 \n 9.6 Only cases with significant revenue implications are taken up for SVB investi gations.", "Custom s Manual , 2023 \n68 \n 9.6 Only cases with significant revenue implications are taken up for SVB investi gations. The following \ncases are not to be taken up for SVB investigations: \n(a) Import of samples and prototype from related sellers \n(b) Imports from related sellers where duty chargeable (including additional duty of customs \netc.) is unconditionally fully exemp t or NIL. \n(c) Any transaction where the value of imported goods is less than Rs.1 Lac but cumulatively \nthese transactions do not exceed Rs 25 lac in any financial year. \n9.7 Apart from investigation of transactions involving related parties, cases involving possible \naddit ions to declared transaction value also need to be examined to determine whether SVB \ninvestigations are necessary.", "9.7 Apart from investigation of transactions involving related parties, cases involving possible \naddit ions to declared transaction value also need to be examined to determine whether SVB \ninvestigations are necessary. Accordingly, transactions where any payments are sought to be \nmade which are in the nature of instances given below shall also be examined wi th respect to the \nneed for SVB investigations: \n(i) \u2018royalty\u2019 and \u2018lic ence fee\u2019 under Rule 10(1)(c) of CVR,2007, or \n(ii) where the value of any part of proceeds of any subsequent resale, disposal or use of \nimported goods accrues to the seller i.e. Rule 10 (1)(d) o f CVR, 2007 or \n(iii) Where any other payments are made or are contemplated to be made in future by buyer to \nseller as a condition of sale of imported goods etc. Rule 10 (1)(e) of CVR, 2007. \n[Refer Circulars No.11/2001 -Cus, dated 23 .2.2001 and \nCircular No. 5/2 016 dated 09.02.2016]", "Chapter 24 - Special Economic Zones - Para 9 - _10. Sub-contracting_.txt\n9.1 As per Rule 45 of the SEZ Rules, a unit may export goods or services as per the terms and \nconditions of Letter of Approval including agro -products, partly processed goods, subassemblies \nand components except prohi bited items under the Import Trade Control (Harmonized System) \nClassification of Export and Import Items and the Unit may also export by -products, rejects, waste \nscrap arising out of the manufacturing process.", "Chapter 25 - Export Oriented Units - Para 16 - _18. Goods manufactured from indigenous materials in EOUs_.txt\n17.1 In terms of proviso to Section 3(1) of the Central Excise Act, 1944, duty payable on goods falling \nunder Fourth schedule to the Central Excise Act\u2019 1944 cleared in DTA is equal to the aggregate \nof the Customs duties which would be leviable under the Customs Act, 1962 or under any other \nlaw for the time being in force, on like goods produced or manufactured outside India, if imported \ninto India. The value for payment of duty (after g ranting applicable depreciation on capital goods) \nis arrived at in accordance with the provisions of the Customs Act, as if these are imported goods. \nIn case of clearance of goods under GST, DTA sale will be on payment of applicable GST \nalongwith reversal of Basic Customs Duty foregone on inputs used in finished goods (including \nby-products, rejects, waste and scraps arising in the course of production, manufacture, \nprocessing or packaging of such goods) and applicable cesses.", "An amount equal to anti dumpin g \nduty foregone on the goods at the time of import shall also be paid on the equivalent quantity of \ngoods used for manufacture of any goods which are cleared into DTA or on such quantity of goods \nwhich are cleared as such into DTA. Custom s Manual , 2023 \n250 \n 17.2 On fulfillment of posi tive NFE, the EOUs other than Gem and Jewellery units can sell goods \nincluding rejects, waste, scrap, remnants, by -products and services in DTA. However, Gem and \nJewellery units may sell upto 10% of FOB value of export of the preceding year in DTA, subject to \nfulfillment of positive NFE. The words \"FOB value of exports\" refers to physical exports only. \nTherefore, the value of deemed exports made by the unit is not considered while determining the \nFOB value of exports. \n[Instruction vide F.No.", "The words \"FOB value of exports\" refers to physical exports only. \nTherefore, the value of deemed exports made by the unit is not considered while determining the \nFOB value of exports. \n[Instruction vide F.No. 305/48/2000 -FTT dated 07.04.2000] \n17.3 Sales made to a unit in SEZ is also taken into account for purpose of arriving at FOB value of \nexport by EOU provided payment for such sales are made from Foreign Exchange Account of \nSEZ unit. Sale to DTA would also be subject to mand atory requirement of registration of \npharmaceutical products (including bulk drugs). An amount equal to Anti Dumping duty under \nsection 9A of the Customs Tariff Act, 1975 leviable at the time of import, shall be payable on the \ngoods used for the purpose o f manufacture or processing of the goods cleared into DTA from the \nunit.", "An amount equal to Anti Dumping duty under \nsection 9A of the Customs Tariff Act, 1975 leviable at the time of import, shall be payable on the \ngoods used for the purpose o f manufacture or processing of the goods cleared into DTA from the \nunit. \n17.4 For services, including software units, sale in DTA in any mode, including on line data \ncommunication, is also permissible up to 50% of FOB value of exports and/ or 50% of foreign \nexchange earned, where payment of such services is received in foreign exchange. However, sale \nin DTA in respect of services classified under Chapter Heading 9988 and 9989 under GST, but \ncovered in LOP/para 9.31 of FTP as manufacturing of goods, will contin ue to be covered under \npara 6.08(a) of FTP. At the time of DTA clearance, applicable GST and compensation cess as per \nGST classification would apply. \n[Refer Notification No.", "At the time of DTA clearance, applicable GST and compensation cess as per \nGST classification would apply. \n[Refer Notification No. 10/2015 -2020 dated 07.06.2018 of DGFT] \n17.5 In case of new EOUs, advance DTA sale are allowed not exceeding 50% of its estimated exports \nfor first year, except pharmaceutical units where this will be based on its estimated exports for first \ntwo years. \n17.6 Supplies of specified items such as accessories like tags, labels, printed bags, sticke rs, belts, \nbuttons or hangers produced or manufactured in an EOU are allowed on payment of GST to a \nunit in DTA for use in the manufacture or processing of goods which are exported and thereupon \nsuch supplies shall be counted towards fulfillment of positi ve NFE of EOU. \n[Refer Circular No. 12/2008 -Cus., dated 24 -7-2008] \n17.7 The concessional rate of duties for goods falling under Fourth Schedule to the Central Excise Act\u2019 \n1944 sold in DTA by an EOU are prescribed under Notification No.", "12/2008 -Cus., dated 24 -7-2008] \n17.7 The concessional rate of duties for goods falling under Fourth Schedule to the Central Excise Act\u2019 \n1944 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\n9.1 Goods which are not prohibited or restricted for export as per FTP can be exported by post through \nany of the post offices and will be subjected to examination at the specified Foreign Post Offices \nor Sub -Foreign Post Offices or Export Extension Counters. Drawback can also be availed for \nexport through post and also through other export promotion schemes like Advance Licence, \nDFRC, EPCG etc. Commercial samples, prototypes of goods and free gifts may also be exported \nby the post. \n Custom s Manual , 2023 \n183 \n 9.2 The rate of duty and tar iff value, if any, applicable to any goods exported by post shall be the rate \nand valuation in force on the date on which the exporter delivers such goods to the Postal \nAuthorities for exportation.", "Chapter 17 - Import and Export through Post - Para 10 - _10. Procedure in case of postal exports_.txt\n9.3 Bonafide commercial samples and prototype of goods sup plied free of charge of a value not \nexceeding Rs.50,000/ - which are not subject to any prohibition or restriction for export under FTP \nand 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\n9.4 Bonafide gifts of articles for p ersonal use of a value not exceeding Rs.25,000/ - which are not \nsubject to any prohibition or restriction on their export under FTP and which do not involve transfer \nof foreign exchange, may be exported through post.", "Chapter 17 - Import and Export through Post - Para 10 - _10. Procedure in case of postal exports_.txt\n9.5 Export by post of Indian and foreign currency, bank drafts, cheques, National Saving Certificates \nand such other negotiable instruments is not allowed unless accompanied by a valid permit issued \nby the RBI, except in cases where such negotiable instruments are issued by an authorised dealer \nin foreign exchange in India.", "Chapter 17 - Import and Export through Post - Para 10 - _10. Procedure in case of postal exports_.txt\n9.6 Indian currency notes of Rs.500/ - and Rs.1000/ - denominations are prohibited by Government of \nNepal. Therefore, the Indian currency notes of Rs.500/ - and Rs.1000/ - denominations shall not \nbe allowed for export to Nepal.", "Chapter 17 - Import and Export through Post - Para 10 - _10. Procedure in case of postal exports_.txt\n9.7 Prohibitions/restrictions under the FTP and the Customs Act, 1962 apply on the export of various \narticles by post. Some of these articles are viz. arms and ammunitions, explosives, inflammable \nmaterial, intoxicants, obscene literature, certain crude and dangerous drugs, antiquities, narcotic \ndrugs etc. \n \n9.8 Export of purchases made by the foreign tourists is allowed through post subject to proof that the \npayment has been made in foreign exchange.", "Chapter 25 - Export Oriented Units - Para 15 - _17. Duty liability on DTA clearances_sales_.txt\n16.1 Section 3 of the Central Excise Act, 1944, provides tha t the valuation of excisable goods \nmanufactured in the EOU and cleared into DTA is to be done in accordance with the provisions of \nthe Customs law. Thus, when the invoice price of the goods under assessment is in the nature of \ntransaction value, such invoi ce value can be accepted. \n16.2 For goods other than those falling under fourth schedule of Central Excise Act, 1944, the valuation \nwill be as per applicable GST Act. \n[Refer Circulars No.23/84 -CX-6, dated 29 -5-1984 and No. 330/46/97 -CX dated 2081997and \nInstru 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\n19.1 The goods br ought for the purpose of export are allowed entry to the customs area on the strength \nof the check list and other declarations filed by the exporter in the Service Center. The custodian \nhas 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\nProcedure for Clearance of Imported and Export \nGoods", "Chapter 22 - Duty Drawback - Para 4 - _5. Limitations on admissibility of Duty Drawback_.txt\n4.1 Where any exporter finds that the amou nt of Duty Drawback paid to him under section 75 is less \nthan what he is entitled to on the basis of the amount or rate of Drawback determined, he may \nprefer a supplementary claim. This claim has to be filed within 3 months of the relevant date, which \nis fixed as follows: (i) where the rate of Duty Drawback is determined or revised under Rules 3 or \n4 of the Drawback Rules, 2017from the date of publication of such rate in the Official Gazette; (ii) \nwhere the rate of Duty Drawback is determined or revised upw ard under Rules 6 or 7 of the \nDrawback Rules, 2017, from the date of communicating the said rate to the person concerned; Custom s Manual , 2023 \n216 \n and (iii), in all other cases, from the date of payment or settlement of the original Duty Drawback \nclaim by the proper officer:", "Chapter 22 - Duty Drawback - Para 4 - _5. Limitations on admissibility of Duty Drawback_.txt\n4.2 The period of 3 months for filing a supplementary claim may be extended up to 18 months subject \nto conditions and payment of requisite fee as provided in the Drawback Rules, 2017. \n[Refer Rule 16 of Drawback Rules, 2017]", "Chapter 22 - Duty Drawback - Para 4 - _5. Limitations on admissibility of Duty Drawback_.txt\n4.3 In cases where the drawback claim was made zero -zero without following the normal procedure \nor principles of natural justice, the Commissioners are required to redress the problem where the \nexporters have produced the documents/ replied to queries. \n[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\n4.1 Import of dutiable goods by letter, packet or parcel posts is permitted subject to filling of bill of \nentry indicating that the l etter/packet may be opened for Customs examination. Dutiable goods \nmay also be imported by post if Customs is satisfied that the details of nature, weight and value of \nthe contents in declaration as above are correctly stated. \n [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\n4.2 Items intended for personal use, which are exempt from the prohibitions under the FTP or the \nCustoms Act, 1962, can be imported by postal channel on payment of appropriate duties under \nTariff Heading 9804 of the Customs Tariff Act, 1975. Custom s Manual , 2023 \n180 \n \n4.3 Customs duty payable if less than Rs.1000/ - is exempt. \n[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\n12.1 On arrival of the vessel, the shipping line needs to approach the Preven tive Officer for granting \nEntry Inwards. Before making the application, the shipping line has to make payment of the Light \nHouse dues, as may be applicable. \n12.2 Section 31 of the Customs Act, 1962 requires that the Master of the vessel shall not permit \nunloa ding of any imported goods until an order is given by the proper officer granting Entry Inwards \nto such vessel. Normally, Entry Inwards is granted only after the IGM is delivered. The date of \nEntry Inwards is crucial for determining the rate of duty in cas e of filing of prior Bill of Entry, as \nprovided in Section 15 of the Customs Act, 1962. However, unloading of items like accompanied \nbaggage, mail bags, animals, perishables and hazardous goods are exempt from this stipulation.", "However, unloading of items like accompanied \nbaggage, mail bags, animals, perishables and hazardous goods are exempt from this stipulation. \n12.3 No imported goods are to b e unloaded unless specified in the IGM/Import Report for being \nunloaded at that Customs station and such unloading shall only be at places provided therefor. \nFurther, imported goods shall not be unloaded except under the supervision of the proper officer. \nSimilarly, for unloading imported goods on a Sunday or on any holiday, prior notice shall be given \nand prescribed fees paid. \n Custom s Manual , 2023 \n28 \n 12.4 Board has clarified that unloading of liquid bulk cargo from the ship to the bonded storage tanks \nthrough pipe lines is allowed under the provisions of Section 33 of Customs Act, 1962 subject to \nthe conditions that the premises where the goods are received through pipe lines is a bonded \nwarehouse under Section 58 or 59 of Customs Act, 1962; permission of the proper officer is \nobtained for unloading prior to discharge of such cargo; and other requirements under the \nCustoms Act, 1962 are fulfilled.", "If the bon ded tanks are located outside the jurisdiction of the \nCommissioner in charge of port permission may be granted subject to concurrence of \nCommissioner in whose jurisdiction the bonded tanks are located, and other safeguards as \nnecessary.", "Chapter 2 - Arrival of Conveyances and Related Procedures - Para 13 - _13. Other liabilities of carriers_.txt\n[Refer Instruct ion F.No.473/19/2009 -LC, dated 9 -5-2011]", "Chapter 6 - Customs Valuation - Para 6 - _6. Valuation factors_.txt\n5.1 Rule 3(1) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 \nstates that subject to rule 12, the value of imported goods shall be the transaction value adjusted \nin accordance with the provisions of its Rule 10. \n5.2 The price actu ally paid or payable is the total payment made or to be made by the buyer to the \nseller or for the benefit of the seller for the imported goods. It includes all payments made as a \ncondition of sale of the imported goods by the buyer to the seller or by the buyer to a third party to \nsatisfy an obligation of the seller.", "It includes all payments made as a \ncondition of sale of the imported goods by the buyer to the seller or by the buyer to a third party to \nsatisfy an obligation of the seller. \n5.3 If objective and quantifiable data do not exist with regard to the valuation factors, if the valuation \nconditions are not fulfilled, or if Customs authorities have doubts concerning the trut h or accuracy \nof the declared value in terms of Rule 12 of the said Valuation Rules, 2007 the valuation has to be \ncarried out by other methods in the following hierarchical order: \n(i) Comparative Value Method - Comparison with transaction value of identical goods (Rule 4); \n(ii) Comparative Value Method - Comparison with transaction value of similar goods (Rule 5); \n(iii) Deductive Value Method - Based on sale price in importing country (Rule 7); \n(iv) Computed Value Method - Based on cost of materials, fabrication and profit in country of \nproduction (Rule 8); and Custom s Manual , 2023 \n65 \n (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\n7.1 Section 59 of the Customs Act, 1962 provides that - \nThe importer of any goods in respect of which a bill of entry for warehousing has been presented \nunder section 46 and assessed to duty under section 17 or section 18 shall execute a bond in a \nsum equal to thrice the amount of the duty assessed on such good s, binding himself \n(a) to comply with all the provisions of the Act and the rules and regulations made thereunder \nin respect of such goods; \n(b) to pay, on or before the date specified in the notice of demand, all duties and interest payable \nunder sub -section (2) of section 61; and \n(c) to pay all penalties and fines incurred for the contravention of the provisions of this Act or \nthe rules or regulations, in respect of such goods.", "Chapter 9 - Warehousing - Para 8 - _9. Period for which goods may remain warehoused_.txt\n7.2 For the purposes of sub -section (1), the Assistant Commissioner of Customs or Deputy \nCommissioner of Customs may permit an importer to execute a general bond in such amount as \nthe Assistant Commissioner of Customs or Deputy Commissioner of Customs may approve in \nrespect 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\n7.3 The importer shall, in addition to the execution of a bond under sub -section (1) or sub -section (2), \nfurnish such security as may be prescribed. \n \n7.4 Any bond executed under this section by an importer in respect of any goods shall continue to be \nin force notwithstanding the transfer of the goods to another warehouse.", "Chapter 9 - Warehousing - Para 8 - _9. Period for which goods may remain warehoused_.txt\n7.5 Where the whole of the goods or any part thereof are transferred to another person, the transferee \nshall execute a bond in the manner specified in sub -section (1) or sub -section (2) and furnish \nsecurity as specified under sub -section (3). \n \n8. Permission for removal of goods for deposit in warehouse.", "Chapter 9 - Warehousing - Para 8 - _9. Period for which goods may remain warehoused_.txt\n8. Permission for removal of goods for deposit in warehouse. \n \n8.1 Section 60 of the Customs Act, 1962 provides that when the provisions of section 59 have been \ncomplied with in respect of any goods, the proper officer may make an order permitting removal \nof 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\nProvided that such order may also be made electronically through the customs automated system \non the basis of risk evaluation through appropriate selection criteria. \n \n8.2 Where an order is made under sub -section (1), the goods shall be deposited in a warehouse in \nsuch manner as may be prescrib ed.", "Chapter 4 - Classification of Goods - Para 2 - _2. Methodology of classification_.txt\n1.1 Import and export of goods are required to be assessed to duty which may include an assessment \nof nil duty. For this purpose, it is necessary to determine the classification of the goods, which \nbasically means the categorization of the goods in a specific heading of the Schedules to the \nCustoms Tariff Act, 1975. \n1.2 Classification of imported/export goods is governed by the Customs Tariff Act, 1975 which \ncontains two Schedules. The First Schedule specifies the nomenclature that is based on the \nHarmonized Commodity Description and Coding System generally referred to as \u201cHarmonized \nSystem\u201d or simply \u201cHS\u201d, developed by the World Customs Organi zation (WCO) which is applied \nuniformly by more than 137 countries the world over. The Second Schedule contains description \nof goods chargeable to export duty. As the nomenclature also specifies the Customs duty rates \n(Tariff) it is called the \u201cIndian Cust oms Tariff\u201d or \u201cTariff Sc hedule\u201d", "Chapter 2 - Arrival of Conveyances and Related Procedures - Para 8 - _8. Exclusion from IGMs of items orig inally manifested_.txt\n7.1 Any mis -declaration in the IGM will attract the penal provisions of Sections 111(f) and 112 of the \nCustoms Act, 1962. Thus, the goods concerned would be liable to confiscation and the person \nconcerned 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\n2.1 Section 7 of the Customs Act, 1962 envisages that unloading of imported goods and loading of \nexport goods shall be allowed only at places notified by the Board as Customs ports or Customs \nairports or Land Customs Stations or, Inland Container Depots or Air Freight Stations. At each \nsuch customs station, the Principal Commissioner of Customs or the Commissioner of Customs \nis empowered to approve proper places for the unloading and loading of g oods, and specify the \nlimits of such Customs area. It is further provided vide Section 29 ibid that the person in charge of \na vessel or an aircraft shall not call or land at any place other than a customs port or an airport \nwithout approval of the Board, e xcept, subject to certain conditions when compelled by accident, \nstress of weather or other unavoidable cause to call or land.", "Chapter 26 - International Passenger Facilitation - Para 10 - _12. Detained baggage_.txt\n11.1 Import of domestic pets like dogs, cats, birds etc. (two numbers) is allowed as baggage only by \npersons transferring their residence to India after two years of c ontinuous stay abroad subject to \nproduction of the required health certificate from the country of origin and examination of said pets \nby the concerned Quarantine Officer at this end. \n11.2 Re-import of pets as baggage is allowed subject to establishment of identity of pets by Customs \nauthorities, production of the required health certificate from the country of export and examination \nof said pets by the concerned Quarantine Officer at this e nd. \n[Refer Circular No.15/2013 -Cus, dated 8 -4-2013, Circular No. 25/2013 -Cus dated \n01.07.2013]", "Chapter 1 - Overview of Customs Functions - Para 14 - _5. Role of Custodians_.txt\n4.1 The Customs Act, 1962 is the basic statute which regulates the entry/exit of different categories \nof vessels/crafts/goods/passengers etc., into or outside the country. Various allied laws and \nregulations also apply. It is the responsibility of Customs to handle international traffic speedily \nand effectively while ensuring that all the goods/passengers etc., imported/coming into the country \nor exported/going out of the country by sea, air, land or rail rou tes are in conformity with the laws \nof the land. \n4.2 In terms of the Customs Act, 1962, the Board is given the powers to appoint Customs ports, \nairports and Inland Container Depots (ICD) where alone the imported goods can be unloaded or \nexport goods loaded. Similar powers have been given to the Board to notify places as Land \nCustoms Stations (LCS) for clearance of goods imported or exported by land or by inland water.", "Similar powers have been given to the Board to notify places as Land \nCustoms Stations (LCS) for clearance of goods imported or exported by land or by inland water. Custom s Manual , 2023 \n15 \n Thus, various airports, ports, ICDs and LCSs have been notified across the country and also \nroutes have been specified for carrying out trade with neighbo uring countries like Nepal. \n4.3 Once a particular Customs port or airport is notified, the Customs Act, 1962 empowers the \njurisdictional Commissioner of Customs to approve specific places therein where only loading and \nunloading can take place and also to specify the limits of the Customs area where the imported \ngoods or the export goods are ordinarily to be kept before clearance by Customs authorities. \n4.4 Essentially all goods brought into the coun try or meant for export must pass through authorized \npoints, be reported to Customs, and the importers/exporters must fulfil the prescribed legal and \nprocedural requirements laid down under Customs Act, 1962 and allied laws including payment of \nthe duties leviable, if any.", "The legal provisions allow Customs to regulate the outflow of the goods \n(and persons) out of the country and subject them to proper checks before allowing final exit out \nof the country by sea/ air/land/rail routes. Customs also detect leg al infringements and foil any \nattempts of smuggling or commercial frauds by unscrupulous parties.", "Chapter 26 - International Passenger Facilitation - Para 15 - _17. Customs Baggage Declaration Form_.txt\n16.1 Export of Indian currency is strictly prohibited. However, Indian residents g oing abroad are allowed \nto carry Indian currency not exceeding Rs.25,000/ - \n16.2 Indians going abroad are permitted to take with them foreign currency without any limit so long as \nthe same has been purchased from an authorized foreign exchange dealer \n16.3 Tourists while leaving India are allowed to take with them foreign currency not exceeding the \namount brought in by them at the time of their arrival in India. \n16.4 A person resident outside India, not being a citizen of Pakistan and Bangladesh and also not \ntraveller co ming from and going to Pakistan and Bangladesh, and visiting India may take outside \nIndia notes of Government of India and Reserve Bank of India notes up to an amount not \nexceeding Rs. 25,000 (Rupees twenty five thousand only while exiting only through an airport. Custom s Manual , 2023 \n265 \n [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\n14.1 Air India, Indian Airlines and private domestic private airlines are permitted to carry domestic cargo \nbetween domestic airports on their international flights subject to the fulfillment of the following \nconditions: \n(i) Separate space shall be assigned by th e airlines or custodian in the cargo complex/ area of \nthe 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\n(ii) Domestic cargo will be received by the airlines in the designated area during the normal \nworking hours of Customs at the respective airport. \n \n(iii) The containers/Unit Load Devices (ULDs) used to carry the domestic or international cargo \nshall be clearly marked or coloured or strapped, for identification, distinction at the time of \nloading/ unloading, transportat ion.", "Chapter 10 - Transhipment of Cargo - Para 13 - _15. Movement of domestic courier bags on domestic segments of international flights_.txt\n(iv) Domestic tags shall be prepared for identification of the domestic cargo with separate colour \ncoding. \n \n(v) Loading or unloading of domestic cargo in any international flight/ aircraft shall be carried \nunder 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\n(v) Loading or unloading of domestic cargo in any international flight/ aircraft shall be carried \nunder the supervision of Customs officers. \n \n(vi) Dom estic and international cargo will be loaded separately, and shall be carried in hold area \nonboard the aircraft distinctly identifying these cargoes. \n Custom s Manual , 2023 \n122 \n (vii) On arrival of the domestic cargo, at the destination airport, the airlines shall make necessary \narrange 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\n(viii) In respect of transhipment of international cargo, airlines shall be required to execute \nnecessary bond and bank guarantee unless exempted on account of fulfilling the specified \nthreshold limit of annual transshipmen t volume. In addition, prescribed transshipment \nprocedure shall be strictly adhered to. Accordingly, no separate bond or bank guarantee \nshall 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\n(ix) In case of any violation of the prescribed conditions or any other re gulations providing for \nthe manner in which the imported goods/ export goods shall be received, stored, delivered \nor otherwise handled in a Customs area, necessary action may be taken against the person \nincluding withdrawal of the facility and imposition o f penalty under the Handling of Cargo in \nCustoms Areas Regulations, 2009.", "Chapter 10 - Transhipment of Cargo - Para 13 - _15. Movement of domestic courier bags on domestic segments of international flights_.txt\n[Refer Circulars No. 78/2001 -Cus, dated 7 -12-2001, No.45/2005 -Cus, dated 24 -11-2005, \nNo.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\n5.1 The disposal of goods, which are subject to restrictions/prohibitions under any law for the time \nbeing in force, can only be made in terms of the relevant statutes.", "Chapter 24 - Special Economic Zones - Para 8 - _9. Exports_.txt\n8.1 A SEZ unit or Developer/co -developer may import or- procure from the Domestic Tariff Area \nwithout payment of duty, taxes or cess or procure from Domestic Tariff Area after availing export \nentitlements or procure from other Units in the same or other Special Economic Zone or from \nExport Oriented Unit or Software Technology Park unit or Electronic Hardware Technology Park \nunit or Bio -technology Park unit, various types of goods, including capital goods (new or second \nhand), raw materials, semi -finished goods, (including semi -finished Jewellery) component, \nconsumables, spares goods and materials for making capital goods required for authorized Custom s Manual , 2023 \n234 \n operations except prohibited items under the Import Trade Control (Harmonized System) and \nsubject to condition prescribed under Rule 26 of the SEZ Rules.", "Chapter 24 - Special Economic Zones - Para 8 - _9. Exports_.txt\n\n \n8.2 As per Rul e 30 the SEZ Rules, The Domestic Tariff Area supplier supplying goods or services to \na unit or Developer shall clear the goods or services, as in case of zero -rated supply as per \nprovisions of section 16 of IGST Act, 2017(13 of 2017) either under bond or u ndertaking or under \nany other refund procedure permitted under Goods and Service Tax laws or Central Excise laws, \nor as duty or tax paid goods under claim of rebate, on the cover of documents laid down under the \nrelevant Central Excise law for the purpose of export by an manufacturer or supplier. \n(i) Goods(or services) procured by unit or developer, on which (GST) exemption has been \navailed but without any availment of export entitlement, shall be allowed admission into SEZ \non the basis of documents referred to in above rule.", "Chapter 24 - Special Economic Zones - Para 8 - _9. Exports_.txt\n\n \n(ii) The goods procured by a unit or developer under claim of export entitlement shall be allowed \nadmission into SEZ on the basis of documents referred above and a bill of export filed by \nthe supplier or on his behalf by the unit or developer which is assessed by authorized officer \nbefore arrival of the goods. \nA copy of the documents referred to above rule or copy of Bill of Export as the case may be, with \nan endorsement by authorized officer that goods have been admitted in full into SEZ shall be \ntreated as proof of export and a c opy with such endorsement shall also be forwarded by unit or \ndeveloper to the GST or the Central Excise officer having jurisdiction over the DTA supplier within \nforty-five days failing which the GST or Central Excise officer shall raise demand of tax or du ty \nagainst the DTA supplier.", "Chapter 2 - Arrival of Conveyances and Related Procedures - Para 7 - _7. Penal liability_.txt\n6.1 Section 30(3) of the Customs Act, 1962 read with Levy of Fee (Customs Documents) Regulations, \n1970) allows the proper officer to permit an IGM to be amended or supplemented, on payment of \nprescribed fees, if he is satisfied that there is no fraudulent inte ntion. Further, Board has placed \nall amendments in two broad categories - Major and Minor: \n(a) Major Amendments: \n(i) Addition of extra entries (Line numbers in the IGM). \n(ii) Amendment in the quantity of goods already declared. \n(iii) Changing the date of the Bill of Lading mentioned in the IGM. \n(iv) Changing the Importer's/consignee name. \n(v) Commodity description. \n(vi) Conversion of general description of goods from cargo to un -accompanied b aggage \nand vice -versa.", "Chapter 2 - Arrival of Conveyances and Related Procedures - Para 7 - _7. Penal liability_.txt\n\n \n(b) Minor Amendments: \n(i) Changing the Importers address only. \n(ii) Correcting any spelling mistakes. \n(iii) Conversion from one unit of measurement to another. Custom s Manual , 2023 \n26 \n (iv) Change in the container number (only alphabetic prefix and last 10th test \nnumeric al). \n(v) Change/addition of marks and numbers. \n(vi) Conversion from local to TP/SMTP and vice -versa. \n(vii) Port of Loading. \n(viii) Size of containers (provided there is no change in weight of consignment). \n(ix) Port of discharge; \n(x) Type of packages. \n(xi) Number of packages (provided there is no change in the weight). \n(xii) Seal number.", "Chapter 2 - Arrival of Conveyances and Related Procedures - Para 7 - _7. Penal liability_.txt\n\n \n6.2 The need for adjudication will arise only in cases where there are major amendments involving \nfraudulent intention or substantial revenue implication. Further it is possible that in cer tain special \nsituations such as mother/daughter vessel operation for lighter age on account of shortage of draft, \ncongestion of port, natural calamity, the final quantity of goods covered by the IGM would be \nknown only after completion of such lighter age operation, requiring amendment in quantity \noriginally declared at the time of filing IGM. These exceptional situations need to be taken care so \nthat penal action is not initiated mechanically.", "Chapter 2 - Arrival of Conveyances and Related Procedures - Para 7 - _7. Penal liability_.txt\n6.3 Amendment of IGM after the arrival of vessel or aircraft would not be treated as late filing. \nHowever, the veracity of the amendment would be examined by the Assistant/ Deputy \nCommissioner of Customs for the purpose of invoking penal provisions under Secti on 116 of the \nCustoms Act, 1962.", "Chapter 2 - Arrival of Conveyances and Related Procedures - Para 7 - _7. Penal liability_.txt\n6.4 Procedure for disposal of amendment applications within specified time limits have been \nprescribed by the Board. All minor amendments are expected to be approved on the same day \nwhile all major amendments are expected t o be generally approved within 24 hours of submission \nof complete application.", "Chapter 2 - Arrival of Conveyances and Related Procedures - Para 7 - _7. Penal liability_.txt\n[Refer Circulars No. 13/2005 -Cus, dated 11 -3-2005 and No. 44/2005 -Cus.,dated 24 -11-2005, \nCircular No. 14/2017 - Customs dated 11.04.201 7; Please refer para 23 of \nChapter 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\nCustom s Manual , 2023 \n27 \n \n9.1 The various IGM forms are designed according to IMO -FAL Convention. The forms have to be \nfiled in prescribed sizes alongwith the following declarations: \n(i) Deck Cargo declaration/certificate. \n(ii) Last port clearance copy. \n(iii) Amendment application (when relevan t). \n(iv) Income Tax Certificate in case of export cargo. \n(v) Nil export cargo certificate. \n(vi) Port Trust \u201cNo Demand\u201d certificate \n(vii) Immigration certificate. \n(viii) Application for sign on/sign off of crew (when relevant). \n(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\n[Refer Circular No.36/95 -Cus., dated 10 .04.1995]", "Chapter 29 - Customs Brokers - Para 5 - _6. Obligations of Customs Brokers_.txt\n5.1 The licence granted under Regulation 7 shall be valid for a period of 10 years from the date of \nissue and shall be renewed from time to time if the performance of the licensee is found to be \nsatisfactory with reference, inter alia, to the obligation specified for Customs in CBLR 2018 \nincluding absence of instance of any complai nts of misconduct. The license can be renewed for a \nfurther period of 10 years by Principal Commissioner or Commissioner of Customs on payment of \na fee of Rs.15,000/ -. In case, the Customs Broker fails to submit the application for renewal before \nthe expir y of the validity of the license, the Principal Commissioner or Commissioner of Customs \nmay after satisfying himself to the genuineness of the reasons of delay, renew the license upon \npayment of two thousand rupees as late fee by the Customs broker in addi tion to the fee for \nrenewal within one month of the date of receipt of application.", "However, a licence granted to a \nCustoms Broker, authorised under the Authorised Economic Operator Programme vide Circular \nNo. 28/2012 -Cus., dated 16 -11-2012, shall not requ ire renewal till such time the said authorisation \nis valid.", "Chapter 32 - Grievance Redressal - Para 3 - _3. Grievance redressal and facilitation measures for passengers_.txt\n2.1 The clearance of c argo at ports, air cargo complexes, ICDs and CFSs involves interaction of the \ntrade with the Customs officials, which often results in complaints of harassment, corruption, and \ndelays. Thus, to redress these grievances the focus has been to simplify proced ures, enhance \ntransparency, sensitize the Departmental officers to their responsibilities, and expand use of EDI \nin Customs clearance procedures. Some specific measures for facilitation and handling \ncomplaints/grievances of trade and industry are as follow s:", "Chapter 32 - Grievance Redressal - Para 3 - _3. Grievance redressal and facilitation measures for passengers_.txt\n\n \n(a) ICEGATE Advanced Helpdesk: Advanced Helpdesk is an online service provided to \nICEGATE users to resolve their technical problems and queries so that there should not be \nany difficulty in using ICEGATE services. End users' calls are handled with special care by \nthe intervention of Helpdesk analysts, Service Area Analysts, Assignees, Shift managers, \nsenior Custom officers so that the end users get quick solutions of their problems and no \ndown time occurs and high service standards are maintained.", "Chapter 32 - Grievance Redressal - Para 3 - _3. Grievance redressal and facilitation measures for passengers_.txt\n\n \n(b) Manag ement Information System (MIS): A major area of concern for the importers, exporters, \nCustoms Brokers is to get information regarding clearance of their consignments, which has \nbeen significantly resolved with the introduction of EDI (Electronic Data Interchange) at all \nmajor Custom Houses. In all major Custom Houses, a \u201cTele Enquiry System\u201d allows \nexporters, importers etc. to dial the assigned numbers and ascertain the status of the Bills of \nEntry/Shipping Bills or Drawback claim. This system can als o be used on fax mode. Further, \nsupervisory officers of Customs can monitor the delays in clearance at any stage. The system \nalso generates a daily report of all pending Bills of Entry, Shipping Bills, Drawback claims \nalong with the date of receipt and the level at which the document is pending.", "Further, \nsupervisory officers of Customs can monitor the delays in clearance at any stage. The system \nalso generates a daily report of all pending Bills of Entry, Shipping Bills, Drawback claims \nalong with the date of receipt and the level at which the document is pending. For this purpose \nthe System Manager looks after all EDI related problems and holds regular meetings with \nthe Remote EDI (RES) users, Customs Brokers representatives, NIC, CMC and other \nagencies that support the EDI system.", "Chapter 32 - Grievance Redressal - Para 3 - _3. Grievance redressal and facilitation measures for passengers_.txt\n(c) Accessibility of Senior Officers: The Chief Commissioner/Commissioners of Customs \nearmark time on all working days during which any person having any grievances is free to \nmeet the officer without prior appointment. These meetings ensure timely and prompt \nremedial measures.", "Chapter 32 - Grievance Redressal - Para 3 - _3. Grievance redressal and facilitation measures for passengers_.txt\n(d) Public Grievance Officer (PGO): Each Commissionerate has a designated PGO and Public \nNotices have been issued giving the names and telephone numbers of these officers. These \nPGO may be approached by the trade and public if their grieva nce is not being redressed by \nthe dealing officer or his supervisor.", "Chapter 32 - Grievance Redressal - Para 3 - _3. Grievance redressal and facilitation measures for passengers_.txt\n\n \n(e) Public Grievance Committee (PGC): A PGC is constituted in each Customs \nCommissionerate, consisting of representatives of trade and industry, Custom House \nAgents, representa tives of Custodians, such as AAI, CONCOR, Banks, Export Promotion \nAgencies, such as the Garments Exporters Association, Handicraft Export Association, and \nChambers of Commerce etc. The PGC meets once in a month to address grievances relating Custom s Manual , 2023 \n344 \n to Customs fun ctioning. In case grievances relate to other agencies such as the Wildlife, NIC \nor CMC, their representatives are also invited for these meetings.", "Chapter 32 - Grievance Redressal - Para 3 - _3. Grievance redressal and facilitation measures for passengers_.txt\n\n \n(f) Watch Dog Committee: A Watchdog Committee has been constituted under the \nchairmanship of the Chief Commiss ioner of Customs, which meets once in two months. \nLeading association of trade and industry and other agencies that interact with Customs are \nincluded in this Committee along with the senior officers of Customs to ensure meaningful \ndialogue. This Committee takes note of various procedural delays or problems in general \nbeing faced in Customs clearance of export/import cargo or grant of various incentives. \nFeedback from trade and industry is used for necessary review of procedures and taking \nmeasures to remov e the difficulties of importers/exporters.", "Chapter 32 - Grievance Redressal - Para 3 - _3. Grievance redressal and facilitation measures for passengers_.txt\n\n \n(g) Permanent Trade Facilitation Committee (PTFC): PTFCs having membership of all \nstakeholders function in each Customs station to resolve local issues. As a trade facilitation \nmeasure and with a view to encourage stakeholde r participation and provide for expeditious \nresolution of local issues (without these being escalated to the Department/Board) , the Board \nhas instructed the Chief Commissioners to ensure that: \n(i) PTFC are held regularly with minimum of one meeting per month on a pre -decided \ndate. \n(ii) Apex trade bodies are allowed to attend the PTFC meetings along with their local \nconstituents, who are members of the PTFC. \n(iii) Efforts are made to regularly review the membership of the PTFC with the aim of \nincluding all stakeholders in the Customs function ing.", "Chapter 32 - Grievance Redressal - Para 3 - _3. Grievance redressal and facilitation measures for passengers_.txt\n(iv) Chief Commissioners/Commissioners are receptive to meeting local and apex trade \nbodies even outside the framework of the PTFC. \n[ Refer Circular No.42/2013 Cus., dated 25 -10-2013]", "Chapter 1 - Overview of Customs Functions - Para 19 - _12. Passenger processing_.txt\n11.1 Any concerned person aggrieved with the departmental adjudication is given the right to appeal \nagainst the said order. The first level of appeal is to Commiss ioner (Appeal) and thereafter to an \nindependent Tribunal (CESTAT) unless the adjudication order is originally passed by the \nCommissioner of Customs in which case the first level of appeal is to the CESTAT. On questions \nof law, the orders of CESTAT could al so be considered for reference to the High Court and certain \ncategories of decisions involving classification or valuation can be appealed even before the \nSupreme Court.", "Chapter 31 - Appeal_ Review and Settlement of Cases - Para 1 - _2. Appeal to Commissioner _ Appeals__.txt\nAppeal, Review and Settlement of Cases", "Chapter 31 - Appeal_ Review and Settlement of Cases - Para 1 - _2. Appeal to Commissioner _ Appeals__.txt\n\n \n1. Introduction \n1.1 Like any other taxation statue, the Customs Act contains detailed provisions for judicial review, for \nresolution of disputes, by way of appeals and review. The various appellate authorities are \nCommissioner (Appeal), Revision Authority, Customs Excise and Service Tax Appellate Tribunal \n(CESTAT), High Court and the Supreme Court. Any appeal by the department, before any appellate \nauthority, is filed only after following a procedure of review of orders as prescribed in the Customs \nAct. Beside the route of app eals, an alternative dispute resolution mechanism has also been \nprovided by way of the settlement of cases by the Settlement Commission. These provisions are \ncontained 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\n9.1 Applications will be rejected in cases where the applicant is not eligible for grant of AEO status, or \nhas been convicted of a serious criminal offence linked to the economic activity of his business in \nthe past, or in cases where the deficiency noticed in the application cannot be remedied. The \ninformation regarding the rejection of such application will be given to the applicant within 30 days \nof the receipt of the application.", "Chapter 6 - Customs Valuation - Para 7 - _7. Cases where transaction value may be rejected_.txt\n6.1 Valuation factors are the various eleme nts which must be taken into account by addition (factors \nby addition) to the extent these are not already included in the price actually paid or payable or by \ndeduction (factors by deduction) from the total price incurred in determining the Customs value, \nfor assessment purposes. \n6.2 Factors by addition are the following charges: \n(i) Commissions and brokerage, except buying commissions; \n(ii) The cost of containers, which are treated as being one with the goods in question for \nCustoms purposes; \n(iii) The cost of packi ng whether for labour or materials; \n(iv) The value, apportioned as appropriate, of the following goods and services where supplied \ndirectly or indirectly by the buyer free of charge or at reduced cost for use in connection with \nthe production and sale for exp ort of the imported goods, to the extent that such value has \nnot been included in the price actually paid or payable, namely: \na) Material, components, parts and similar items incorporated in the imported goods;", "to the extent that such value has \nnot been included in the price actually paid or payable, namely: \na) Material, components, parts and similar items incorporated in the imported goods; \nb) Tools, dies, moulds and similar items used in the production of the imported goods; \nc) Materials consumed in the imported goods; and \n(v) Engineering, developing, artwork, desi gn work, and plans and sketches undertaken \nelsewhere than in the importing country and necessary for the production of the imported \ngoods; \n(vi) Royalties and license fees related to imported goods being valued that the buyer must pay \neither directly or indire ctly, as a condition of sale of the goods being valued, to the extent \nthat such royalties and fees are not included in the price actually paid or payable; \n(vii) The value of any part of the proceeds of any subsequent resale, disposal or use of the \nimported good s that accrues directly or indirectly to the seller; \n(viii) Advance payments; \n(ix) The cost of transport, loading,", "(vii) The value of any part of the proceeds of any subsequent resale, disposal or use of the \nimported good s that accrues directly or indirectly to the seller; \n(viii) Advance payments; \n(ix) The cost of transport, loading, unloading and handling charges associated with the delivery \nof the imported goods to the pace of importation wherein the cost of transportation inclu des \nship demurrage charges on chartered vessels, lighterage and barge charges; and \n(x) The cost of insurance to the place of importation. \n(xi) all other payments actually made or to be made as a condition of sale of the imported goods, \nby the buyer to the selle r, or by the buyer to a third party to satisfy an obligation of the seller \nto the extent that such payments are not included in the price actually paid or payable . {This \nsub-clause is not included in the draft text but is a part of Rule 10 (1) (e)} \nWherei n the \u201cplace of importation\u201d means t he customs station, where the goods are brought \nfor being cleared for home consumption or for being removed for deposit in a warehouse. \n[Refer Notification No.", "[Refer Notification No. 91/2017 -Cus (N.T.) dated 26.09.2017 and \n Circular No. 39/20 17 dated 26.09. 2017] \n Custom s Manual , 2023 \n66 \n 6.3 As regards (v) and (vi) above, an explanation to Rule 10(1) clarifies that the royalty, licence fee or \nany other payment for a process, whether patented or otherwise, is includible referred to in clauses \n(c) and (e), such charges shall be added to the price actually paid or payable for the imported \ngoods, notwithstanding the fact that such goods may be subjected to the said process after \nimportation of such goods . \n[Refer Circular No. 38/2007 -Cus, dated 9 -10-2007] \n6.4 Factors by deduction are the following charges provided they are separately declared in the \ncommercial invoices: \n(i) Interest charges for deferred payment; \n(ii) Post-importation charges (e.g ., inland transporta tion charges, installation or erection \ncharges, etc.); and \n(iii) Duties and taxes payable in the importing country.", "Chapter 5 - Classification_Assessment of Projects Imports_ - Para 1 - _1. Introduction_.txt\nClassification/Assessment of Projects Imports, \nBaggage and Postal Imports", "Chapter 9 - Warehousing - Para 13 - _14. Transfer of goods from one warehouse to another_.txt\n13.1 The owner of any warehoused goods may, after warehousing the same, Custom s Manual , 2023 \n97 \n (a) inspect the goods; \n(b) deal with their containers in such manner as may be necessary to prevent loss or \ndeterioration or damage to the goods; \n(c) sort the goods; or \n(d) show the goods for sale.", "Chapter 9 - Warehousing - Para 5 - _5. Appointment of Special Warehouses_.txt\n4.1 As per Section 58 of the Customs Act, 1962, The Principal Commissioner of Customs or \nCommissioner of Customs may, subject to such conditions as may be prescribed, license a private \nwarehouse wherein dutiable goods imported by or on behalf of the licensee may be deposited. \n4.2 The main conditions for granting Private Bonded Warehou se licences are: \nWhere, after inspection of the premises, evaluation of compliance to the conditions under \nregulation 3 and conducting such enquiries as may be necessary, the Principal Commissioner of \nCustoms or Commissioner of Customs, as the case may be, is satisfied that licence may be \ngranted, he shall require the applicant to - \n(a) provide an all risk insurance policy, that includes natural calamities, riots, fire, theft, skilful \npilferage and commercial crime, in favour of the President of India, for a sum equivalent to Custom s Manual , 2023 \n94 \n the amount of duty involved on the dutiable goods proposed to be stored in the private \nwarehouse at any point of time;", "theft, skilful \npilferage and commercial crime, in favour of the President of India, for a sum equivalent to Custom s Manual , 2023 \n94 \n the amount of duty involved on the dutiable goods proposed to be stored in the private \nwarehouse at any point of time; \n(b) provide an undertaking binding himself to pay any duties, interest, fine and penalties payable \nin respect of warehoused goods under sub -section (3) of section 73A or under the \nWarehouse (Custody and Handling of Goods) Regulations, 2016; \n(c) provide an undertaking indemnifying the Principal Commissioner of Customs or \nCommissioner of Customs, as the case may be, from any liability arising on account of loss \nsuffered in respect of warehoused goods due to accident, damage, deterioration, destruction \nor any other unnatural cause during their receipt, delivery, storage, despatch or handling; \nand \n(d) appoint a person who has sufficient experience in warehousing operations and customs \nprocedures as warehouse keeper. \n[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\n29.1 EOU/EHTP/STP/BTP units may be set up with approval of BOA to carry out reconditioning, repair, \nremaking, testing, calibration, quality improvement, up - gradation of technology and re -\nengineering activities for exp ort in foreign currency. Provisions of paras 6.8, 6.9, 6.10, 6.13, 6.14 \nof the FTP and para 6.28 of the HBP shall not, however, apply to such activities. In other words \nthe 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\n6.1 For availing partial or complete exemption from duties under different schemes and notifications, \nexecution of end use/ provisional duty bonds with Bank Guarantee or other surety may be \n8Turant Customs Process Flow for Imports\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n Custom s Manual , 2023 \n38 \n required,in the prescribed forms. The amount of bond and bank guarantee is determined in terms \nof the instructions issued by the Board or conditions of the relevant noti fication or provisions of the \nCustoms 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\n11.1 When entering any port/airport, all vessels are required to furnish to the proper officer, a list (or \n\u201cnil\u201d return) of ships stores intended for landing (excluding consumable stores issued from any \nDuty Free Shops in India). Retention on board of imported stores is governed by Import Store \n(Retention on board) Regulations, 1963. The consumable sto res can remain on board the vessel \nwithout payment of duties during the period the vessel/aircraft remains as \u201cforeign going\u201d. \nOtherwise, such consumable stores are to be kept under Customs seal. Even in respect of foreign \ngoing vessels, only stores for im mediate use may be left unsealed while excessive stores such as \nliquor, tobacco, cigarettes, etc are kept under Customs seal.", "Chapter 25 - Export Oriented Units - Para 6 - _7. Items allowed duty free imports_procurement_.txt\n5.1 The EOUs basically function under the administrative control of the Development Commissioner \nof the Special Economic Zones, whose jurisdiction has been notified by the Ministry of Commerce. \nIn all, there are seven Development Commissioners at Mumbai, Gandhi dham, Chennai, Cochin, \nVisakhapatnam, Noida and Kolkata, who supervise the functioning of the EOUs. The Development \nCommissioners of the SEZs are the Licensing Authorities in respect of units under the EOU \nscheme, as per specified territorial jurisdiction as indicated in the FTP. \n5.2 The provisions of the Customs and Central Excise law in respect of the EOUs are administered \nby the Commissioners of Customs and Central Excise, who work under the control of Central \nBoard of Indirect Taxes & Customs. The work re lating to the EOUs located in port cities/towns or \nwithin the municipal limits of port cities/towns, which was earlier transferred to the jurisdictional \nCommissioner of Central Excise, will continue to be handled by jurisdictional Commissioner of \nCustoms & Central Excise.", "The work re lating to the EOUs located in port cities/towns or \nwithin the municipal limits of port cities/towns, which was earlier transferred to the jurisdictional \nCommissioner of Central Excise, will continue to be handled by jurisdictional Commissioner of \nCustoms & Central Excise. \n[Refer Circular Nos. 72/2000 -Cus, dated 31 -8-2000, No.87/2000Cus, dated 2 -11-2000 \n;No. 932/22/2010 -CX, dated 4 -8-2010 and D.O. F.No. 450/17/2017 Custom IV dated \n07.11.2017] \n5.3 On the policy front, all decisions relating to the EOUs are taken by the Board of Approvals (BOA), \nset up under the Department of Commerce. The BOA is chaired by the Secretary, Ministry of \nCommerce.", "The BOA is chaired by the Secretary, Ministry of \nCommerce. In the case of units engaged in manufacture of electronic hardware and software, the \npolicy decisions are taken by the Inter Ministerial Standing Committee (IMSC) set up under the \nDepartment of Information Technology and the same are implemented through its Designated \nOfficers. CBIC representative is a member of both the BOA/IMSC. The availability of any benefit \nunder Customs or Central Excise Acts or the notifications issued thereunder has, however, to be \ndetermined by the Commissioner of Customs and Central Excise having jurisdiction over the unit. \nAppropriate inter-ministerial liaison is maintained for ensuring uniformity as far as possible in the \nFTP provisions and the provisions built in the relevant Customs and Central Excise notifications. \n Custom s Manual , 2023 \n244 \n 6. Customs bonding: \n6.1 The premises of EOU were earlier required to b e approved as a Customs bonded warehouse \nunder the warehousing provisions of the Customs Act. The manufacturing and other operations \nwere carried out under customs bond and the unit bears appropriate charges for officers on cost \nrecovery basis.", "The manufacturing and other operations \nwere carried out under customs bond and the unit bears appropriate charges for officers on cost \nrecovery basis. In case of units in Aquaculture, Horticulture, Floriculture, Granite quarrying etc \nexemption from bonding was given for administrative reasons with certain other safeguards being \nput in place to check that duty free benefits where availed are not abused. The EOUs wer e \nrequired to execute a multipurpose bond with surety/ security with jurisdictional Central Excise and \nCustoms officers. \n[Refer Circular No. 15/95 -Cus., dated 23 -2-1995] \n6.2 Recognizing the potential role of these units in the Make in India initiative and as a measure of \nimproving the ease of doing business, it was decided to do away with the need to comply with \nwarehousing provisions by these units. For this purpose, notification 44/2016 Customs dated 29th \nJuly 2016 was issued (effective from 13th Augus t 2016) amending the principal notification \n52/2003 -Customs dated 31st March 2003.", "For this purpose, notification 44/2016 Customs dated 29th \nJuly 2016 was issued (effective from 13th Augus t 2016) amending the principal notification \n52/2003 -Customs dated 31st March 2003. As a consequence, these units stand de -licensed as \nwarehouses under Customs Act, 1962, with effect from 13th August, 2016. However EOUs are \nstill required to execute a mult ipurpose bond with surety /security with jurisdictional Customs and \nCentral Excise officers. \n[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\n19.1 Scrap/ waste/ remnants arising out of production process or in connection therewith are allowed \nto be sold in DTA, as per SION notified by Directorate General of Foreign Trade (under Duty \nExemption Scheme), on payment of concessional duties/GST as applicable. Such sales of scrap/ \nwaste/ remnants shall not be subject to achievement of positive NFE. In respect of items not \ncovered by SION norms, Development Commissioner may fix ad -hoc norms for a period of six \nmonths and within this period, norm should be fixed by Norms Committee and ad -hoc norms will \ncontinue till such time. Sale of waste/ scrap/ remnants by units not entitled to DTA sale, or sales \nbeyond DTA sale entitlement, shall be on payment of full dutie s. Scrap/ waste/ remnants may also \nbe exported. However, no duties/ taxes on scrap/ waste/ remnants are charged, in case same are \ndestroyed with permission of Central Excise & Customs authorities.", "However, no duties/ taxes on scrap/ waste/ remnants are charged, in case same are \ndestroyed with permission of Central Excise & Customs authorities. \n Custom s Manual , 2023 \n252 \n 19.2 The DTA clearance of by -products and rejects is not allowed to the EOUs, which have failed to \nachieve the positive NFE. \n19.3 DTA clearance of goods manufactured by the EOUs which are not excisable the duty on inputs \nand consumables etc. procured/ imported dut y free under exemption notifications, which have \ngone into production of such non - excisable goods cleared into DTA, is recovered, besides \npayment of GST. \n19.4 In case of Gems and Jewellery EOUs and EHTP/STP units, scrap, dust or sweepings of gold/ \nsilver/ pla tinum generated in the unit is allowed to be forwarded to the Government Mint or Private \nMint for conversion into standard gold bars and return thereof to the unit subject to the observance \nof procedure laid down by the Commissioner of Central Excise & Cus toms.", "The said dust, scrap \nor sweepings are also allowed clearance into DTA on payment of applicable customs duty on the \ngold/ silver/ platinum content in the said scrap, dust or sweepings. Samples of the sweepings/ dust \nare taken at the time of clearance and sent to mint for assaying. The assessment is finalized when \nthe reports are received from the mint. \n[Refer Circular No.19/99 -Cus, dated 29 -4-1999] \n19.5 The rate of duties for excisable by -products, rejects, waste etc, cleared in DTA by an EOU are \nprescr 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\nCustoms Brokers", "Chapter 29 - Customs Brokers - Para 1 - _2. Application for Customs Broker licence and eligibility_.txt\n\n \n1. Introduction \n1.1 Section 146 of the Customs Act, 1962 states that no person shall carry on business as an agent \nrelating to entry or departure of a conveyance or the import or export of goods at any Customs \nstation unless such person holds a licence granted in this behalf in accordance with regulations \nmade in this regard by the Board. Thus, any person desirous to carry on business as a Customs \nBroker relating to entry or departure of a conveyance or import or export of goods at any Customs \nstation is required to obtain a l icence, which is referred to as the Customs Broker licence and the \nperson concerned as the Customs Broker. \n1.2 Section 146 of the Customs Act, 1962 read with the Customs Brokers Licensing Regulations \n(CBLR), 2018 governs the legal and procedural aspects of t he grant of Customs Broker licence \nas well as the obligations and responsibilities of a Customs Broker.", "Chapter 1 - Overview of Customs Functions - Para 8 - _7. Electronic Closure of Manifest _.txt\nThe CBIC has introduced \u2018eSanchit\u2019 for paperless transa ction. The importers are \nnow required to upload the required documents online through www.icegate.gov.in while filling \nthe Bill of Entry instead of submitting the physical papers. Reply to queries raised by Customs \nOfficers can be submitted online by uploa ding the documents. Physical presence of paper or \nperson for assessment related works have been done away with. CBIC is embarking on a \nproject to bring all Participating Government Agencies(PGAs) under eSanchit wherein PGAs \nwho issues Licenses, Permits, Ce rtificates and Other Authorizations (LPCOs) would upload \nthe documents themselves doing away with uploading of such document by the beneficiary \n(importer/ exporter) themselves. Importers/ Exporters, Customs Brokers and other \nbeneficiaries are required to r egister on ICEGATE for this purpose.", "Importers/ Exporters, Customs Brokers and other \nbeneficiaries are required to r egister on ICEGATE for this purpose. \n[Refer Circular 35/2018 - Customs dated 01.10.2018] \nE-Sanchit expansion: Aimed at further reducing physical interface between \nCustoms/regulatory agencies and the trade and to increase the speed of clearance in both \nimports & exports, the E -Sanchit application provides a facility to upload digitally signed \nLicenses/Permits/Certificates/Other Authorizations (LPCOs) by Participating Government \nAgencies (PGAs) at all ICES locations across India. In this regard, kindly Refer to Board\u2019s \nCircular s No. 44/2018 -Cus. dated 13.11.2018, No.13/2019 -Cus. dated 03.06.2019, \nNo.19/2019 -Cus. dated 16.07.2019, No.03/2020 -Cus dated 15.01.2020, No.11/2020 -Cus.", "dated 03.06.2019, \nNo.19/2019 -Cus. dated 16.07.2019, No.03/2020 -Cus dated 15.01.2020, No.11/2020 -Cus. \ndated 10.02.2020 and No.24/2020 dated 14.05.2020. With issue of Board Circular Custom s Manual , 2023 \n13 \n No.57/2020 -Customs dated 30.12.2020, two (2) more PGAs namely Trade Promotion Council \nof India (TPCI) and Export Promotion Council for EOUs & SEZs (EPCES) were brought on \nboard eSANCHIT platform. With this, the total number of PGAs on Board eSANCHIT becomes \n53. \n[Refer Circular No.57/2020 -Customs dated 30.12.2020].", "Chapter 6 - Customs Valuation - Para 4 - _4. Methods of valuation of imported goods_.txt\n3.1 Section 2(41) of the Customs Act, 1962 defines \u2018Value\u2019 in relation to any goods to mean the value \nthereof determined in accordance with the provisions of Section 14(1) of the Act ibid. In turn, \nSection 14(1) of the Act ibid states that the value of the imported goods and export goods shall be \n\u201cthe tran saction value of such goods, that is to say, the price actually paid or payable for the goods \nwhen sold for export to India for delivery at the time and place of importation, or as the case may \nbe, for export from India for delivery at the time and place o f exportation, where the buyer and \nseller of the goods are not related and price is the sole consideration for the sale subject to such \nother conditions as may be specified in the rules made in this behalf\u201d.", "It is also provided that in the \ncase of imported goods such transaction value shall include \u201cin addition...any amount paid or \npayable for costs and services, including commissions and brokerage, engineering, design work, \nroyalties and licence fees, costs of transportation to the place of importation, in surance, loading, \nunloading and handling charges to the extent and in the manner specified in the rules made in this \nbehalf.\u201d \n3.2 In accordance with the provisions of Section 14(1) of the Customs Act, 1962 the rules specified \nfor the purpose of valuation may p rovide for: \n(i) The circumstances in which the buyer and the seller shall be deemed to be related; \n(ii) the manner of determination of value in respect of goods when there is no sale, or the buyer \nand the seller are related, or price is not the sole considerati on for the sale or in any other \ncase; and \n(iii) The manner of acceptance or rejection of value declared by the importer or exporter, as the \ncase may be, where the proper officer has reason to doubt the truth or accuracy of such \nvalue, 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 \nthe date on which a Bill of Entry is presented under Section 46, or a Shipping Bill or Bill of Export, \nas the case may be, is presented under Section 50 of the Cu stoms Act, 1962. Custom s Manual , 2023 \n64 \n 3.4 When compared to the earlier provisions Section 14(1), the present provisions have discarded the \nconcept of \u201cdemand value\u201d and adopted the concept of \u201ctransaction value\u201d. \nAlso, the present Section 14 contains therein provisions for speci fic rules to be made for \ndetermination of value and also for specific additions to value on account of cost and services. \nSome provisions deleted from the earlier Section 14 include: \n(i) Reference to such or like goods. Thus, the value (transaction value) sh all be the price \nactually paid or payable for the goods under consideration. \n(ii) The reference to price of the goods ordinarily sold or offered for sale.", "Some provisions deleted from the earlier Section 14 include: \n(i) Reference to such or like goods. Thus, the value (transaction value) sh all be the price \nactually paid or payable for the goods under consideration. \n(ii) The reference to price of the goods ordinarily sold or offered for sale. \n(iii) The price of the goods when sold for export to India is to be considered and not the price in \nthe cour se of international trade. \n3.5 As provided in Section 14(1), the Custom Valuation (Determination of Value of Imported Goods) \nRules, 2007 and the Custom Valuation (Determination of Value of Export Goods) Rules, 2007 \nhave been framed for valuation of imported goods and export goods, respectively. \n \n3.6 The provisions of Section 14(1) and the Custom Valuation (Determination of Value of Imported \nGoods) Rules, 2007 are based on the provisions of Article VII of GATT and the Agreement on \nimplementation of Article VII of GATT. The methods of valuation prescrib ed therein are of a \nhierarchical (sequential) order.", "The methods of valuation prescrib ed therein are of a \nhierarchical (sequential) order. \n3.7 The importer is required to truthfully declare the value in the import declaration and also provide a \ncopy of the invoice and file a valuation declaration in the prescribed form to facilitate correct a nd \nexpeditious determination of value for assessment purposes.", "Chapter 28 - Customs Cargo Service Providers - Para 2 - _2. Salient features of the HCCAR_ 2009_.txt\n1.1 The Public Accounts Committee (PAC) in its 27th Report (2005 -06) recommended formulating \nappropriate legal provisions and guidelines to control the activities of custodians. In pursuance of \nthese recommendations, the Government inserted a new Section 141(2 ) to the Customs Act, 1962 \nand thereafter under its authority framed the Handling of Cargo in Customs Areas Regulations, \n2009 (HCCR, 2009). \n1.2 The HCCAR, 2009 provide for the manner in which the imported goods/ export goods shall be \nreceived, stored, delive red or otherwise handled in a Customs area. The regulations also prescribe \nthe 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\n2.1 Under Section 12 of the Custom Act, 1962 import duties of Customs are leviable on all import \ngoods, and no distinction is made whether the goods being imported had discharged duties earlier \nare being re -imported after exportation for particular purposes. Similarly, even if goods are \nindigenously manufactured which had been exported earlier under various export incentive \nschemes or duty drawback claim or even without any export incentive claim, when these are re -\nimported they attract the Customs duty leviable on like import goods (as the duty is on the act of \nimportation) unless an exemption notification is issued.", "Chapter 19 - Re-importation and Re -exportation of Goods - Para 3 - _3. Re-exportation of imported goods_.txt\n2.2 To avoid incidence of double duty on re -imported goods such when sent abroad f or repairs, certain \nrelief from duty has been provided. Similarly, where the goods are indigenously manufactured, \nthey should bear the Central Excise or GST duties, as applicable, which may not have been \ndischarged at the time of exportation. Further, the exporters should not retain any benefits \nobtained 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\n2.3 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\n\n \n(i) On re -import of indigenously manufactured goods under duty Drawback/claim of refund of \nintegrated tax paid, export under bond or under other claim of export incentives, essentially \nthe duties equivalent to the export incentives etc. availed have to be paid , on re - importation. \nThus, if the goods were exported on payment of GST, without claiming any rebate, and \nwithout claiming any export incentives such as Drawback or benefits of the duty exemption \nschemes, EPCG schemes, and where the indigenously manufactu red goods are being \nreturned then no Customs duties are leviable. Further, when the indigenously manufactured \ngoods are exported for repair and returned without claiming any benefits, duty is to be paid \non a value comprising fair cost of repairs including cost of materials used in repairs, \ninsurance and freight charges both ways.", "Further, when the indigenously manufactured \ngoods are exported for repair and returned without claiming any benefits, duty is to be paid \non a value comprising fair cost of repairs including cost of materials used in repairs, \ninsurance and freight charges both ways. Similarly, in case of re -import of cut and polished \nprecious and semi -precious stones exported for treatment abroad as referred to in \nParagraph 4A.20.1 of the Foreign Trade Policy, duty is to be paid on a value comprising of \nthe fair cost of treatment carried out including cost of materials used in such treatment, \ninsurance and freight charges, both ways. Basically the benefit is available if the \nAssistant/Deputy Commissioner of Cus toms is satisfied that the goods are the same which \nwere exported earlier and certain other conditions as laid down in the relevant notification \nare fulfilled.", "Chapter 19 - Re-importation and Re -exportation of Goods - Para 3 - _3. Re-exportation of imported goods_.txt\n[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\n\n \n(ii) Similar duty exemption provisions in case of re -import of the goods falling within the Fourth \nSchedule to the Central Excise Act, 1944 (1of 1944) are contained in Notification \nNo.47/2017 -Cus, dated 30.06.2017. \n \n(iii) Goods manufactured in India or parts thereof that are re -imported for repai rs or \nreconditioning or reprocessing/refining/remaking etc. are exempt from duty subject to the Custom s Manual , 2023 \n194 \n condition that the re -importation takes place within a specified period; the goods are \nreexported within six months of re -importation; the Assistant/Deputy Comm issioner of \nCustoms is satisfied as regards the identity of the goods; and certain other conditions \nensuring 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\n[Refer Notification No.158/95 -Cus, dated 14 -11-1995 \nas 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\n\n \n(iv) Re-imported private personal property, which was imported earlier but exported out for any \nalteration, renovation, repair free of charge etc. is exempt from duty subject to the condition \nthat t he goods are repaired on free of charge basis in accordance with the terms of warranty \ngiven by the manufacturers and in accordance with the established trade practice and \nDrawback or other incentives have not been availed. However, certain Custom duties \nequivalent 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\n[Refer Notification No.174/66 -Cus. dated 24 -9-1966] \nas amended vide Notification 44/2017 -Cus dated 30.06.2017", "Chapter 25 - Export Oriented Units - Para 4 - _4. Import_ procurement and warehousing_.txt\n3.1 Projects having a minimum investment of Rs. 1 Crore and above in building, plant and machinery \nare usually considered for establishment under EOU Scheme. Minimum investment criteria is to \nbe fulfilled at the time of commencement of production by the unit. The minimum inve stment Custom s Manual , 2023 \n242 \n criterion does not apply for certain sectors like Electronic Hardware Technology Park unit, \nSoftware Technology Park unit, Biotechnology Park units, Handicrafts, Agriculture, Floriculture, \nAquaculture, Animal Husbandry, Information Technology, Servi ces, Brass Hardware and \nHandmade jewellery sectors. Setting up of trading units is not permitted under EOU scheme. \nBoard of Approval (BOA) may allow establishment of EOUs with a lower investment criteria. \n3.2 EOUs are normally permitted to be set up by a Unit Approval Committee headed by the \nDevelopment Commissioner. Jurisdictional Commissioner of Customs & Central Excise is a \nmember of the said committee.", "3.2 EOUs are normally permitted to be set up by a Unit Approval Committee headed by the \nDevelopment Commissioner. Jurisdictional Commissioner of Customs & Central Excise is a \nmember of the said committee. Proposals for setting up EOUs requiring industrial lice nse also \nrequire clearance by the Board of Approval (BOA) and Department of Industrial Policy and \nPromotion (DIPP). 100% foreign direct investment (FDI) is permitted through Automatic Route. \nApplications for conversion into an EOU/EHTP/STP/BTP unit from e xisting DTA units, having an \ninvestment of Rs. 50 crores and above in plant and machinery or exporting Rs. 50 crores and \nabove annually, shall be placed before BOA for a decision. \n3.3 For setting up of an EOU, three copies of the application in the prescribed form (ANF6A) are \nrequired to be submitted to the Development Commissioner. In certain cases, approval of the \nBoard of Approval (BOA) is required.", "3.3 For setting up of an EOU, three copies of the application in the prescribed form (ANF6A) are \nrequired to be submitted to the Development Commissioner. In certain cases, approval of the \nBoard of Approval (BOA) is required. Applications for setting up of Electronic Hardware \nTechnology Park/ Software Technology Park units are submit ted to the officer designated by the \nDepartment of Information Technology for this purpose. After approval of the application and \nissuance of Letter of Permission, the applicant is required to execute a legal undertaking ( \nAppendix -6E) with the Development Commissioner/ Designated Officer concerned within the \nprescribed time period. On execution of legal undertaking, a Green Card is issued to the unit. \n3.4 On approval for setting up an EOU by Unit Approval Committee, a Letter of Permission (LOP/LOI) \nis issued by the jurisdictional Development Commissioner. It mentions interalia the capacity and \nitems of manufacture and export, capital goods permitted to be imported/ procured. Thereafter, \nthe unit has to execute a legal undertaking with the Development Commissi oner.", "It mentions interalia the capacity and \nitems of manufacture and export, capital goods permitted to be imported/ procured. Thereafter, \nthe unit has to execute a legal undertaking with the Development Commissi oner. The LOP/ LOI \nissued is construed as a license for all purposes. After obtaining the LOP and execution of legal \nundertaking, the unit is required to execute a general purpose B -17 bond with the jurisdictional \nAssistant/Deputy Commissioner of Customs a nd Central Excise. This bond was notified vide \nNotification No. 6/98 Central Excise (N.T.), dated 02.03.1998 under the erstwhile Central Excise \nRules, 1944. A revised B -17 (General Surety/Security) bond updated with references to GSTIN, \npresent FTP provisi ons and Notification No. 52/2003 - Customs dated 31.03.2003 etc., has been \nnotified vide Notification No. 01/2018 CE(NT) dated 05.12.2018 under the present Rules 7, 9, 21 \nand 22 of the Central Excise Rules, 2017.", "01/2018 CE(NT) dated 05.12.2018 under the present Rules 7, 9, 21 \nand 22 of the Central Excise Rules, 2017. This new bond will be applicable to the new EOUs. The \nexisting EOUs shall continue with the earlier B -17 bond already executed by them so that there is \nno disruption in their working. Also, all relevant instructions applicable for the old B -17 bond will \nbe mutatis mutandis applicable to the new B -17 bond. \n[ 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\n6.1 In terms of Section 114 of the Customs act, 1962 any person, who, in relation to any goods, does \nor omits to do any act which act or omission would render such goods liable to confiscation under \nSection 113, or abets the doing or omission of such an act, shall be liable to penalties as follows: \n(i) In the case of goods in respect of which any prohibition is in force under Customs Act, \n1962 or any other law for the time being in force, to a penalty not exceeding three times the \nvalue of the goods as declared by the exporter or the value as determined under the Customs \nAct, 1962, whichever is the greater;", "Chapter 30 - Offences and Penal Provisions - Para 7 - _7. Mandat ory penalty in certain cases_.txt\n\n \n(ii) In the case of dutiable goods, other than prohibited goods, to a penalty not exceeding ten \npercent (10%) of the duty sought to be evaded on such goods or Rs.5,000/ -, whichever is \nhigher; PROVIDED th at where such duty as determined under sub -section (8) of section 28 \nand the interest payable thereon under section 28AA is paid within 30 days from the date of \ncommunication of the order, the amount of penalty liable to be paid by such person under \nthis 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\n(iii) In the case of any other goods, to a penalty not exceeding the value of the goods, as \ndeclared by the exporter or the value as determined under the Customs Act, 1962, whichever \nis the greater.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt\n1.1 Prior to adoption of the SAFE Framework by WCO in 2005, Customs administration all over the \nworld including India, were already implementing various forms of Customs compliance \nprogrammes which focused on traditional areas of Customs requirements, and whic h can also be \nconsidered as trade facilitation programmes, based on the Revised Kyoto Convention\u2019s \u201cAuthorised \nPersons\u201d provisions. In India this programme was known as Accredited Client Programme (ACP). \n(Notification no. 42/2005 -Cus Dated 24.11.2005) whic h provided facilitation to clients subject to \ntheir fulfillment of the prescribed eligibility criteria. As of March 2015, 168 out of 180 WCO members \nhave signed letters of intent committing to implement the SAFE Framework. In India the AEO \nprogramme was la unched in 2011 on Pilot basis vide circular no. 37/2011 -Cus dated 23.08.2011 \nand rolled out in full fledged manner vide circular no.", "In India the AEO \nprogramme was la unched in 2011 on Pilot basis vide circular no. 37/2011 -Cus dated 23.08.2011 \nand rolled out in full fledged manner vide circular no. 28/2012 -Cus dated 16.11.2012. In the light of \nthese international developments, as well as in view of the focus of the Gove rnment of India on \n\u201cEase Of Doing Business\u201d , Central Board Of Indirect Taxes and Customs has developed a \ncomprehensive unified trade facilitation programme by incorporating the existing ACP scheme and \nongoing AEO Programme into a revised AEO Programme vide circular no. 33/2016 -Customs dated \n22.07.2016 providing additional facilities to the legitimate trade who have demonstrated strong \ninternal control system and willingness to comply with the laws administered by the Central Board \nof Indirect Taxes and Cust oms.", "33/2016 -Customs dated \n22.07.2016 providing additional facilities to the legitimate trade who have demonstrated strong \ninternal control system and willingness to comply with the laws administered by the Central Board \nof Indirect Taxes and Cust oms. \n1.2 The objective of the revised AEO programme shall continue to remain same as earlier, that is, to \nprovide businesses with an internationally recognized quality mark which will indicate their secure \nrole in the international supply chain and that thei r customs procedures are efficient and compliant. \nAn entity with an AEO status can, therefore, be considered a \u2018secure\u2019 trader and a reliable trading \npartner .", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt\n\n \n1.3 In 2005 the World Customs Organisation (WCO) adopted the SAFE Framework of Standards to \nsecure and facilitate global trade, which later included the concept of an Authorized Economic \nOperator (AEO) whereby a party engaged in the international movement of goods is approved by \nCustoms as compliant with the supply chain security standards, and given be nefits, such as \nsimplified Customs procedures and reduced Customs intervention. The AEO concept is being \nincreasingly adopted by various Customs administrations with the objective of securing the supply \nchain with resultant benefits for the trading communi ty. Consistent with the \u201cSAFE Framework\u201d \ndeveloped by the WCO, the Indian Customs administration has developed an AEO Programme \nthat encompasses various players in the international supply chain such as importers, exporters, \nwarehouse owners, Custom House Agents, freight forwarders and custodians / terminal operators.", "Consistent with the \u201cSAFE Framework\u201d \ndeveloped by the WCO, the Indian Customs administration has developed an AEO Programme \nthat encompasses various players in the international supply chain such as importers, exporters, \nwarehouse owners, Custom House Agents, freight forwarders and custodians / terminal operators. \n1.4 As aforestated, the AEO Programme seeks to secure the global supply chain in partnership with \nbusiness entities that are fully legally compliant and provide with the Customs the confidence t o \nvalidate their security features. Therefore, it is imperative that participating entities ensure they fulfill \nthis fundamental requirement. \n1.5 Customs organizations all over the world are tasked with the twin challenges of securing the \nborders from unlawf ul trade and at the same time facilitating the legitimate trade. Thus in light of \nthe said objectives the AEO program was given strength vide Circular No. 33/2016 -Customs dated \n22.7.2 016(herein after referred to as \u201csaid Circular\u2019), Circular No.", "Thus in light of \nthe said objectives the AEO program was given strength vide Circular No. 33/2016 -Customs dated \n22.7.2 016(herein after referred to as \u201csaid Circular\u2019), Circular No. 03/2018 Customs dated \n17.01.2018, 26/2018 Customs dated 10.08.2018, 51/2018 -Customs dated 07.12.2018, and \n54/2020 -Customs dated 15.12.2020. This unique international instrument has ushered in modern \nsupply chain security standards with the help of a clo ser partnership between Customs and \nbusiness in the form of Authorized Economic Operator (AEO) programme, which constitutes one \nof the three pillars on which SAFE Framework sets. The AEO programme seeks to provide tangible \nbenefits in the form of faster Cu stoms clearances and simplified Customs procedures to those \nbusiness entities who offer a high degree of security guarantees in respect of their role in the supply \nchain. The SAFE Framework sets forth the criteria by which businesses in the supply chain ca n \nobtain authorized status as a secure partner.", "The SAFE Framework sets forth the criteria by which businesses in the supply chain ca n \nobtain authorized status as a secure partner. Such criteria address issues such as threat \nassessment, a security plan adapted to the assessed threats, procedural measures to prevent Custom s Manual , 2023 \n358 \n illegitimate goods entering the supply chain, physical security of build ings and premises used as \nloading or warehousing sites, and security of cargo, means of transport, personnel and information \nsystem.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt\n\n \n2 Three tier AEO programme for importers and exporters (AEO -T1, AEO -T2, and AEO -T3): \n2.1 On the strength of Circular No. 33/2016 -Customs dated 22.7.2016, the earlier existing ACP and \nAEO programmes were merged into the new AEO programme. For the economic operat ors other \nthan importers and the exporters, the new programme offers only one tier of certification (i.e. AEO -\nLO) whereas for the importers and the exporters, there are three tiers of certification (i.e. AEO -T1, \nAEO -T2 and AEO -T3). Accordingly, henceforth the AEO Programme Manager may, following an \napplication by an economic operator, issue the following Authorized Economic Operator \nCertificates (hereinafter referred to as AEO certificates) to which the applicant may be eligible as \nper 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\n\n \n2.2 AEO -T1 Certificate This certificate may be granted only to an importer or to an exporter. For the \npurpose of this certificate, \n(i) The Importer/Exporter should fulfill the criteria mentio ned in Circular No. 33/2016 -Customs \ndated 22.07.2016 as amended, and Circular No. 26/2018Cus., dated 10.08.2018. \n(ii) All other requirements as stipulated in the said circular shall be considered to have been met \nif the information and documents submitted by the applicant prove the claims of the applicant \nto the satisfaction of the Zonal AEO Programme Manager.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt\n\n \nFurther, keeping in line with India's Prime Minister's vision of implementing 'Digital India' and \nensuring 'Ease of Doing Business,' the first step towards digitization of the Indian AEO Programme \nwas taken with the launching of an AEO Web Application on 30.11.2018. With \nthe launch of the online portal and subsequent issuance of Circular 51/2018 -Customs dated \n07.12.2018, the entire process of AEO -T1 certification was digitized to allow the application filing, \nprocessing & digital signed de livery of AEO certification over an online platform. This digitization \nhas provided wholesome support to the applicants by circumventing physical documentation \nrequirements and submitting their application with the click of a button to ensure the highest d egree \nof ease in doing business for the applicant. The processing of AEO T1 via the digital mode is faster \nas it\u2019s completely online.", "The processing of AEO T1 via the digital mode is faster \nas it\u2019s completely online. At the same time, it also offers the benefit of tracking the status of \napplication 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\n\n \n2.3 AEO -T2 Certificate This certificate may be granted only to an importer or to an exporter. For the \npurpose of this certificate, \n(i) The economic operator should fulfill the criteria mentioned at para 3.1 of the said circu lar as \namended; and \n(ii) all other requirements as stipulated in paragraphs 3.2, 3.3, 3.4 and 3.5 of the said circular \nshall be considered to have been met if the claims made in this regard in information and \ndocuments submitted by the applicant have been phys ically verified by the AEO Programme \nTeam by visiting the concerned places/premises of the applicant, on the dates decided by \nmutual consent by the team and the applicant, and found to be true to the satisfaction of the \nAEO Programme Manager.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt\n\n \n2.4 AEO -T1 & AEO -T2 Certificate (for MSMEs) - Vide the Circular 54/2020 -Customs dated 15.12.2020 \ncustoms has ensured procedural simplification for AEO accreditation of the MSMEs, ensuring \nincreased facilitation through rationalized compliance requirements (MSME Anne xure 1 & 2) and \nminimum but effective security requirements (MSME Annexure 3). These annexures have been \ndesigned to fulfill the aspirations of a simpler application procedure with reduced documentation \nrequirements for MSMEs' AEO accreditation.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt\n\n \n2.4.1 This endeavour of CBIC is expected to aid MSMEs by way of the reduced burden of \ncompliance to become an accredited AEO entity and avail benefits of reduced financial Custom s Manual , 2023 \n359 \n security/guarantee. This procedural simplification is expected to bring more MSMEs unde r \nthe Authorised Economic Operator (AEO) Programme's fold. Their increased share amongst \naccredited AEO entities is poised to contribute to the Aatma Nirbhar Bharat Abhiyan and \nensure supply chain security.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt\n2.5 AEO -T3 Certificate - This certificate may be granted only to an importer or to an exporter. \nFor the purpose of this certificate,", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt\n(i) The economic operator must have continuously enjoyed the status of AEO -T2 for at -least a \nperiod of two years preceding the d ate of application for grant of AEO -T3 status; or", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt\n(ii) The economic operator must be an AEO -T2 certificate holder, and its other business partners \nnamely importers or exporters, Logistics service providers, Custodians/Terminal operators, \nCustoms Brokers and W arehouse operators are holders of AEO -T2 or AEO -LO certificate or \nany 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\n3 Single Tier AEO Programme for Logistics Operators, i.e., Custodians or Terminal \nOperators, Customs Brokers and Warehouse Operators .", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt\n\n \n3.1 AEO -LO Certificate This certificate may be granted to categories of economic operators other than \nimporters and exporters, namely Logistics Providers, Custodians or Terminal Operators, Customs \nBrokers and Warehouse Operators. F or the purpose of this certificate, \n(i) The economic operator should fulfill the criteria mentioned at para 3.1 of the said circular as \namended; and \n(ii) all other requirements as stipulated in paragraphs 3.2, 3.3, 3.4 and 3.5 of the said circular \nshall be consid ered to have been met if the claims made in this regard in information and \ndocuments submitted by the applicant have been physically verified by the AEO Programme \nTeam by visiting the concerned places/premises of the applicant, on the dates decided by \nmutu al consent by the team and the applicant, and found to be true to the satisfaction of the \nAEO Programme Manager.", "Chapter 16 - Import and Export through Courier - Para 7 - _9. Disposal of uncleared goods_.txt\n7.1 The following examination norms are provided for import and export of courier consignments: \n(a) 100% screening of import/ export consignments (documents and all types of cargo) is \nrequired to be done through X -ray or other NII techniques. Wher ever possible \nthe facility of X -ray machines available with Customs could be used; otherwise \nthe airlines or AAI's screening facility may be resorted to for such screening. Further, \nwherever feasible such screening by multi -agencies c ould be combined to reduce the \ntime taken and avoid duplicity. \n(b) Physical examination of export documents, gifts, samples and export goods limited up \nto a maximum of 10% of the total courier consignments or specific intelligence. The \nconsignments so s elected will be examined 100%.", "(b) Physical examination of export documents, gifts, samples and export goods limited up \nto a maximum of 10% of the total courier consignments or specific intelligence. The \nconsignments so s elected will be examined 100%. \n(c) Physical examination of import documents, gifts, samples and dutiable goods limited \nupto a maximum of 10% of the total courier consignments. The consignments so selected \nwill be examined 100%. Custom s Manual , 2023 \n170 \n (d) Selection of consignments \u2019 physical examination would be based on the various \nparameters such as nature of goods, value, weight, status of importer, etc. \n(a) Commi ssioner of Customs in respective port can exercise the discretion of random \nexamination of goods, on specific parameter such as country of import/export, nature \nof goods as presently provided in the EDI system. \n(b) Any consignment can be examined by the Cus toms (even upto 100% examination), \nif there is any specific intelligence or there is doubt during Xray in respect of the said \nconsignment.", "(b) Any consignment can be examined by the Cus toms (even upto 100% examination), \nif there is any specific intelligence or there is doubt during Xray in respect of the said \nconsignment. \n(c) Under the automated process the consignments would be identified for examination \non the basis of risk analysis .", "Chapter 16 - Import and Export through Courier - Para 7 - _9. Disposal of uncleared goods_.txt\n[Refer Circular No. 23/2006 -Cus, 25 -8-2006]", "Chapter 16 - Import and Export through Courier - Para 7 - _9. Disposal of uncleared goods_.txt\n\n \n8 Transshipment of goods: \n8.1 The facility of transshipment between two Customs stations is available under courier mode as \nper the provisions of the Customs Act, 1962, Goods Imported (Conditions of Transhipment \nRegulations, 1995 and other instructions. Many times consignments imported through courier \nmode may also need to be transferred to cargo terminal of the same airport for clearance \npurposes. Such transfer is akin to local movement of cargo from one custom area of the \nCustoms station to another custom area of the same station and is covered by loca l procedure \nevolved by the jurisdictional Commissioner of Customs.", "Chapter 16 - Import and Export through Courier - Para 7 - _9. Disposal of uncleared goods_.txt\n[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\n27.1 Bill of Entry (Electronic Integrated Declaration and paperless processing) Regulations, 2018 and \nShipping Bill (Electronic Integrated Declaration and paperless processing) Regulations, 2019 a s \namended, have been framed in exercise of powers conferred under section 157 read with section \n46 and section 50 of the Customs Act, 1962 to mandate self -assessment by the importer or \nexporter, as the case may be. \n[Refer Notifications No.36/2018 -Cus (N. T.) dated 11 -05-2018 and No.33/2019 -Cus \n(N.T.) dated 25 -04-2019]", "Chapter 1 - Overview of Customs Functions - Para 7 - _6. E-Sanchit_.txt\nThe Board has decided that with effect from 1 -4-2015 importers, exporters, \ncustoms brokers, shipping lines, airlines or their agents shall have the facility to use Digital \nSignature Certificate for filing C ustoms process documents viz. Bills of Entry, Shipping Bills, \nIGM (General Declaration and Cargo Declaration), EGM (General Declaration), CGM through \nRemote EDI System (RES). Besides ACP, all importers, exporters using services of Customs \nBrokers for forma lities under Customs Act, 1962, shipping lines and air lines are required to \nfile customs documents under digital signature certificates mandatorily with effect from \n01.01.2016. \n[Refer Circular No.10/2015 Cus., dated 31 -3-2015 and \nCircular 26/2015 - Customs dated 23.10.2015]", "Chapter 32 - Grievance Redressal - Para 4 - _4. Setting up of _Customs Clearance Facilitation Committee_ _CCFC__.txt\n3.1 At international airports more than 90% of the passengers that have nothing to declare walk through \nthe Green Channel without interaction with Customs. Even otherwise, the Air Customs Officers \nhave been sensitized to show due courtesy and exemplary conduct towards all passengers. \nHowever, in case any passenger still has a grievance there are a number of illuminated boards \ninstalled by Customs in the arrival/departure halls and in the immigratio n area advising them to \napproach the PRO (Customs) for help. Senior officers of the rank of Assistant/Deputy \nCommissioners of Customs are also available round the clock and can be directly approached by \npassengers for redressal of their grievances. \n3.2 The N otices displayed prominently at the airports also invite the public to lodge any complaint with \nthe Commissioner of Customs or the CVC. \n3.3 An Airport Facilitation Committee has been constituted to look into the complaints of the \npassengers at the internatio nal airports.", "3.2 The N otices displayed prominently at the airports also invite the public to lodge any complaint with \nthe Commissioner of Customs or the CVC. \n3.3 An Airport Facilitation Committee has been constituted to look into the complaints of the \npassengers at the internatio nal airports. This Committee includes representatives of various \nagencies working at the airport like IAAI, Customs, Immigration, and Police etc. and meets once a \nmonth.", "Chapter 25 - Export Oriented Units - Para 29 - _35. Recovery of duty forgone and penal action for abuse_diversion etc._.txt\n33.1 In terms of the Manufacture and Other Operations in Warehouse Regulations,1966 operational \nflexibility is provided to EOUs and they do not need to carry out manufacturing operations under \nphysical supervision of Central Excise and Customs officers and are also exempt from locking of \nthe warehouse, control over the issue of imported goods etc. by these officers. All the movements \nfrom and to the EOU like clearance of raw materials/ component to the job workers premises, \nreturn of goods from the job -workers' premises, clearance to other EOUs, export and sale in DTA \nare allowed to be made by the EOU subject to maintenance of the records. \n33.2 In absence of physical control greater stress is given on proper maintenance of prescribed records \n& accounts and non -maint enance of the accounts by the units is viewed seriously.", "33.2 In absence of physical control greater stress is given on proper maintenance of prescribed records \n& accounts and non -maint enance of the accounts by the units is viewed seriously. The officers \nincharge of EOUs are required to scrutinize/examine the accounts/ records and transactions of \nthe EOU at least once a month and ensure that all movements of goods are recorded in the pro per \nregister. The Chief Commissioner is empowered to order special audit of the EOU by Cost \nAccountant nominated in this regard. Cost audit is employed as a tool to check the correctness of \nraw materials, quantity used, finished goods produced or other suc h situation. [Refer Circular \nNo.88/98 -Cus, dated 2 -12-1998] Custom s Manual , 2023 \n257 \n 34. Monitoring of EOUs: \n34.1 In terms of 6 F of Appendices and ANFs, the performance of EOUs is to be reviewed by the Unit \nApproval Committee (UAC) of the SEZ headed by the Development Commissioner wh ich consists \nof Commissioner of Central Excise and Customs or his nominee as one of the members.", "The \npurpose of review is to ensure that the performance of EOUs is effectively monitored and action \nis taken against the units which have contravened the provi sions of the FTP/HBP and the Customs \nLaw/ Procedures. Besides, such monitoring gives an opportunity to the Government to discuss \nand help resolve the problems/ difficulties being faced by the EOUs. The idea is to remove all \nbottlenecks in export promotion efforts while not jeopardizing the interests of revenue. \n34.2 In terms of Appendix - 6E, EOUs are required to submit to concerned Development Commissioner \nquarterly performance report [QPR] for the period ending March/June/September and December \nevery year wit hin 30 days of close of quarter, and annual performance report [APR] within 90 days \nof close of financial year failing which further imports and DTA sale are not permitted. Appendix -\n6E was amended by DGFT vide Public Notice no. 36/2015 -2020 dated 04.09.20 18 requiring EOUs \nto 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\n9.1 As per section 61 of the Customs Act, 1962, Custom s Manual , 2023 \n96 \n (1) Any warehoused goods may remain in the warehouse in which they are deposited or in any \nwarehouse to which they may be removed, \n(a) in the case of capital goods intended for use in any hundred per cent export -oriented \nundertaking or electronic hardware techn ology park unit or software technology park \nunit or any warehouse wherein manufacture , or other operations have been permitted \nunder section 65, till their clearance from the warehouse; \n(b) in the case of goods other than capital goods intended for use in any hundred per \ncent.", "export oriented undertaking or electronic hardware technology park unit or \nsoftware technology park unit or any warehouse wherein manufacture , or other \noperations have been permitted under section 65, till their consumption or clearance \nfrom the warehouse; and \n(c) in the case of any other goods, till the expiry of one year from the date on which the \nproper officer has made an order under sub -section (1) of section 60 \nProvided further that where such goods are likely to deteriorate, the peri od referred to in the \nfirst proviso may be reduced by the Principal Commissioner of Customs or Commissioner \nof Customs to such shorter period as he may deem fit.", "Chapter 25 - Export Oriented Units - Para 28 - _33. Supervision by Departmental officers_.txt\n32.1 Cost recovery charges are the amount recoverable from the EOU on account of the expenses \nincurred by the Government for the posting of Central Excise & Customs staff at its premise s to \nsupervise their operations. The cost of posts created for EOUs has been determined at an amount \nequivalent to the actual salary and emoluments of the staff deployed i.e. the average pay and \nallowances including D.A., H.R.A etc. The EOUs pay in advance the cost recovery charges \ndetermined for the entire year. Generally, one Central Excise and Customs officer supervises the \nfunctioning of four to five units and the cost recovery charges are shared amongst them. \n[Refer Instructions F.No.305/105/85 -FTT, dated 10 -6-1986 and \n 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\n6.1 Regulation 11 of the CBLR 2018 casts certain obligations on a Customs Broker. Some of the \nimportant obligations enjoin the Customs Broker are to: \n(a) obtain an aut horisation from each of the companies, firms or individuals by whom he is for \nthe time being employed as Customs Broker and produce such authorisation whenever \nrequired by the Assistant/Deputy Commissioner of Customs; \n(b) transact business in the Customs Sta tion either personally or through an employee duly \napproved by the Assistant/Deputy Commissioner of Customs; \n(c) not represent a client in any manner to which the Customs Broker , as a former employee \nof the Central Board of Indirect taxes and Customs gave p ersonal consideration, or as to \nthe facts of which he gained knowledge, while in Government service; \n(d) advise his client to comply with the provisions of the Act and in case of non - compliance, \nshall bring the matter to the notice of the Assistant/Deputy C ommissioner of Customs;", "or as to \nthe facts of which he gained knowledge, while in Government service; \n(d) advise his client to comply with the provisions of the Act and in case of non - compliance, \nshall bring the matter to the notice of the Assistant/Deputy C ommissioner of Customs; \n(e) exercise due diligence to ascertain the correctness of any information which he imparts to \na client with reference to any work related to clearance of cargo or baggage; \n(f) not withhold information contained in any order, instructio n or public notice relating to \nclearance of cargo or baggage issued by the Commissioner of Customs, from a client who \nis entitled to such information; \n(g) promptly pay over to the Government, when due, sums received for payment of any duty, \ntax or other debt or obligations owing to the Government and promptly account to his client \nfor funds received for him from the Government or received from him in excess of \nGovernmental or other charges payable in respect of the clearance of cargo or baggage on \nbehalf of t he client; \n(h) not procure or attempt to procure directly or indirectly, information from the Government \nrecords or other Government sources of any kind to which access is not granted by the \nproper officer;", "(h) not procure or attempt to procure directly or indirectly, information from the Government \nrecords or other Government sources of any kind to which access is not granted by the \nproper officer; \n(i) not attempt to influence the conduct of any offic ial of the Customs Station in any matter \npending before such official or his subordinates by the use of threat, false accusation, duress \nor the offer of any special inducement or promise of advantage or by the bestowing of any \ngift or favour or other thing of value; \n(j) not refuse access to, conceal, remove or destroy the whole or any part of any book, paper \nor other record, relating to his transactions as a Customs Broker which is sought or may be \nsought by Principal Commissioner of Customs or Commissioner of Customs; \n(k) maintain up to date record such as bill of entry , shipping bill , transhipment application and \nall correspondences and other papers relating to his business as Customs Broker and also \naccounts including financial transactions in an orderly and itemized ma nner as specified by \nDeputy / Assistant Commissioner of Customs; Custom s Manual ,", "shipping bill , transhipment application and \nall correspondences and other papers relating to his business as Customs Broker and also \naccounts including financial transactions in an orderly and itemized ma nner as specified by \nDeputy / Assistant Commissioner of Customs; Custom s Manual , 2023 \n302 \n (l) immediately report the loss of license to the Principal Commissioner of Customs or \nCommissioner of Customs; \n(m) discharge duty as a Customs Broker with utmost speed and efficiency and without any delay; \n(n) verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax \nIdentification Number (GSTIN),identity of his client and functioning of his client at the \ndeclared address by using reliable, independent, authentic documents, data or information; \n(o) Inform any change of postal address, telephone number, e - mail etc. to the Deputy \nCommissioner / Assistant Commissioner of Customs within 1 month of such change.", "independent, authentic documents, data or information; \n(o) Inform any change of postal address, telephone number, e - mail etc. to the Deputy \nCommissioner / Assistant Commissioner of Customs within 1 month of such change. \n(p) maintain all records and accounts that are required to be maintained u nder CBLR, 2018 and \npreserve for at least five years and all such records and accounts shall be made available \nat any time for the inspection of officers authorised for this purpose; and \n(q) co-operate with the Customs authorities and shall join investigation s promptly in the event \nof an inquiry against them or their employees.", "Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 8 - _11. Clearance of imported metal scrap _.txt\n10.1 As per Chapter 1A of General Notes regarding Import Policy (ITC (HS) Classification of Export \nand Import Items, Schedule I, imports of Hazardous Waste into India shall be subject to the \nprovisions of Hazardous and Other Wastes (Management and Transboundary Movement) Rules, \n2016. Further, no twithstanding anything contained in ITC (HS) Classifications of Export and Import \nItems, import of hazardous waste or substances containing or contaminated with such hazardous \nwastes as specified in Schedule 8 of Hazardous and Other Wastes (Management and \nTransboundary Movement) Rules, 2016 shall be prohibited.", "10.2 Wastes arising out of the operation from ships beyond five kilometres of the relevant baseline as \ncovered under the provisions of the Merchant Shipping Act, 1958 (44 of 1958) and the rules made \nthereunder and as amended from time to time; The utilisation of waste oil/sludge derived from the \nnormal course of a ship's operation as a resource or after pre-processing either for co -processing \nor for any other use, including within the premises of the ge nerator (if it is not part of process), \nshall be carried out only after obtaining authorisation from the State Pollution Control Board in \nrespect of waste on the basis of standard operating procedures or guidelines provided by the \nCentral Pollution Control . Such waste oil/sludge will conform to the definition in Schedule IV of the \nHazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 \n10.3 Import of Hazardous Chemicals permitted is permitted in accordance with the provisions of the \nManuf acture, Storage and Import of Hazardous Chemicals Rules 1989 (as amended) made under \nthe Environment (Protection) Act, 1986).", "Besides other conditions mentioned in the Rules, the \nimporter shall, before 30 days but not later than the date of import, furnish the details specified in \nRule 18 to the Authority specified in Schedule 5 of the said Rules. \n10.4 Import of products, equipment containing Ozone Depleting Substances (ODS) will be subject to \nRule 10 of the Ozone Depleting Substances Rules, 2000. In terms of these Rules no person shall \nimport or cause to import any product specified in column (2) of Schedule VII, which was made \nwith or contains Ozone Depleting Substances specified in column (3), unless a license is obtained \nfrom the Directorate General of Fore ign Trade.", "In terms of these Rules no person shall \nimport or cause to import any product specified in column (2) of Schedule VII, which was made \nwith or contains Ozone Depleting Substances specified in column (3), unless a license is obtained \nfrom the Directorate General of Fore ign Trade. \n10.5 Import of Genetically Modified Food, Feed, Genetically Modified Organism (GMOs) and Living \nModified Organisms (LMOs) will be subject to the following conditions : Custom s Manual , 2023 \n85 \n i. The import of GMOs / LMOs for the purpose of (i) R & D; (ii) food; (iii) feed; (iv) processing \nin bulk; and (v) for environment release will be governed by the provisions of the \nEnvironment Protection Act, 1986 and Rules 1989. \nii. The import of any food, feed, raw or processed or any ingredient of food, food additives or \nany food product that contains GM material and is being used either for industrial production, \nenvironmental release, or field application will be allowed only with the approval of the \nGenetic Engineering Approval Committee (GEAC).", "iii. Institutes / Companies who wish to import Genetically Modified material for R&D purposes \nwill submit their proposal to the Review Committee for Genetic Modification (RCGM) under \nthe Depa rtment of Bio -Technology. In case the Companies / Institutes use this Genetically \nModified material for commercial purposes approval of GEAC is also required. \niv. At the time of import all consignments containing products which have been subjected to \nGenetic Modification will carry a declaration stating that the product is Genetically Modified. \nIn case a consignment does not carry such a declaration and is later found to contain \nGenetically Modified material, the importer is liable to penal action under the F oreign Trade \n(Development and Regulation) Act, 1992.", "In case a consignment does not carry such a declaration and is later found to contain \nGenetically Modified material, the importer is liable to penal action under the F oreign Trade \n(Development and Regulation) Act, 1992. \n10.6 As per Chapter 1A of General Notes regarding Import Policy (ITC (HS) Classification of Export \nand Import Items, Schedule I, import of textile and textile articles is permitted subject to the \ncondition that they shall not contain any of the hazardous dyes whose handling, production, \ncarriage or use is prohibited by the Government of India under the provisions of Section 6(d)(2) of \nthe Environment (Protection) Act, 1986 read with the relevant rule(s) fram ed thereunder. For this \npurpose, the import consignments shall be accompanied by a pre -shipment certificate from a \ntextile testing laboratory accredited to the National Accreditation Agency of the Country of Origin. \nIn cases where such certificates are not available, the consignment will be cleared after getting a \nsample of the imported consignment tested and certified from any of the agencies indicated in \nPublic Notice No.", "In cases where such certificates are not available, the consignment will be cleared after getting a \nsample of the imported consignment tested and certified from any of the agencies indicated in \nPublic Notice No. 12 (RE -2001)/1997 -2002, dated 3 -5-2001. The sampling will be based on the \nfollowing parameters: \n(i) At least 25% of samples are drawn for testing. \n(ii) While drawing the samples, Customs will ensure that majority samples are drawn from \nconsignments originating from countries where there is no legal prohibition on the use of \nharmful hazardous d yes. \n(iii) The test report will be valid for a period of 6 months in cases where the textile/ textile articles \nof the same specification/quality are imported and the importer, supplier and the country of \norigin are the same.", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 22 - _26. Export General Manifest_.txt\n25.1 After actual export of the goods, the Drawback claim is automatically processed through EDI \nsystem by the officers of Drawback Branch on first -come -first-served basis. The status of the \nShipping Bills and sanction of Drawback claim can be ascertained from the query counter set up \nat the Service Center. If any query is raised or deficiency noticed , the same is also shown on the \nterminal and a print out thereof may be obtained by the authorized person of the exporter from the \nService Centre. The exporters are required to reply to such queries through the Service Centre. \nThe claim will come in queue of the EDI system only after reply to queries/deficiencies is entered \nin the Service Centre. \n25.2 All the claims sanctioned on a particular day are enumerated in a scroll and transferred to the \nBank through the system. The bank credits the drawback amount in the respective accounts of \nthe exporters. The bank may send a fortnightly statement to the exporters of such credits made in \ntheir accounts.", "25.2 All the claims sanctioned on a particular day are enumerated in a scroll and transferred to the \nBank through the system. The bank credits the drawback amount in the respective accounts of \nthe exporters. The bank may send a fortnightly statement to the exporters of such credits made in \ntheir accounts. \n25.3 The Steamer Agent/Shipping Line may transfer electronically the EGM to the Customs EDI system \nso that the physica l export of the goods is confirmed, to enable the Customs to sanction the \nDrawback claims. \n[ For more details on duty drawback Scheme, please refer Chapter 22]", "Chapter 26 - International Passenger Facilitation - Para 7 - _9. Import of Indian currency_.txt\n8.1 Any person can bring into India foreign exchange without any limit. However, declaration of foreign \nexchange/curren cy is required to be made in the prescribed Currency Declaration Form in the \nfollowing cases: \n(a) Where the value of foreign currency notes exceeds US$ 5000/ - or equivalent; and \n(b) Where the aggregate value of foreign exchange (in the form of currency notes, ba nk notes, \ntraveler cheques etc.) exceeds US$10,000/ - or its equivalent.", "Chapter 24 - Special Economic Zones - Para 15 - _16. Exit of units_.txt\n15.1 As per Rule 39 of the SEZ Rules, after advance intimation to the Specified Officer, a Unit may \ndestroy, without payment of duty, goods including capital goods, procured from Domestic Tariff \nArea or goods imported or goods manufactured/produced by the Unit including rejects, waste, \nscrap subject to prior environmental clearance if any required for such destruction. Where it is not \npossible to destroy goods within the Special Economic Zone, destruction of go ods shall be carried \nout, outside the Special Economic Zone with the permission of Specified Officer and in the \npresence of the Authorized Officer. However, destruction of precious metals, diamond, precious \nstones and semi -precious stones IS not allowed. T he officers supervising destruction are required \nto ensure that goods are destroyed fully rendering them unfit for further use and give certificate to \nthat effect. The Unit shall be required to pay back the drawback and Duty Exemption Pass Book \ncredit avai led in of case goods procured from Domestic Tariff Area are destroyed due to natural \ncalamities.", "Chapter 26 - International Passenger Facilitation - Para 1 - _1. Introduction_.txt\nInternational Passenger Facilitation", "Chapter 25 - Export Oriented Units - Para 30 - _36. De-bonding of goods_ exit fr om EOU scheme_.txt\n35.1 EOUs are required to achieve positive NFE as stipulated in the FTP and in case of failure to do \nso, the duty forgone under the EOU scheme along with interest is recoverable from the units. \nFurther, the duty is recoverable from the units in case of non rece ipt of imported/ indigenously \nprocured goods in the factory premises after import/ procurement, loss of goods in transit, non \naccountal of imported/ indigenously procured goods, unauthorized DTA sale, clandestine removal \netc. Duty can also be demanded in c ase of failure to utilize duty free imported/ indigenously \nprocured goods including capital goods within the prescribed time limit. The duty is also \nrecoverable on goods removed for job work/ display/ testing/ quality testing, but not received back \nin the unit within the specified period of time.", "The duty is also \nrecoverable on goods removed for job work/ display/ testing/ quality testing, but not received back \nin the unit within the specified period of time. \n35.2 Apart from recovery of duty forgone, the law also provides for taking penal action where any EOU \nis found to have indulged into any fraudulent activities e.g. clandestine removal of production into \nDTA without pa yment of duties, diversion of duty free materials in transit to the unit after customs \nclearance or after receipt etc., not only the offending goods can be seized and confiscated, but \neven units penalized heavily/ prosecuted.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt\nA business authorized by the Customs as an AEO can enjoy \nbenefits flowing from being a more compliant and se cure company as well as favourable \nconsideration in any Customs proceedings coupled with better relations with Customs. AEO status \nwill also ensure a low -risk score is incorporated into Customs, Risk Management System\u201d (RMS) \nand used to determine the frequ ency of Customs physical and documentary checks. The benefits \nmay also include simplified Customs procedure, declarations, etc. besides faster Customs \nclearance of consignments of/for AEO status holders. The scope of the benefits to the AEOs based \non 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\n4.1 Benefits for AEO -T1:", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt\n\n \ni. They shall be accorded high level of facilitation in imports and export of their consignments, \nthereby ensuring shorter cargo release time. \nii. Facility of Direct Port Delivery (DPD) of their import Containers and/ or Direct \nPort Entry (DPE) of their Export Containers would be available to them (depending on the \nvolume of their Import/ Export trade in terms of number of containers). \niii. ID cards to be granted to authorized personnel for hassle free entry to Custom Houses, CFSs \nand ICDs. \niv. Wherever feasible, they will get separate space earmarked in Custo dian\u2019s premises.", "iii. ID cards to be granted to authorized personnel for hassle free entry to Custom Houses, CFSs \nand ICDs. \niv. Wherever feasible, they will get separate space earmarked in Custo dian\u2019s premises. \nv. In case they are required to furnish a Bank Guarantee, the quantum of the Bank Guarantee \nwould be 50% of that required to be furnished by an importer/ exporter who is not an AEO \nCertificate Holde r. However, this exemption from Bank guarantee would not be applicable in \ncases where the Competent Authority orders furnishing of Bank Guarantee for provisional \nrelease of seized goods. Custom s Manual , 2023 \n360 \n vi. Investigations, if any, in respect of GST, Customs, erstwhile Centra l Excise and Service Tax \ncases would be completed, as far as possible, in six to nine months. \nvii. Dispute resolution at the level of Adjudicating Authorities in respect of GST, Customs, \nerstwhile Central Excise and Service Tax cases would be done preferably a nd as far as \npossible within six months. \nviii.", "vii. Dispute resolution at the level of Adjudicating Authorities in respect of GST, Customs, \nerstwhile Central Excise and Service Tax cases would be done preferably a nd as far as \npossible within six months. \nviii. They will not be subjected to regular transactional PCA, instead of that onsite PCA will be \nconducted once in three years only. \nix. They will get an e -mail regarding arrival/ departure of the vessel carrying their con signments. \nx. 24/7 clearances on request at all sea ports and airports No Merchant Overtime Fee (MOT) \ncharges need to be paid. \nxi. Where there is no SION/valid Ad -hoc Norms for an export product and where SION has been \nnotified but exporter intends to use addit ional inputs in the manufacturing process, eligible \nexporter, who is an AEO, can apply for an Advance Authorization under this scheme on self -\ndeclaration and self -ratification basis\u201d (added by Circular No. 3/2018 - -Cus., dated \n17.01.2018). \nxii.", "3/2018 - -Cus., dated \n17.01.2018). \nxii. Will be exempte d from the requirements of drawal of samples for the purpose of grant of \ndrawback, except in case of any specific information or intelligence(added by Circular No. \n18/2017 -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\n4.2 Benefits for AEO -T2: The following benefits would be provided over and above the benefits \noffered in T1:", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt\n\n \ni. They shall be accorded higher level of facilitation (as compared to AEO -T1 in imports and \nexport of their consignments. \nii. For Importers/Exporters not opting for DPD/DPE, seal verification/scrutiny of documents by \nCustom officers would be waived. Consignments would be given out of charge or let export \norder, as the case may be, without any scrutiny by the officers. \niii. The containers selected for scanning will be scanned on priority, by giving front line of \ntreatment. \niv. Facility of deferred payment of duty will be provided, from a date to be notified \nv. Faster disbursal of drawback amount within 72 hours of EGM submission, from a date to be \nnotified \nvi. The BEs/SBs selected for Assessment and/or Examination will be processed on priority by \nthe Customs officers. \nvii.", "The BEs/SBs selected for Assessment and/or Examination will be processed on priority by \nthe Customs officers. \nvii. Facility of self -sealing of export goods would be allowed without the requirement to seek case \nto case base permission from the authorities \nviii. Faster completion of Special Branch ( \u2018SVB\u2019) proceedings in case of related party imports and \nmonitoring of such cas es for time bound disposal in terms of new guidelines \nix. In case they are required to furnish a Bank Guarantee, the quantum of the Bank Guarantee \nwould be 25% of that required to be furnished by an importer/ exporter who is not an AEO \nCertificate Holder. How ever, this exemption from Bank guarantee would not be applicable in \ncases where the Competent Authority orders furnishing of Bank Guarantee for provisional \nrelease of seized goods. \nx. They will be given facility to paste MRP stickers in their premises. \nxi. They will not be subjected to regular transactional PCA instead of that onsite PCA will be \nconducted once in three years only. \nxii. They will be given access to their consolidated import/exp ort data through ICEGATE from a \ndate that would be communicated separately.", "xi. They will not be subjected to regular transactional PCA instead of that onsite PCA will be \nconducted once in three years only. \nxii. They will be given access to their consolidated import/exp ort data through ICEGATE from a \ndate that would be communicated separately. \nxiii. They will be provided the facility of submitting paperless declarations with no supporting \ndocuments in physical form. \nxiv. All Custom Houses will appoint a \u201cClient Relationship Mange r\u201d (CRM) at the level of Deputy \n/ Assistant Commissioner as a single point of interaction with them. The CRM would act as \nvoice of the AEO within Customs in relation to legitimate concerns and issues of AEO and \nwould assist in getting procedural and operat ional issues resolved by coordinating with \ndifferent sections within Customs as well as other stakeholders. \nxv. The refund/Rebate of Customs/Central Excise duty and Service Tax would be granted within \n45 days of the submission of complete documents. xvi. They will get trade facilitation by a Custom s Manual , 2023 \n361 \n foreign Customs administration with whom India enters into a Mutual Recognition \nAgreement/Arrangement.", "xvi. They will get trade facilitation by a Custom s Manual , 2023 \n361 \n foreign Customs administration with whom India enters into a Mutual Recognition \nAgreement/Arrangement. \n4.3 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\ni. The benefit of relaxation in furnishing of Bank Guarantee fo r AEOs has been further relaxed \nto 25% from 50% and 10% from 25% of that required to be furnished by an importer/exporter \nwho is not an AEO certificate holder, for MSME AEO T1 and MSME AEO T2 entities \nrespectively. \n \n4.4 Benefits for AEO -T3: \n \nThe 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\n\n \ni. They shall be accorded highest level of facilitation, as compared to AEO -T2, in imports and \nexport of their consignments. \nii. Their containers will not be selected for scan ning except on the basis of specific intelligence. \nFurther when any container is selected for scanning, top most priority will be given for \nscanning. \niii. The assessing/examining custom officer will rely on the self -certified copies of documents \nsubmitted by t hem without insisting upon original documents. iv. They would not be required \nto furnish any Bank Guarantee. However, this exemption from Bank guarantee would not be \napplicable in cases where the Competent Authority orders furnishing of Bank Guarantee for \nprovisional release of seized goods . \niv. An approach based on Risk based interventions, in case of requirements originating from the \nActs administered by other Government Agencies/Departments, will be adopted for providing \nbetter facilitation in imports and ex port of their consignments.", "iv. An approach based on Risk based interventions, in case of requirements originating from the \nActs administered by other Government Agencies/Departments, will be adopted for providing \nbetter facilitation in imports and ex port of their consignments. \nv. On request, they will be provided on -site inspection /examination. \nvi. The refund/Rebate of Customs/Central Excise duty and Service Tax would be granted within \n30 days of the submission of complete documents. \nThe comparable benefits available to AEO -T1, AE O-T2 (including MSMEs) and AEO -T3 are \nsummarized 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\nTable 34.1: Comparable benefits available to AEO -T1, AE O-T2 (including MSMEs) and AEO -\nT3", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt\n\n \nS. No. Facility to be \nprovided Benefits \nfor \nAEO -T1 Benefits for \nAEO -T2 Benefits for \nAEO -T3 \n1 Accorded \nfacilitation in import \nand export \nConsignments \nensuring shorter \ncargo release time High Higher Highest \n2 Facility of DPD/ \nDPE Available \ndepending \non volume Available Available \n3 ID cards for hassle \nfree entry to \nCustom Houses, \nCFSs and ICDs Yes Yes Yes \n4 Separate space \nearmarked in Yes Yes Yes Custom s Manual , 2023 \n362 \n S. No.", "Facility to be \nprovided Benefits \nfor \nAEO -T1 Benefits for \nAEO -T2 Benefits for \nAEO -T3 \nCustodians \npremises \n5 BG required \n to be \nfurnished 50% \n(25% for \nMSME) 25% \n(10% for \nMSME) NIL \n6 Investigations to \n be completed In 6-9 \nmonths In 6-9 \nmonths In \nmonths 6-9 \n7 Dispute resolution \nat AA level Within 6 \nmonths Within 6 \nmonths Within \nmonths 6 \n9 Email intimating \nvessel arrival for \ntheir \nconsignment Yes Yes Yes \n10 24X7 clearance at \nall sea ports and \nairports.", "Yes Yes Yes \n11 No merchant \n overtime \nfees nee d to be \npaid Yes Yes Yes \n12 Exemption from the \nrequirements of \ndrawal of samples \nfor the purpose of \ngrant of drawback Yes Yes Yes \n13 Waiver of seal \nverification / \nscrutiny of \ndocuments -- For Non DPD \n/ DPE option \navailed Yes \n14 OOC/ LEO without \nscrutiny by customs \nofficer -- Yes Yes \n15 Scanning on priority -- Yes Container will not \nbe scanned \nexcept on \nspecific \nintelligence \n16 Facility of deferred \npayment of duty -- Yes Yes \n17 Faster disbursal \n of drawback -- Within 72 \nhours of EGM Within 72 hours of \nEGM \n18 Priority given to B/E \nor \nS/B selected \n for \nassessment/ \nexamination -- Yes Yes Custom s Manual , 2023 \n363 \n S. No.", "Facility to be \nprovided Benefits \nfor \nAEO -T1 Benefits for \nAEO -T2 Benefits for \nAEO -T3 \n19 Facility of self \nsealing of \nconsignments for \nexport -- Permitted on \ncase to a \ncase basis Permitted \n20 Faster completion \nof SVB \nProceedings -- Time bound \nmanner Time bound \nmanner \n21 Facility to paste \nMRP stickers in \npremises -- Allowed Allowed \n22 Access to \nconsolidated import \nexport data on \nICEGATE -- Available Available \n23 Facility of \n paperless \ndeclaration -- Available Available \n24 Custom House \nAssistance -- Through Client \nRelationship \nManager \n(CRM) Through \nClient \nRelationship \nManager \n(CRM) \n25 Trade facilitation by \nforeign customs \nadministration \n(MRA) -- Yes Yes \n26 Assessing / \nexamining officer \nwill rely on self \ncertified documents -- -- Yes \n27 Only Risk based \nintervention in case \nof other govt.", "agencies / \ndepartments -- -- Yes \n28 Onsite inspection \n / examination -- -- On request \navailable", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt\n4.5 Benefits for AEO -LO: \nThe benefits available to different entities eligible to be qualified as AEO -LO are summarized in \nTable 34.2 below:", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt\n\n \nTable 34.2: Benefits available to different entities eligible to be qualified as AEO -LO \n Custom s Manual , 2023 \n364 \n Sr. \nNo. Entity Facilities to be provided \n1 Logistic \nService \nProviders (a) Waiver of bank Guarantee in case of trans -shipment of goods \nunder Goods imported (Condition of Trans -shipment) \nRegulations, 1995. \n(b) Facility of Execution of running bond. \n(c) Exemption from permission on case to case basis in case of \ntransit of goods. \nIn case of international transshipped cargo (Foreign to Foreign), \nfor the pre -sorted containers wherein Cargo does not require \nsegregation, ramp to ramp or tail to tail transfer of cargo can be \neffected without Customs escorts. \n2 Custodians \nor Terminal \nOperators (a) Waiver of bank Guarantee under Handling of cargo in \nCustoms Area Regulations 2009.", "2 Custodians \nor Terminal \nOperators (a) Waiver of bank Guarantee under Handling of cargo in \nCustoms Area Regulations 2009. \n(b)Extension of approval for custodians under regulation 10(2) of \nthe 'Handling of cargo in Customs Area Regulation 2009 'for \nperiod of 10 years. \n3 Customs \nBrokers (a) Waiver of Bank Guarantee to be furnished under regulation 8 \nof the CBLR, 2013. \n(b) Extended validity (till validity of AEO status) of licenses \ngranted under regulation 9 of the CBLR 2018. System Manager \nto incorporate date of validity of AEO from time to time in the \nSystem Directory", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt\n(c) Waiver from fee for renewal of license under sub regulation \n(2) of regulation 11 of CBLR,2013. \n4 Warehouse \nOperators (a) Faster approval for new warehouses within 7 days of \nsubmission of complete documents \n \n(b) Waiver of antecedent verification envisaged for grant of \nlicense for warehouse under circular 26/2016", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt\n(c) Waiver of solvency certificate requirement under circular \n24/2016 \n(d) Waiver of security for obtaining extension in warehousing \nperiod under circular 21/2016 \n(e) Waiver of security required for warehousing of sensitive \ngoods under circular 21/2016", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt\n\n \n4.6 With a view to promote an overall voluntary compliance framework, the selection of AEO\u2019S for on -\nsite post clearance audit (OSPCA) in respect of AEO -T1, AEO -T2 and AEO -T3 shall be based on \nrisk assessment. Better and higher compliance level demonstrated by the AEO shall be taken into \naccount for determining the frequency of audit. It is also clarified that AEOs under going OSPCA \nshall not be subjecte d to routine transactional PCA. Detailed guidelines on risk based OSPCA will \nbe issued subsequently.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt\nCustom s Manual , 2023 \n365 \n 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\n\n \nThe applicant for grant of AEO -T1, AEO -T2, AEO -T3 and AEO -LO should be made in duly filled \nannexures as mentioned in Circular No. 33/2016 -Customs dated 22.7.2016 as amended. However, \nan applicant is required to fill -in and submit only those annexures which may be applicable to it. The \napplication should be sent directly to jurisdictional Customs Chief Commissioner or to the AEO \nProgramme Manager, Directorate of International Customs, 10th Floor, Tower II, Jeevan Bharti \nBuilding, Connaught Place, New Delhi 110001. For AEO T1, the application is to be filed online on \nwww.aeoindia.gov.in . \n[Refer Circular No. 51/2018 - Customs dated 07.12.2018]", "Chapter 24 - Special Economic Zones - Para 6 - _7. Net Foreign Exchange Earnings_.txt\n6.1 As per Rules 15 and 54 of the SEZ Rules, the performance of the Unit is to be monitored by the \nApproval Committee. If Approval Committee comes to the conclusion that a Unit has not achieved \npositive Net Foreign Excha nge Earning or failed to abide by any of the terms and conditions of the \nLetter of Approval or Bond -cum-Legal Undertaking, without prejudice to the action that may be \ntaken under any other law for the time being in force, the said Unit shall be liable for penal action \nunder the provisions of the Foreign Trade (Development and Regulation) Act, 1992.", "Chapter 9 - Warehousing - Para 19 - _20. Cancellation and return of warehousing bond_.txt\n19.1 In any of the following cases, that is to say, - \n(i) where any warehoused goods are removed from a warehouse in contravention of section \n71;", "Chapter 9 - Warehousing - Para 19 - _20. Cancellation and return of warehousing bond_.txt\n(ii) where any warehoused goods have not been removed from a warehouse at the expiration \nof the period during which such goods are permitted under section 61 to remain in a \nwarehouse; \n Custom s Manual , 2023 \n101 \n (iii) where any goods in respect of which a bond has been executed under section 59 and which \nhave not been cleared for home consumption or export are not duly accounted for to the \nsatisfaction of the proper officer, -", "Chapter 9 - Warehousing - Para 19 - _20. Cancellation and return of warehousing bond_.txt\n19.2 The proper officer may demand, and the owner of such goods shall forthwith pay, the full amount \nof duty chargeable on account of such goods together with interest, fine and penalties payable in \nrespect of such goods.", "Chapter 9 - Warehousing - Para 19 - _20. Cancellation and return of warehousing bond_.txt\n19.3 If any owner fails to pay any amount demanded under sub -section (1), the p roper officer may, \nwithout prejudice to any other remedy, cause to be detained and sold, after notice to the owner \n(any transfer of the goods notwithstanding) such sufficient portion of his goods, if any, in the \nwarehouse, as the said officer may deem fit.", "Chapter 25 - Export Oriented Units - Para 13 - _14. Procurement of indigenous goods under CT -3 procedure_.txt\n13.1 Subject to grant of GR waiver by the RBI, the EOUs are allowed to make free replacement of the \ngoods exported by them earlier and found defective, damaged or otherwise unfit by the overseas \nbuyer. However, such defective, damaged or otherwise unfit for use goods are required to be \nbrought back subsequently, to the country. The units are also allowed to re -import part \nconsignment/full consignment in case of failure of the fore ign buyer to take delivery. \n13.2 The EOUs are also allowed to receive free replacement of the goods imported and found defective, \ndamaged or otherwise unfit for use prior to re -export of the same. However, such damaged, \ndefective goods are required to be re -exported subsequently. In case the supplier of such goods \ndoes not insist for re -exportation, such goods are required to be either destroyed or cleared into \nDTA on payment of full Customs duty. \n[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\n14.1 After obtaining AEO status, the AEO status holder should maintain their eligibility by adhering to \nthe appropriate standards. \n \n14.2 The holder of a Certificate of AEO Status is required to notify any significant change in business \nand processes which may affe ct the AEO status to the AEO Programme Team. These changes \nmay include the following: \n \n(i) Change to the legal entity. \n \n(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\n(i) Change to the legal entity. \n \n(ii) Change of business name and/or address. \n \n(iii) Change in the nature of business i.e. manufacturer / exporter etc. \n \n(iv) Changes to accounting and computer systems. \n \n(v) Changes to the senior personnel responsible for Customs matters. \n \n(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\n(v) Changes to the senior personnel responsible for Customs matters. \n \n(vi) Addition or deletion of locations or branches involved in international supply chain. \n \n14.3 The AEO status holder should notify the AEO Programme Team as soon as the change is known \nor, at least within 14 days of the change taking place. \n \n14.4 If the legal entity changes, the AEO status holder needs to reapply for AEO in the name o f new \nlegal entity.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 9 - _16. Suspension or downgrading of AEO Status_.txt\n14.4 If the legal entity changes, the AEO status holder needs to reapply for AEO in the name o f new \nlegal entity. \n \n14.5 If the AEO status holder makes Customs related errors, they must be reported to the local \u201cClient \nRelationship Manager\u201d (CRM) as well as the AEO Programme Team . Errors that are voluntarily \ndisclosed will not impact the AEO status provided that the AEO status holder has: \n \n(i) Examined the reasons for the errors.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 9 - _16. Suspension or downgrading of AEO Status_.txt\n(i) Examined the reasons for the errors. \n \n(ii) Taken appropriate remedia l action to prevent recurrence. \n Custom s Manual , 2023 \n372 \n 15. Review of AEO Status:", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 9 - _16. Suspension or downgrading of AEO Status_.txt\n\n \n15.1 The AEO Programme Team will review AEO status periodically to ensure continued adherence to \nthe conditions and standards of grant of Certificate of AEO Status. Thus, it is recommended that \nthe AEO status holder should continue to re -assess its compliance w ith the conditions of \ncertification and act upon any identified problems as soon as they arise. The frequency of such \nreview will be three years for AEO -T1 and AEO -T2, and five years in case of AEO -T3 and AEO -\nLO. As far as possible, the review and the onsi te PCA, if applicable, will be conducted \nsimultaneously.", "Chapter 14 - Refunds under Customs and IGST Act - Para 5 - _6. Interest on delayed refund_.txt\n5.1 In terms of Section 27(2) of the Customs Act, 1962 the concerned Assistant/Deputy Commissioner \nof Customs has to examine the facts of the case and the material placed before him in order to \ndetermine whether the amount claimed by an applicant is refundable to him or not. Further, the \nAssistant/Deputy Commissioner of Customs should go through the details of audited balance \nsheet and other related financial records, certificate of the Chartered Accountant etc., submitted \nby the applicant in order to decide wh ether the applicant had not passed on the incidence of the \nduty and interest thereon, if any, to any other person. The Order -in-Original passed by the \nAssistant/Deputy Commissioner of Customs on the refund application should be a speaking order \nproviding s pecific details including the relevant financial records that are relied upon to arrive at a \nconclusion whether the burden of duty or interest, as the case may be, has been passed on or \nnot.", "Refund orders issued in a routine and casual manner thereby sanct ioning the amount but \ncrediting the same to the Consumer Welfare Fund without going through the factual details of the \ncase and the due process as provided in the first proviso cannot be considered as a complete and \nspeaking order.", "Chapter 21 - Intellectual Property Rights - Para 1 - _1. Introduction_.txt\nIntellectual Property Rights", "Chapter 25 - Export Oriented Units - Para 20 - _22. Clearance of samples_.txt\n21.1 Supplies from DTA to EOUs are regarded as \u201cdeemed exports\u201d and considered for discharge of \nany export obligation on the supplier. For such supplies, the DTA supplier (or the EOU if the DTA \nsupplier gives a disclaimer) is eligible for the following benefits: \n(i) Supply of goods against Advance Authorisation/ Advance Authorisation for annual \nrequirement / DFIA; \n(ii) Deemed Export Drawback; \n(iii) Exemption from terminal excise duty where supplies are made against ICB. In other cases, \nrefund of terminal excise duty. \n21.2 Goods manufactured in India and supplied to EOU are e ligible for reimbursement of CST. \n21.3 All the above benefits are administered and disbursed by the Development Commissioner/ \nRegional Authority of DGFT under the Ministry of Commerce.", "Chapter 30 - Offences and Penal Provisions - Para 9 - _9. Adjudication of confiscations and penalties_.txt\n8.1 If a person knowingly or intentionally makes, signs or uses, or causes to be made, signed or used , \nany declaration, statement or document which is false or incorrect in any material particular, in the \ntransaction of any business for the purposes of the Customs Act, 1962, then in terms of Section \n114AA of the said act, such person shall be liable to a penalty not exceeding five times the value \nof goods.", "Chapter 30 - Offences and Penal Provisions - Para 9 - _9. Adjudication of confiscations and penalties_.txt\n\n \n8.2 In terms of Section 116 of the Customs Act, 1962 if any goods loaded in a conveyance for \nimportation into India, or any goods transshipped under the provisions of the said \n Act or coastal goods carri ed in a conveyance, are not unloaded at their place of destination in India, \nor if the quantity unloaded is short of the quantity to be unloaded at that destination, and, if the \nfailure to unload or the deficiency is not accounted for to the satisfaction o f the Assistant/Deputy \nCommissioner of Customs, the person incharge of the conveyance shall be liable: \n(i) In the case of goods loaded in a conveyance for importation into India or goods \ntranshipped under the provisions of the Customs Act, 1962 to a penalty n ot exceeding twice \nthe amount of duty that would have been chargeable on the goods not unloaded or the \ndeficient 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\n(ii) In the case of coastal goods, to a penalty not exceeding twice the amount of export duty \nthat would have been chargeable on the goods not unloaded or the deficient goods, as the \ncase may be, had such goods been exported.", "Chapter 30 - Offences and Penal Provisions - Para 9 - _9. Adjudication of confiscations and penalties_.txt\n8.3 Any person who contravenes any p rovision of the Customs Act, 1962 or abets any such \ncontravention or who fails to comply with any provision of this Act, with which it was his duty to \ncomply, where no express penalty is elsewhere provided for such contravention or failure, shall be \nliable to a penalty not exceeding Rs.1 lakh.", "Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt\n4.1. To address the issue of validity of Show Cause Notices issued by the DRI, which we re impacted \nby the judgement of the Hon\u2019ble Supreme Court in the case of Canon India Private Limited vs \nCommissioner of Customs, Section 97 of the Finance Act, 2022. Also , certain provisions of the \nCustoms Act have been amended & inserted as mentioned bel ow: \n Custom s Manual , 2023 \n141 \n (i) Sub-Section (34) of Section 2 had been amended to specifically state that assignment of \nfunctions to an officer of Customs by the Board or the Principal Commissioner/ \nCommissioner of Customs shall be done under the newly inserted sub -sections (1A) and \n(1B) of Section 5 of the Customs Act, 1962.", "Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt\n(ii) Section 3 had been amended to specifically include the officers of DRI, Audit and Preventive \nformation in the class of Officers, so as to remove the ambiguity as regards the class of \nofficers of Customs.", "Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt\n\n \n(iii) Sub-section (1A) and (1B) have been inserted in section 5 of the Act to explicitly provide \npower of assignment of function to officers of Customs by the Board or as the case may be, \nby the principal Commissioner of Customs or Commissioner of Customs. The amendmen t \nhas been necessitated to correct the infirmity observed by the Courts in recent judgements \nthat the Act required explicit provisions conferring powers for the assignment of function to \nofficers of Customs as proper officers for the purpose of the Act, be sides definition clause \n(34) in section 2 of the Customs Act.", "Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt\n\n \n(iv) Sub-section (4) to section 5 is inserted to delineate the criteria which the Board may adopt \nwhile imposing limitations or conditions under sub -section (1) or while assigning functions \nunder sub -section (1A) to the officers of Customs. For instance, one of the \nlimitations/conditions that the Board currently imposes on officers of customs is that they \nare required to operate within a specified territorial jurisdiction. However, with the launch of \nfaceless assessments and other trade facilitation initiatives wherein, for instance, a need is \nfelt for the development of industry -specific expertise in assessments the Board may need \nto confine jurisdiction to certain goods or class of goods.", "Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt\n(v) Sub-section (5) to section 5 is inserted to ensure that wherever necessary, for the proper \nmanagement of work, two or more officers of Customs, can concurrently exercise powers \nand functions (as in the case of faceless assessment).", "Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt\n\n \n(vi) Section 110AA is inser ted with a view to affirm the principle that, wherever, an original \nfunction duly exercised by an officer of competent jurisdiction, is the subject matter of a \nsubsequent inquiry, investigation, audit or any other specified purpose by any other officer \nof customs, then, notwithstanding, such inquiry, investigation, audit or any other purpose, \nthe officer, who originally exercised such jurisdiction shall have the sole authority to exercise \njurisdiction for further action like reassessment, adjudications, etc . consequent to the \ncompletion of such inquiry, investigation, audit or any other purpose.", "Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt\n4.2. In alignment with the above provisions, the Proper Officer for issue of demand has been notified \nunder 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\n4.3. Cases of single jurisdictions may be adjudicated in terms of the guidelines on monetary limit for \nadjudication of cases by different grades of Customs Officers. Board has decided that cases \nwhere SCNs are issued u nder section 28 of the Customs Act, 1962, these will be adjudicated as \nper following norms highlighted in Table 13.1.", "Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt\nTable 13.1: Monetary limit for adjudication of cases by different grades of Customs \nOfficers \nAdjudicating Officer Nature of Cases Amount of Duty involved \nCommissioner All cases Without limit \nADC/JC All cases Upto Rs.50 lakhs \nAC/DC All cases Upto Rs. 5 lakhs", "Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt\nCustom s Manual , 2023 \n142 \n 4.4. Further, the proper officer for the issuance of single jurisdiction Show Cause Notice and \nadjudication of cases under the provisions of Rule 16 of the Customs, Central Excise and Service \nTax Drawback Rules, 1995 shall be as under:", "Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt\n(i) In case of simple demand of erroneously paid drawback, the present practice of issuing \nShow Cause Notice and adjudication of case without any limit by Assistant / Deputy \nCommissioner of Customs shall continue. \n(ii) In cases involving collusion, wilful misstatement or suppression of facts etc., the adjudication \npowers will be as described in Table 13.2. \n \nTable 13.2: Adjudication powers in cases involving collusion, wilful misstatement or \nsuppression of facts etc", "Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt\nTable 13.2: Adjudication powers in cases involving collusion, wilful misstatement or \nsuppression of facts etc \n \nAdjudicating Officer Amount of Drawback \nAdditional / Joint Commissioner of \nCustoms Without limit \nDeputy / Assistant Commissioner of \nCustoms Upto Rs.5 lakhs", "Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt\n4.5. In case of Export Promotion Schemes i.e. Advance Authorization / DFIA / Reward Schemes etc. \nthe adjudication powers shall be as described in Table 13.3. \nTable 13.3: Adjudication powers in case of Export Promotion Schemes \nLevel of Adjudicating Officer Duty Duty Incentive amount \nCommissioner of Customs Without any limit. \nAdditional / Joint Commissioner of \nCustoms Upto Rs.50 lakhs \nDeputy / Assistant Commissioner of \nCustoms Upto Rs.5 lakhs", "Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt\n4.6. In relation to goods which are liable for confiscation under Chapter XIV of the Customs Act 1962, \nthe adjudication powers for the purposes of adjudging confiscation or penalty shall be as under \ndescribed in Table 13.4", "Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt\nTable 13.4: Adjudication powers for t he purposes of adjudging confiscation or penalty \n \nS. No. Customs Officer Value of goods liable for \nconfiscation \n(1) Assistant Commissioner of \nCustoms or Deputy Commissioner \nof Customs Above rupees one lakh but not \nexceeding rupees ten lakhs \n(2) A Gazetted Officer of Customs \nlower in rank than an Assistant \nCommissioner of Customs or \nDeputy Commissioner of \nCustoms Not exceeding rupees one \nlakh", "Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt\n[Refer Notification No. 50 /2018 -Customs (N.T.) dated 8th June 2018] \n Custom s Manual , 2023 \n143 \n 4.7. However in case of multiple jurisdictions, the following category of cases has been assigned to \nthe officers of Customs for the purpose of issuing Show Cause Notice and adjudication vide \nNotification No. 28/2022 -Customs (N.T.) dated 31st March, 2022, in respect of c ases falling under \nsection 110AA. These are discussed in Table 13.5 below.", "Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt\nTable 13.5: Proper Officer of Customs for issuing Show Cause Notice in case of multiple \njurisdictions", "Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt\n\n \nS. No. Cases of multiple jurisdictions covered \nby Section 110AA in respect of -- Proper officer of Customs \n(1) (2) (3) \n1. Clauses \n(a) or (b) \nand (d) (i) involving aggregate \nduty upto rupees five \nlakhs. (i) Deputy Commissioner of Customs \nor Assistant Commissioner of \nCustoms who is assigned the \nfunction relating to assessment of \nduty or refund, as the case may be, \nin the jurisdiction having highest \namount of duty or refund, at the stage \nof transfer. \n(ii) involving aggregate \nduty upto rupees fifty \nlakhs. (ii) Additional Commissioner of \nCustoms or Joint Commissioner of \nCustoms to whom the Officer \nspecified at (i) above in Column (3) is \nsubordinate in accordance with sub -\nsection (2) of section 5. \n(iii) involving \naggregate duty without \nlimit.", "(ii) Additional Commissioner of \nCustoms or Joint Commissioner of \nCustoms to whom the Officer \nspecified at (i) above in Column (3) is \nsubordinate in accordance with sub -\nsection (2) of section 5. \n(iii) involving \naggregate duty without \nlimit. (iii) Principal Commissioner of \nCustoms or Commissioner of \nCustoms to whom the Officer \nspecified at (i) above in Column (3) is \nsubordinate in accordance with sub -\nsection (2) of section 5. \n2. Clauses \n(c) and (d ) (iv) involving \naggregate amount of \ndrawback upto rupees \nfive lakhs. (iv) Deputy Commissioner of \nCustoms or Assistant Commissioner \nof Customs who is assigned the \nfunction allowing drawback in the \njurisdiction having highest amount of \ndrawback, at the stag e of transfer. \n(v) involving aggregate \namount of drawback \nwithout limit. (v) Additional Commissioner of \nCustoms or Joint Commissioner of \nCustoms to whom the Officer \nspecified at (iv) above in Column (3) \nis subordinate in accordance with \nsub-section (2) of section 5. \n3.", "(v) Additional Commissioner of \nCustoms or Joint Commissioner of \nCustoms to whom the Officer \nspecified at (iv) above in Column (3) \nis subordinate in accordance with \nsub-section (2) of section 5. \n3. Clause (d) (vi) involving only \ninterest amount (vi) Deputy Commissioner of \nCustoms or Assistant Commissioner \nof Customs who is assigned the \nfunction relating to assessment of \nduty or refund or drawback, as the \ncase may be, in the jurisdiction \nhaving highest amount of interest, at \nthe stage of transfer.", "Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt\n\n \n4.8. Powers to Chief Commissioners to assign the cases for adjudication of show cause notices within \ntheir respective jurisdiction. \n Custom s Manual , 2023 \n144 \n For smooth and expeditious disposal of the pending demands for adjudication, the Board has \ndelegated its powers conferred by clause (a) of section 152 of the Customs Act, 1962 (52 of 1962), \nto the Principal Chief Commissioner or Chief Commissioner of Custo ms for the purposes of \nassigning the cases for adjudication of show cause notices issued under the provisions of the said \nAct or rules, regulations made there under, within his jurisdiction. \n[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\n13.1 With a view to supplement the existing facility and provide adequate flexibility to the trade in the \nchoice of modes of transport, movement of imported cargo in containers / trucks has been allowed \nbetween 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\n\n \n(i) On the basis of the request made by the trade and in terms of Section 45(1) of the Customs \nAct, 1962 the Commissioner of Customs will appoint the airlines or their duly approved \nagents or the custodians of gateway airport/ACCs or the custodians of destination \n/CDs/CFSs/airports/ACCs as the custodian of all cargoes to be transshipped under bonded \ncargo trucking facility from airport/ ACCs to ICDs/CFSs/airports/ACCs in hinterland by road. \nThe permit will be valid for one year from t he date of issue initially and shall be renewed \nevery three years subsequently. \n \n(ii) Transshipment of imported cargo is governed by the provisions of Chapter VIII of the \nCustoms Act, 1962 and the Goods Imported (Conditions of Transshipment) Regulations, \n1995 .", "Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt\n(iii) The imported cargo should be manifested for transshipment. In respect of consol cargo \nwhere the Master Airway Bill does not show the final destination, the airlines filing \ntransshipment application should keep a copy of both Master Airway Bill and Hou se Airway \nBill to indicate that the particular consignment sought for transshipment is for an inland \nCustoms airport/ICD/CFS/ACC.", "Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt\n\n \n(iv) For proper accountal of cargo the custodian should execute a suitable running bond with a \nbank guarantee for an amount appr oved by Commissioner of Customs concerned. The Custom s Manual , 2023 \n120 \n amount will be debited from this bond when the transshipment cargo is taken by the \ncustodian and it will be credited when the proof of handing over of the cargo to Customs at \nfinal destination is produced. The custodian will be responsible for any shortage or pilferage \nof the cargo.", "Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt\n(v) The custodian will submit a list of trucks together will registration numbers to be used for \nmovement of each transshipment cargo. The trucks so deployed for transport should be \nspecially secured to avoid pilferage of cargo and have provision of affixing o f Customs \n\u201cBottle Seals\u201d.", "Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt\n\n \n(vi) The airlines/custodian should have a transshipment warehouse within the Airport Apron \narea so that the goods on unloading can be shifted to the transshipment warehouse without \nhaving to be moved outside the Airport area. The conc erned airlines/custodian warehouse \nshould have double locking arrangement, one key of which will be with the airlines/custodian \nand the other with Customs, for storage of transhipment cargo. Preventive Officers will be \nposted at the airlines/custodian ware house on cost recovery basis. \n \n(vii) If the airlines/custodian does not have a transshipment warehouse, the import cargo for \ntransshipment duly passed with transshipment application will be received by them from the \nAirport Authority of India's (AAI) custody t o their make -up area specially earmarked for the \npurpose of palletisation/containerisation on the same day under Customs supervision and if \nfor any reason the goods cannot be transshipped immediately, the same should be handed \nover to AAI.", "Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt\n\n \n(viii) The custodian appointed and deciding to transship the cargo will present transshipment \napplication (5 copies) alongwith the copy of Airway Bill (both Master Airway Bill and House \nAirway Bill, wherever applicable) to the Customs Officer in charge of transshipment \ncleara nce. The original transshipment copy must be affixed with Rs.20 stamp as T.P fees. \nThe transshipment application should contain details such as (a) name and address of the \nimporter; (b) name and address of the exporter; (c) country of origin; (d) airport o f \ndestination; (e) flight no. and date; (f) IGM no. and date; (g) description of goods; (h) value \nof the goods; (i) No. of packages; (j) weight gross/net; and (k) details of container/palletised \nvehicle 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\n(ix) After scrutiny of T.P. application the T.P. Officer will issue Customs Bottle Seal and hand it \nover to the Customs Officer supervising the loading of the cargo in container/truck. The T.P. \nOfficer 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\n\n \n(x) On getting the transshipment permission the custodian/airlines will shift the goods from AAI \nwarehouse to the make -up area earmarked for the purpose of palletisation/containerisation \nor shift the goods from their warehouse into the container/truck within the premises of the \nwarehouse under the supervision of the Customs Officer posted for the purpose. After \nloading of the goods, the Customs Officer will seal the container/truck with Customs Bottle \nSeal and under his name and sig nature endorse all T.P. as: \"Supervised the loading \nof.................No. of packages on container / truck No destined to.................................... \nairport/ACC/CFS/ICD and sealed with Customs Bottle Seal No .......................on \n............ ................ (date) covered by Transshipment Permit No\u2026\u2026\u2026\u2026\u2026\u2026.\u201d", "Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt\n\n \n(xi) Original copy of T.P. application will be forwarded to the Import Freight Officer (IFO) of \nCustoms at the airport/ACC/CFS of destination. Duplicate copy will be retained by T.P. \nOfficer. Triplicate copy of T.P. application will be handed over to the airlin es/custodian. The \nQuadruplicate copy will remain with the Customs Officer posted in the airlines/custodian \nwarehouse and supervising the loading of cargo. The Quintuplicate copy will be sent in \nsealed cover alongwith the truck/container to IFO of Customs a t the airport/ACC/CFS/ICD \nof 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\n\n \n(xii) The IFO of Customs at the airport/ACC/CFS/ICD of destination will check the Customs \nBottle Seal and description of packages as per T.P. copy and tally the packages with the \ncopies of the manifest received to ensure that the packages are in good condition. The Custom s Manual , 2023 \n121 \n safety and security of the packages is the responsibility of the custodian and in case of any \ndamage at the time of in transit, it should be clearly indicated i n all copies of manifest and \nattested by custodian. The IFO at the airport/ACC/CFS/ICD of destination after receiving the \ncargo shall under his name and signature give a suitable endorsement on the original T.P. \ncopy, as given below, and retain the T.P. co py sent with the truck for record. 'Checked \nCustoms Bottle Seal and packages as per T.P. application No.........dated............arrived on \nContainer/Truck No................ on .........................(date). \u2019", "Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt\n(xiii) The endorsed original T.P. copy will be presented by the airlines/custodian as evidence of \nhandling over of the cargo to the transshipment officer at the ACC/ airport from where the \ntransshipment permission was granted. On receiving such endorsed T. P. copy the \ntransshipment officer will close the entry in the register.", "Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt\n(xiv) The airlines/custodian shall make necessary arrangements at the airport/ACC/ ICD/CFS of \ndestination to remove the cargo and deposit the same with custodians appointed under \nSection 45 of the Customs Act, 1962, under Customs su pervision. \n \n(xv) The airlines/custodian shall produce the evidence of handling over of the cargo at the inland \nairport/ACC/CFS/ICD of destination within 30 days from the dispatch of goods / failing which \nsuitable action will be taken.", "Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt\n(xvi) The airlines/custodian will be required to bear the expenditure on cost recovery basis over \nthe preventive staff to be provided exclusively for this purpose. \n \n13.2 The movement of unaccompanied baggage from airports/ACCs to ICDs/CFSs/ Airports/ACCs \nshall be allowed by the bonded trucks. \n \n13.3 The procedure of bonded trucking facility is available for movement of imported cargo both by \ncontainers and trucks.", "Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt\n13.3 The procedure of bonded trucking facility is available for movement of imported cargo both by \ncontainers and trucks. \n \n[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\n2.1 Customs Audit Regulations, 2018 prescribes the methodology of Selection for Audit which states \nthat the selection of auditee or the selection of import declarations or export declarations, as the \ncase may be, for the purposes of audit shall primarily be based on risk evaluation through \nappropriate selectivity criteria. Thus, \u201crisk based selection\u201d is at the core of Customs Audit.", "Chapter 33 - Audit - Para 3 - _1. Types of Post Clearance Audit_.txt\n2.2 Customs Audit Regulations, 2018 also prescribe the manner of conducting audit at the premises of \nimporter 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\n3. Auditee to preserve and make available relevant documents", "Chapter 33 - Audit - Para 3 - _1. Types of Post Clearance Audit_.txt\n3.1 The auditee shall preserve and on request by the proper officer make available in a timely manner, \nfor the purposes of audit, true and correct information, records including electronic records, \ndocuments or accounts maintained in compliance of the provisio ns of the Act, rule or regulations, \nmade there under or any other law for the time being in force, maintained for a minimum period of \nfive years in relation to imported goods or export goods or dutiable goods.", "Chapter 33 - Audit - Para 3 - _1. Types of Post Clearance Audit_.txt\n3.2 The auditee shall render assistance to the proper officer and his team of officers in the discharge \nof their official duty and shall in no case refuse or obstruct the proper officer or his team of officers \nin discharge of their official duty. \n \n4. Manner of conducting audit", "Chapter 33 - Audit - Para 3 - _1. Types of Post Clearance Audit_.txt\n\n \n4.1 Following guidelines a re prescribed under the Customs Audit Regulations, 2018: \n(1) The proper officer may conduct audit either in his office or in certain cases at the premises \nof an auditee. \n(2) The proper officer may, where considered necessary, request the auditee to furnish \ndocuments, information or record including electronic record, as may be relevant to audit. \n(3) The proper officer shall give not less than fifteen days advance notice to the auditee to \nconduct audit at the premises of the auditee. \n(4) The proper officer may, where considered necessary, inspect the imported goods or export \ngoods or dutiable goods at the premises of the auditee or request the auditee to produce \nsample, if available, with him. \n(5) The proper officer shall inform the auditee of the objections, if any, before preparing the audit \nreport to provide him an opportunity to offer clarifications with supporting documents.", "(5) The proper officer shall inform the auditee of the objections, if any, before preparing the audit \nreport to provide him an opportunity to offer clarifications with supporting documents. \n(6) Where the auditee is in agreement with the audit findings, he may ma ke voluntary payments \nof duty, interest or other sums, due, if any, in part or in full and the proper officer shall record \nthe same in the audit report. \n(7) Where the proper office has asked the auditee to furnish information, document, record or \nsample for t he purposes of audit, it shall be mandatory for the proper officer to inform \noutcome of such audit to the auditee. \n(8) The proper officer shall complete audit in cases where it is conducted at the premises of the \nauditee within thirty days from the date of st arting of the audit. The jurisdictional \nCommissioner of Customs may extend the period of completion of audit from thirty days to \nsixty days, by an order in writing. \n4.2 Post Clearance Audit (PCA) and Customs Audit Regulations, 2018", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 13 - _15. Local Risk Management _LRM_ Committee_.txt\n14.1 Risk Management is a dynamic process. Risk Management policies and processes need to be \ncontinually monitored and reviewed at a senior level. Board had constituted the NRMC vide \nCircular No.23/2007 -Customs dated 28.06.2007, with a mandate to review the functioning of, and \nsupervise the implementation of, Risk Management System (RMS). Risk Management Division \n(RMD), re named as NCTC -Cargo has been assigned the task of convening the meetings of \nNRMC. The NRMC was expected to meet at least once every quarter; however, at its 4th meeting \nheld in February 2014 at Mumbai, the Committee formally decided to meet annually. \n14.2 Initially, DG (Systems) was designated as the head of the NRMC, and representatives of various \nDirectorates viz. Directorate of Revenue Intelligence, Valuation, Audit, and Trade Facilitation and \nTax Research Unit, were nominated as its members.", "14.2 Initially, DG (Systems) was designated as the head of the NRMC, and representatives of various \nDirectorates viz. Directorate of Revenue Intelligence, Valuation, Audit, and Trade Facilitation and \nTax Research Unit, were nominated as its members. Joint Secretary (Customs) was included as \na member of the Committee vide circular 39/2011 -Customs dated 2 -9-2011. Consequent upon the \ntransfer of operational control of RMD from DG Systems to DG DRI in April 2013, the NRMC was \nheaded by DG DRI. RMCC (now NCTC) is placed under Directorate General of Analytics and Risk \nManagement (DGARM) vide OM No. A -11013/19/2017 -Ad.IV dated 11.07.17. \n14.3 There shall be established a National Risk Management Committee for Customs and GST. The \nDGARM, Delhi will be the nodal agency responsible for convening the NRMC meeting to review \nthe functioning of the NCTC -Cargo, NCTC(Pax) and the GST Business Analytics Wing.", "The \nDGARM, Delhi will be the nodal agency responsible for convening the NRMC meeting to review \nthe functioning of the NCTC -Cargo, NCTC(Pax) and the GST Business Analytics Wing. These \nwings under the DGARM will supervise the implementation and enhancement of RMS, APIS and \nthe DGARM applications and provide fee dback for improving the effectiveness of risk \nmanagement and all related aspects. The NRMC will be a Standing Committee with the Member \n(Investigation), CBIC, as Chairman and Additional Director General, DGARM Hars, Delhi will the \nMember Secretary of the N RMC. \n14.4 The NRMC shall be convened once every year and will have the following main (but not limited \nto) functions: \n(i) Review the effectiveness of existing Risk Parameters employed in various modules namely \nImport, Export, Container Scanning, Express Cargo Clearance System (ECCS), Post \nClearance Audit (PCA), Protection and enforcement of Intellectual Property Rights (IPR) \netc., and Risks posed by changes in Modus Operandi, new exemption notifications and new \nCCR\u2019s.", "(ii) Review existing parameters and suggest new parameters to address concerns on border \nand port security. \n(iii) Once NCTC(Pax) is operationalized, the NRMC shall look at incremental improvements to \nbe made in the Automated Targeting System. \n(iv) he Business Analytics wing of GST implements various modules e.g., Risky Exporters, \nRisky Taxpayers, Scrutiny of Returns, Audit, Analytical reports etc. The NRMC will advise \non changes, if any, to be made in the various risk criteria that define the Risk in these \nmodules. \n(v) Deliberate and advise on new and emerging risks a nd suggest ways to address systemic \nrisks, having cross -cutting implications. Custom s Manual , 2023 \n44 \n (vi) Discuss new initiatives and projects for stepping up risk management strategy and \nassociated processes, including the development of new modules and deployment of new \ntechnologie s. \n(vii) Be the Forum for giving feedback and suggestions on improving the efficacy of risk \nmanagement. \n(viii) Discuss and recommend measures for timely and effective risk mitigation by field \nformations.", "(vii) Be the Forum for giving feedback and suggestions on improving the efficacy of risk \nmanagement. \n(viii) Discuss and recommend measures for timely and effective risk mitigation by field \nformations. \n(ix) Deliberate on economic trends, changes in policies, duty rates an d exemptions, etc., that \ncould be exploited by the trade to evade Duties and Prohibitions and suggest remedial action \nfor the same. \n(x) Discuss the efficacy of the Examination orders that would be made available shortly through \nthe ICETAB, obviating the need f or printing in the paper. \n(xi) Have an oversight on the generation of the centralised examination orders based on various \nparameters and its rollout in phases to enhance uniformity. \n(xii) To discuss and advise on enhanced use of technology, data sources and analytics \ncapabilities to discern Security related Risks. Deliberate on use of Al/ML, Image analytics, \ngeospatial analysis etc \n(xiii) To address security vulnerabilities in the International Supply Chain through entity profiling \nof stakeholders, leveraging information in databases about movement of vessels and \ncontainers etc. \n(xiv) Any other matter that DGARM may consider for seeking the views of the NRMC.", "(xiv) Any other matter that DGARM may consider for seeking the views of the NRMC. \n[Refer Instruction No. 3 /2022 -Customs dated 23 -03-2022 ]", "Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt\n1.1 A number of ports, airports, Inland Container Depots (ICD), Container Freight Stations (CFS) \nhaving Customs clearance facilities have been developed in the country to reduce congestion at \nthe gateway ports/airports and to allow importers and exporters to t ake Customs clearance of \nimported and export goods at their doorsteps . The objectives of bringing the Customs facility to \ndoorstep of importing community and decongesting the gateway ports/ airports requires the \nmovement of imported cargo or export cargo b etween a port/airport and other ports/airports, \n/CDs/CFSs in India or a port/airport abroad.", "Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt\n\n \n1.2 As per the Customs Act, 1962 duty becomes payable immediately after imported goods are landed \nat a port or airport. To avoid payment of duty at the port of landing in cases where goods are to \nbe carried to another port/airport or ICD/CFS or to a port/ airp ort abroad, the Customs Act, 1962 \nprovides a facility of transshipment of cargo without payment of duty. The goods can be \ntransshipped from one port/airport to another port/airport/ICD/CFS either by vessel, air, rail or road \nor by combination of more than one such mode of transport.", "Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt\n\n \n1.3 The procedure for transshipment provided in Section 54 of the Customs Act, 1962 is applicable \nfor imported cargo only. The imported cargo unloaded at a port is allowed to be transshipped to \nanother port/ICD/CFS or a po rt abroad, if the cargo is mentioned in the import manifest for such \ntransshipment. In regard to export cargo cleared from a port/ACC or ICD/CFS and exported \nthrough some gateway port/airport, a similar procedure is being followed to allow carriage of \nCustoms 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\n2. Transshipment of imported containerized cargo from gateway port to another port/ICD/CFS \nin India: \n \n2.1 The transshipment procedure of imported cargo is governed by Section 54 of the Customs Act, \n1962 read with Goods Imported (Conditions of Transshipment) Regulations, 1995 as well as \nrelevant Board's circulars and instructions.", "Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt\n\n \n2.2 Transshipment Permit is the permission gran ted by the Customs, at the port/airport of unloading \nof imported goods, to shipping agents for carriage of goods to another port/airport/ICD/CFS in \nIndia. The shipping agent submits an application along -with transshipment forms (5 copies), sub -\nmanifest and a copy of IGM to the Customs. The Customs scrutinizes the details furnished by the \nshipping agents in the application for transshipment. In case, the documents are in order and there \nis 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\n2.3 To ensure that imported cargo, on which duty has not been paid, are not pilfered en -route to \nanother port/airport/ICD/CFS and reach safely, a bond with bank guarantee is executed by the \ncarrier engaged for the transshipment of the goods . The quantum of bank guarantee for \ntransshipment 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\n(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\n(ii) All carriers (shipping lines/ICDs/CFSs/other carriers) of containerized cargo handling more \nthan 1000 TEUs as import containers in a financial year, are exempt, irrespective of the fact \nwhether movement is by road or coastal shipping or rail. Further, request of carriers having \nannual transshipment volume below the limit of 1000 TEUs but having good track record \nmay be considered for exemption from BG on merit by the jurisdictional Commissioners of \nCustoms.", "Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt\n\n \n(iii) The custodians of ICDs/CFSs operating as carriers of transshipment cargo between \ngateway ports and their ICDs/CFSs shall in their terms and conditions of their bank \nguarantees executed with Customs for custodianship of ICDs/CFSs cover safety and Custom s Manual , 2023 \n108 \n security of cargo being transshipped by them. The details of such bank guarantee s hall be \ninformed to the Commissioner of Customs having jurisdiction over the gateway port. The \ncustodians of ICDs/CFSs shall be allowed to transship the cargo against the said bank \nguarantee and they will not be required to execute a separate bank guarante e for \ntransshipment. \n \n(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\n2.4 The terms of the bond is that if the carrier produces a certificate from Customs of the destination \nport/airport/ICD/CFS for safe arrival of goods there, the bond stands discharged. In case such \ncertificate is not produced within a month or within such extended period as the proper officer of \nCustoms may allow, an amount equal to the value, or as the case may be, the market price of the \nimport ed goods is forfeited.", "Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt\n2.5 The bond value should be equal to the value of the goods. However, considering the difficulties of \nshipping agents in producing documents for determination of value of the goods sought to be \ntransshipped, the bond value is determined on the basis of notion al value of the goods, which is \nan average value of cargo per container transshipped in the past.", "Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt\n\n \n2.6 To avoid multiplicity of bonds, the carriers are allowed to execute a running mother bond instead \nof individual bonds. The value of mother bond can be arr ived on the basis of the average number \nof containers carried per trip, the average time taken for submission of proof of safe landing of \ncontainers at the destination ICDs/CFSs, frequency of such transshipment as well as notional \nvalue of cargo per contai ner. As mother bond is a running bond, its amount may be high. If a \nrunning bank guarantee @ 15% of total bond amount is taken, it may block huge sum of money. \nTo avoid blockage of money of carriers, an option has been given to furnish either a running ban k \nguarantee or individual bank guarantee for each transshipment, the latter being released as soon \nas the landing certificates from destination Customs are produced.", "Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt\n\n \n2.7 The bond or mother bond and bank guarantee are debited at the time of transshipment of \nimport/export containers at the port of origin, and credited on receipt of proof of safe landing of \ncontainers at the port/ICD/CFS of destination. Further, EDI system has a 'bond module' while will \nbe fully utilized once 'message exchange facility' is ope rationalised between two ports. In an online \nenvironment, bond re -credit is done automatically in the EDI system on receipt of electronic \nmessage 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\n\n \n2.8 On lines of similar provision f or waiver of bank guarantee in case of transhipment of cargo from \nthe gateway port to feeder ports/ICDs/CFSs and vice versa, bank guarantee is waived for air cargo \ntranshipment. Accordingly, airlines/other carriers having annual transhipment volume above 2 500 \nMT to/from any airport are exempt from Bank Guarantee for carriage of transshipment goods. \nFurther, in deserving cases the jurisdictional Commissioners of Customs may consider giving \nwaiver 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\n2.9 After issuance of transshipment permit and execution of bonds, containers are sealed with 'one \ntime bottle seal' by the Customs. In case, containers are already sealed with 'one time bottle seal' \nby the shipping agents, there is no requirement of seal ing again by the Customs. In such cases, \nshipping agents are required to inform the serial number of seals to Customs, which is just verified \nby the Customs.", "Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt\n2.10 After sealing and/or checking of seals by Customs, containers are moved from the gateway port \nand carried by the shipping agents to destination port/ICD/CFS by vessels, rail or road. \nTransshipment formalities in all these modes are similar.", "Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt\n\n \n2.11 To optimize the capacity utilisation of vessels, Indian flag foreign going vessels operating in routes \ncovering more than one Indian port to a port outside India and vice versa, have been allowed to \ncarry coastal containers alongwith imported/export cargo between two Indian ports. Further, \ncoastal vessels have also been allowed to carry coastal containers along -with imported/export \ncargo between two Indian ports. However, to guard against the possibility of replacement of Custom s Manual , 2023 \n109 \n transshipment goods with domestic containerise d cargo, some safeguards have been prescribed. \nAll the transshipment containers as well as domestic containers are required to be sealed by 'one \ntime bottle seal' at the port of loading. The domestic containers are required to be suitably painted \nwith bold letters \u2018For Coastal Carriage only' for their identification. Carriers are also required to file \na manifest for domestic containers.", "The domestic containers are required to be suitably painted \nwith bold letters \u2018For Coastal Carriage only' for their identification. Carriers are also required to file \na manifest for domestic containers. Provisions of sections 30 & 41 of the Customs Act, 1962 have \nbeen made applicable to Coastal vessels loading or unloading coastal goods at EXIM berths. The \nMaster of the vessel or his agent shall submit the following: \n(a) a coastal arrival manifest for the goods which are unloaded or meant to be carried forward \nto other destination ports", "Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt\n(b) coastal departure manifest for the goods loaded including goods on board for other \ndestinations", "Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt\n\n \nThe arrival and departure coastal manifests shall be prepared in duplicate. The original shall be \nsubmitted to the proper officer and duplicate would be reta ined by the Master of the vessel or his \nagent. The arrival manifest is to be submitted before the arrival of the vessel and the departure \nmanifest is to be submitted before the departure of the vessel. There shall be no examination of \nthe coastal goods, th e container shall be sealed with tamper proof one time bottle seal and then \nthe same can be loaded on to the vessel. Noncontainerized cargo shall also be allowed to be \nloaded on to the vessel provided it is clearly marked on the packing 'For Coastal Carria ge Only' to \nmake it easily identifiable. The preventive officers with the prior approval of Additional \nCommissioner/ Joint Commissioner (preventive wing) may from time to time carry out random \nchecks so as to ensure that no export goods or imported goods a re inadvertently or by intention \nloaded onto such coastal vessels. \n[Refer Circular No. 14/2016 - Customs dated 27.04.2016]", "Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt\n2.12 At the destination, carrier is required to present the sealed cover containing a copy of transhipment \npermit to Customs. The Custo ms checks the particular of containers, seals etc. with reference to \ntranshipment permit. The carrier is required to obtain a certificate regarding landing of container \nfrom the Customs.", "Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt\n\n \n2.13 In case, the seals are found to be broken at the time of examinat ion of containers by the Customs, \na survey of contents of the containers is conducted in presence of Customs officer, carrier, \nimporter or his representative and representative of insurance company. \nShortage if any, noticed is recorded and is signed by al l those present. The carriers are required \nto pay the duty for pilferage in terms of the condition of bond executed by them with the Customs \nat the port of loading. This is apart from other action which can be taken under Section 116 of the \nCustoms Act, 19 62.", "Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt\n2.14 The carriers have to obtain the landing certificates of containers from the Customs at the \ndestination port/ICD/CFS and submit the same to the Customs at the originating port. The \nCustoms 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\n2.15 After safe landing of containers at the destination port/ICD/CFS, the importers or their authorised \nagents are required to follow all Customs formalities such as filing of Bill of Entry, assessment, \nexamination 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\n8.1 Exclusion from IGMs of items originally manifested is permitted only on the basis of an application \nfrom the person filing the IGM and on production of the documentary evidence of short shipment \nof goods. Further, prescribed fee will have to be paid for the amendment, if permitted. \n8.2 Exclusions or amendments of items in the IGM involving reduction in number of packages or \nweight thereof is allowed on an application from the person filing the IGM and on the basis of \nconnected documenta ry evidence. Such excisions or amendments will only be allowed if \ninvestigation proves that the excess quantity was originally shown in error. In the absence of such \nproof, the application will be dealt with by the Manifest Clearance Section at the time of closure of \nthe manifest file. \n8.3 Applications for the exclusion or amendments of items for which Bills of Entry have been noted will \nbe dealt with by the Manifest Clearance Section if made within two months of the arrival of the \nvessel.", "8.3 Applications for the exclusion or amendments of items for which Bills of Entry have been noted will \nbe dealt with by the Manifest Clearance Section if made within two months of the arrival of the \nvessel. \n8.4 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\n7.1 Section 114A of the Customs Act, 1962 deals with imposition of mandatory penalty in certain cases. \nThus, in cases where the duty has not been levied or has been short levied or the interest has not \nbeen charged or paid or h as been part paid or the duty or interest has been erroneously refunded \nby reason of collusion or any willful misstatement or suppression of facts, the person who is liable \nto pay the duty or interest, as the case may be, as determined under Section 28(8) of the Customs \nAct, 1962 shall also be liable to pay a penalty equal to the duty or interest so determined.", "If such \nduty or interest, as the case may be, as determined under sub -section (8) of section 28 and the \ninterest payable thereon under section 28AA is paid within 30 days from the date of communication \nof the order, the amount of penalty liable to be paid by such person under this section shall be 25% \nof the duty or interest, as the case may be, so determined. Further if the benefit of reduced penalt y \nunder the first proviso shall be available subject to the condition that the amount of penalty so \ndetermined has also been paid within the period of thirty days referred to in that proviso. Custom s Manual , 2023 \n310 \n 7.2 If the duty or interest determined to be payable is reduced or increased by the Commissioner \n(Appeals), the Appellate tribunal or, as the case may be, the Court, then for the purpose of this \nsection, the duty or interest as reduced or increased, as the cas e may be, shall be taken into \naccount.", "The duty or interest determined to be payable is increased by the Commissioner \n(Appeals), the Appellate tribunal or, as the case may be, the Court, then, the benefit of reduced \npenalty shall be available under the fir st proviso shall be available if the amount of the duty or the \ninterest so increased, along with the interest payable thereon, and 25% of the consequential \nincrease in penalty have also been paid within 30 days of the communication of the order by which \nsuch increase in the duty or interest takes effect. If penalty has been levied under section 114A, no \npenalty shall be levied under Sections 112 or 114 of the said Act. Any amount paid to the credit of \nthe Central Government prior to the date of communicati on of the order referred to in the first \nproviso 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\n12.1 A detailed procedure has been prescribed for transshipment by air of (i) imported cargo between \ntwo airports in India, (ii) international transshipped cargo (Foreign to Foreign), and (iii) export of \ncargo tendered at one Customs airport for export from ano ther Customs airport. The movement \nof cargo between the gateway airport and inland airport is allowed in Indian Airlines flights and \nalso in private sector airlines flights.", "Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt\n12.2 Transshipment of cargo from a gateway airport to an inland airport: \n(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\n(ii) For transshipment of cargo, the carrier/ console agent is required to file an application for \ntransshipment of cargo, consigned to another airport as indicated in HAWB. C argo Transfer \nManifest (CTM) prepared by the carrier/consol agent, as the case may be, shall itself be \ntreated as application for transshipment. Separate CTMs may be prepared destination -wise. \nSuch transshipment should be approved by the Proper Officer.", "Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt\n\n \n(iii) The cargo mentioned in the CTM needs to be escorted by the Preventive Officer from the \nwarehouse of the custodian to the warehouse of receiving airlines which acknowledges the \nsame. The concerned airlines/custodian warehouse should have double locking \narrangement, one key of which will be with the airlines/ custodian and the other with \nCustoms, for storage of transshipment cargo. No physical examination needs to be Custom s Manual , 2023 \n118 \n conducted, except on specific intelligence, for allowing transshipment and only marks and \nnumbers of cargo need to be verified.", "Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt\n(iv) The receiving airlines should prepare its cargo manifest and transshipment be allowed under \nCustoms supervision. The value of transshipped cargo should be debited from the \nTransshipment Bond.", "Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt\n(v) Customs at destination airport will acknowledge the receipt of the cargo and send back the \nacknowledgement manifest through the carrier. The carrier should produce such \nacknowledgement at the originating airport within 10 days of transshipment. On the basis of \nsuch acknowledgeme nt the Transshipment Bond would be re -credited.", "Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt\n(vi) The usual procedure for Customs clearance of cargo shall be adopted at the destination \nairport. \n \n12.3 International transshipped cargo (Foreign to Foreign): \n(i) On the arrival of flight, the transshipment carg o meant for destination abroad should be \nsegregated in the Custodian's premises.", "Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt\n(ii) The carrier is required to file application for transshipment of cargo and CTM prepared by \nthe airlines shall be treated as application for transshipment. Such transshipment should be \napproved by the Proper Officer.", "Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt\n(iii) Cargo mentioned in CTM need to be escorted by the Preventive Officer from the warehouse \nof custodian to the export terminal. No physical examination needs to be conducted, except \non specific intelligence, and only marks and numbers of cargo need to be veri fied. Such \ncargo may be exported with other export cargo.", "Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt\n12.4 Export of cargo tendered at one Customs airport for export from another Customs airport: \n(i) Shipping Bill shall be filed at the originating Customs station and \"Let Export Order\" should \nbe given by the Customs at the same station. Transshipment Permit (TP) should be \nprepared by the airlines/ carrier and approved by the proper officer. TP should be sent \nalongwith 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\n\n \n(ii) On arriva l at the gateway airport, the cargo should be taken to the warehouse of the \ndomestic airlines/custodian in a clearly identified area. The warehouse should have double \nlocking arrangement, one key of which will be with the airlines/ custodian and the other with \nCustoms. The Customs officers in charge of warehouse should verify the details of the \npackages with the TP, Airway Bill, etc. The domestic airlines may prepare the CTM airlines -\nwise which shall be certified by the Export Freight Officer (EFO).", "Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt\n(iii) Carg o should be shifted to the transshipment warehouse in the export terminal of custodian \nand acknowledgement obtained. No examination of such cargo should normally be done at \ngateway airport, except on credible intelligence or information. \n \n(iv) When the aircra ft is ready for loading, the airlines should seek permission from the EFO for \nloading. The load plan prepared by the airlines should be signed by the Airlines, EFO and \nthe custodian.", "Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt\n(v) Cargo should be loaded in the aircraft under Customs supervision.", "Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt\n\n \n(vi) Copy of manifest signed by the EFO and Airway Bill alongwith copy of Shipping Bill should \nbe sent by the airlines to the originating station within 30 days of transshipment. \nTransshipment Bond shall be re -credited at originating airport. \n Custom s Manual , 2023 \n119 \n (vii) In case the transshipment is by bonded truck, the marks and numbers of the packages shall \nbe verified with the details in the transshipment permission , and the bonded truck sealed \nwith bottle seal in the presence of the Preventive Officer.", "Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt\n\n \n(viii) If transshipm ent of cargo is also desired at some intermediate Customs airport, carrier/ \nairlines should give advance intimation to intermediary airport. Customs at intermediary \nairport would supervise the movement of cargo and endorse the same on Transshipment \nPermit. The concerned airlines/custodian warehouse should have double locking \narrangement, one key of which will be with the Airlines / custodian and the other with \nCustoms, for storage of transhipment cargo. The loading of such cargo again would be \nunder the sup ervision of Customs Officer.", "Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt\n12.5 If the cargo transhipped under the provisions of the Customs Act, 1962 is not unloaded at the \nplace of destination in India, or if the quantity unloaded is short of the quantity to be unloaded at \nthat destination, and if th e failure to unload or the deficiency is not accounted for, then the person -\nin-charge of the conveyance shall be liable for penal action as per the provisions of Customs Act, \n1962. \n [Refer Circular No.6/2007 -Cus, dated 27 -1-2007]", "Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt\n\n \n12.6 In order to ensure an efficient Cargo Transfer Facility and to reduce dwell, Board has decided that \nin case of international transhipped cargo (Foreign to Foreign), for the presorted containers \nwherein cargo does not require segregation, ramp to ramp or tail to tail transfer o f cargo can be \neffected under preventive supervision on payment of MOT and observance of Cargo Transfer \nManifest (CTM) procedure. In these cases, transhipment cargo meant for destination abroad need \nnot be sent to cargo warehouses. In the case of container s other than pre -sorted containers, the \nexisting procedure for transhipment of Cargo (Foreign to Foreign) would continue to apply. \n[Refer Circular No.8/2011 -Cus, dated 28 -1-2011]", "Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt\n12.7 Airlines/ other carriers having annual transshipment volume above 2500 MT to/from any airport \nwould be exempt from Bank Guarantee for carriage of goods on transshipment. [Refer Circular \nNo.24/2006 -Cus, dated 25 -8-2006]", "Chapter 7 - Provisional Assessment - Para 2 - _2. Conditions for provisional assessment_.txt\n1.1 The Finance Act, 2011 introduced self -assessment under which importers and exporters are \nmandatorily required to self -assess the duty in terms of Section 17 of the Customs Act, 1962. This \nself-assessment is subject to verificatio n by the proper officer of the Customs and may lead to \nreassessment by the proper officer of Customs if it is found to be incorrect. However, in terms of \nSection 17(1) of the Customs Act, 1962 in case an importer or exporter is not able to make self -\nassess ment, he may, request in writing to the proper officer for assessment.", "However, in terms of \nSection 17(1) of the Customs Act, 1962 in case an importer or exporter is not able to make self -\nassess ment, he may, request in writing to the proper officer for assessment. Also, in terms of \nSection 18 of the Customs Act, 1962, in case, the proper officer is not able to verify the self -\nassessment or make re - assessment of duty or he deems it necessary to s ubject any imported or \nexport goods to any chemical or other tests or where necessary documents have not been \nproduced or information has not been furnished and it is necessary to make further enquiry, he \nmay 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\n1.1 The imported goods before clearance for home consumption or for warehousing are required to \ncomply with prescribed Customs clearance formalities. This includes presentation of a Bill of Entry \ncontaining details such as description of goods, value, quantity , exemption notification, Customs \nTariff Heading etc. The Bill of Entry is subject to verification by the proper officer of Customs (under \nself-assessment scheme) and may be reassessed if declarations are found to be incorrect. \nNormally import declarations made are scrutinized with reference to documents and other \ninformation about the value / classification etc., without prior examination of goods. It is at the time \nof clearance of goods that these are examined by the Customs to confirm the nature of goods , \nvaluation and other aspects of the declarations. However, it may be noted that examination of \ngoods is carried out only after facilitation level is decided by the Risk Management System. In \ncase no discrepancies are observed at the time of examination of goods 'Out of Charge' order is \nissued and thereafter the goods can be cleared.", "However, it may be noted that examination of \ngoods is carried out only after facilitation level is decided by the Risk Management System. In \ncase no discrepancies are observed at the time of examination of goods 'Out of Charge' order is \nissued and thereafter the goods can be cleared. Similarly, Customs clearance formalities for goods \nmeant for export have to be fulfilled by presenting a Shipping Bill and other related documents. \nThese documents are verified for correctness of assessment and after examination of the goods , \nif warranted, \u201cLet Export Order\u201d is given on the Shipping Bill.", "Chapter 24 - Special Economic Zones - Para 12 - _13. Valuation of goods cleared into DTA_.txt\n12.1 A Unit may sell goods and services including rejects, wastes, scraps, remnants, broken diamonds, \nby-products arising during the manufacturing process or 111 connections therewith, in the \nDomestic Tariff Area on payment of applicable Customs Duties under Section 30 of the SEZ Act \nand subject to fulfillment of condition laid down in the SEZ Rules.", "Chapter 26 - International Passenger Facilitation - Para 11 - _13. Mishandled baggage_.txt\n12.1 There may be occasions when the passenger is not in a position to clear his baggage for any \nreason e.g. inability to pay the Customs duty d emanded. In such a situation, the passenger may \nrequest the Customs to detain his baggage either for re -export at the time of his departure from \nIndia or for clearance subsequently on payment of duty. The detained baggage would be examined \nand 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\n1.1 Normally, the goods liable for confiscation under the Customs Act, 1962 are seized by the \nCustoms. However, in some cases where seizure is not practicable, it may become necessary to \ndetain the goods for investigation. The provisions for detention of goods are contained in Section \n110 of the Customs Act, 1962. The goods are detained for various reasons and at the instance of \nvarious agencies of the Department, such as the Directorate of Revenue Intelligence, the \nDirectorate General of Goods and Services Tax Intelligence, Narcotics Control Bureau and \nDirectorate of Enforcement and even other agencies, like the Central Bureau of Investigation. \nOnce order for detention of goods is served to the owner of the goods, he cannot remove, part \nwith, or otherwise deal with the goods except with the prior permission of the proper officer of the \nCustoms.", "Once order for detention of goods is served to the owner of the goods, he cannot remove, part \nwith, or otherwise deal with the goods except with the prior permission of the proper officer of the \nCustoms. During investigation and subsequent adjudication proceedings, if the contravention of \nprovisions of the Customs Act, 1962 and other allied laws is established, action is taken against \nthe importers/ offending goods as provided in the law. In other cases, the charges are dropped at \ninitial 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\n\n \n1.2 In respect of goods detained at the port/airport/ICD/CFS/LCS etc, the custodians of goods demand \ntheir dues for storing the goods (i.e., the warehousing charges) from the importers/ exporters. \nLikewise, the shipping lines demand container detention charges for the period the goods are kept \nin their custody. When the goods are detained for a long period, t he warehousing/demurrage \ncharges and container detention charges become high. In cases where the charges against the \nimporters or exporters are dropped, the Customs usually issues detention certificates for the \nperiod when goods were under detention. The c ustodians normally remit the detention/demurrage \ncharges wholly or partially on the basis of detention certificates issued and recommendation made \nby the Customs. However, it is not obligatory, as held in some recent Court judgments that \ncustodians 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\n1.3 The Apex Court examined the matter of quantum of demurrage and payment of demurrage in the \ncases of International Airport Authority of India vs. Grand Slam International [1995 (77) ELT 753 \nSC] and Trustees of Port of Madras vs. Nagavedu Lungi & Co., [1995 (80) ELT 241 SC] and held \nthat detention charges and warehousing charges are payable to the custodians and shall be paid \nby the exporter or the importer even where the Customs detention has been finally held as \nimproper/illegal .", "Chapter 10 - Transhipment of Cargo - Para 6 - _8. Movement of export cargo from port_ICD_CFS to gatewa y port_.txt\n6.1 Filing of transshipment applicatio ns and issuance of Transshipment Permits on Saturdays is \nallowed. \n6.2 Transshipment permits would not be denied if the goods imported at a Customs station are \nmanifested for being transshipped to any port/airport or any ICD/CFS, except in case of a specific \nintelligence about mis -declaration of goods in the IGM or presence of contrabands in the container. \nEven in such cases, before detaining any such container at the gateway port, permission from \nJoint/Additional Commissioner shall be obtained in writing. The Commissioners are required to \nlook into this aspect personally and ensure that such permits are issued smoothly and in a hassle -\nfree manner. \n[Refer Circulars No. 46/2002 -Cus, dated 29 -7-2002 and No.90/2002 -Cus, dated 19 -12-2002] \n Custom s Manual , 2023 \n113 \n 7.", "[Refer Circulars No. 46/2002 -Cus, dated 29 -7-2002 and No.90/2002 -Cus, dated 19 -12-2002] \n Custom s Manual , 2023 \n113 \n 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\n\n \n7.1 The transshipment of containerized cargo from one port to an inland port or ICD/CFS is automated \nwhere the EDI system (ICES) is operational. This involves exchange of messages for \nTransshipment of Cargo electronically among Customs, Port authorities, ICDs and Shipping \nAgen ts. The implementation of this module is a significant step in the ongoing Business Process \nRe-engineering initiatives of the department and will reduce the congestion and dwell -time of cargo \nat 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\n\n \n7.2 In the automated Transshipment Module, the requirement of an application by the carrier is done \naway with and the SMTP (Sub manifest Transshipment Permit) portion of the IGM itself is treated \nas a request for transshipment. Carriers are not r equired to separately file an application for this \npurpose. They will however be required to indicate 79 the code of the transporter undertaking the \ntransshipment (e.g. CONCOR) in a specific field in the IGM. The ICES system allows \ntransshipment of those c ontainers against whom the port of destination is indicated as ports other \nthan 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\n7.3 The transshipment permit information is sent to the carrier, the transporter undertaking the \ntransshipment, custodian of the gateway port, and the ICES system at the destination ICD. \nTransshipment 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\n7.4 The transshipment permit transmitted to the recipient port/ ICD/ CFS is automatically converted \ninto an IGM and the Shipping Lines is not required to file any fresh IGM in respect of such \ncontainers.", "Chapter 10 - Transhipment of Cargo - Para 6 - _8. Movement of export cargo from port_ICD_CFS to gatewa y port_.txt\n\n \n7.5 The transporter performing the transshipment activity will be required to electronically submit a \ncontainer arrival report to the ICES system at the destination ICD/ CFS in a specified format. The \ncontainer arrival report will be matched with transshipment message received from the Gateway \nPort and a 'landing certificate' message will be generated by the inland port/ICD/CFS which will \nbe transmitted to the Gateway port for closure of IGM Lines. \n[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\n18.1 Excisable goods manufactured out of wholly indigenous excisable inputs are allowed clearance \ninto DTA on payment of only Central Excise duty. \n[Refer Circular No. 12/2008 -Cus., dated 24 -7-2008] \n18.1.1 The indigenous goods supplied to the EOUs/EPZ/SEZ/EHTP/STP units after availing the \ndeemed export benefits are to be treated as \u2018imported goods\u2019 and accordingly, duty as \napplicable to the imported goods is liable to be paid. Once the goods are treated as \nimported goods and applicable Customs Duty is paid at the time of their transfer/sale back \ninto DTA or exit, there is no requirement of refund of the deemed export benefits availed \non such goods or for the production of a certificate from the Development Commissioner \nregarding refund or nonavailment of deemed export benefits at the time of clearance of \nsuch goods or exit.", "18.1.2 Alternatively, the EOU/STP/EHTP units would also be allowed to clear the domestically \nprocured goods or on exit, on payment of Excise Duty as per Notification No. 22/2003CE Custom s Manual , 2023 \n251 \n dated 31.03.2003 only on production of ce rtificate from Development Commissioner to the \neffect that deemed export benefits have been paid back or not availed, as the case may \nbe, as envisaged in Circular No.74/2001 -Cus dated 04.12.2001. \n[Refer Circular No.13/2017 -Cus F. No. DGEP/FTP/07/2015(Part -I) Date:10.04.2017] \n18.2 Where goods are either non -excisable or are leviable to nil rate of import duty, no exemption in \nrespect of inputs utilized for manufacture of such goods is allowed. An EOU is required to pay \nback the duty foregone on the inputs used in manufacture of goods cleared in DTA on which no \nduty is leviable.", "An EOU is required to pay \nback the duty foregone on the inputs used in manufacture of goods cleared in DTA on which no \nduty is leviable. \n18.3 Proviso to sub -section (1) of section 5A of the Central Excise Act, 1944 states that unless \nspecifically provided in a notification, no exemption therein shall apply to excisable goods w hich \nare produced or manufactured by an EOU and cleared to the DTA. Further, EOUs are eligible for \nduty free import or domestic procurement of their inputs or raw materials under Notification No. \n22/2003 -CE dated 31.3.2003 and Notification No. 52/2003 - Customs dated 31.03.2003. However, \nas per a proviso [the second proviso to para 6 in case of Notification No. 22/2003 -CE and first \nproviso to para 3 in case of Notification No.", "52/2003 - Customs dated 31.03.2003. However, \nas per a proviso [the second proviso to para 6 in case of Notification No. 22/2003 -CE and first \nproviso to para 3 in case of Notification No. 52/2003 - Customs], if the goods produced or \nmanufactured by EOUs and cleared to DT A if imported are either non -excisable or leviable to Nil \nbasic customs duty [BCD] and additional duty of customs [CVD], then EOUs cannot avail the \nexemptions under these notifications on inputs utilized in manufacture/processing/packaging etc. \nof such goo ds [cleared to DTA]. In addition, there are a number of customs and excise duty \nexemption notifications which prescribe concessional [including Nil] duty rates on specified goods \n[inputs/raw materials etc.] for use in manufacture of specified goods, subjec t to conditions \nprescribed. EOUs were not able to avail benefit of such exemptions on inputs imported or procured \ndomestically by them.", "Chapter 25 - Export Oriented Units - Para 17 - _19. Clearance of by -products_ rejects_ was te_ scrap_ remnants_ non -excisable goods_ etc._.txt\n\n \nThe matter has been clarified vide Annexure III of D.O. F.No. 334/7/2017 -TRU dated 12 -2017 of \nJS(TRU -I). Non -applicabi lity of exemptions under notifications issued under section 5A of the \nCentral Excise Act, 1944 is only in respect of excisable goods produced or manufactured by an \nEOU and cleared to DTA and not in respect of inputs/raw materials procured by them domestica lly \nand utilised for production/manufacture of goods which are cleared by them to DTA. In view of \nthe above, it has been clarified that EOUs will also be eligible to import or procure raw \nmaterials/inputs at other concessional/Nil rate of BCD, excise duty /CVD or SAD, as the the case \nmay be, provided they fulfill all conditions for being eligible to such concessional or Nil duty.", "For \nthese purposes, if an EOU is already registered with the jurisdictional Central Excise Authority, it \nwill not be required to take any fresh registration under the Customs (Import of Goods at \nConcessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016 or the Central Excise \n(Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable and Other Goods) \nRules, 2016, as the case may be. Further, there will be no need for an EOU to separately comply \nwith the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of \nExcisable Goods) Rules, 2016 for availing the CVD exemption, if the pro cedure under the Customs \n(Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rule, 2016 \nis 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\n21.1 The Board has been fixing norms for examination of export consignments and such norms depend \nupon the quantum of incentive, value of export goods, country of destination etc. The instructions \nunder the Risk Management System and examination order by the Appraising Groups follow the \nnorms framed in this regard. \n21.2 After presentation of goods for registration to Customs and determination of action as to whether \nor not to exami ne the goods, no amendments request in the normal course should be entertained. \nHowever, in case an exporter still wishes to change any of the critical parameters resulting in \nchange of value, Drawback, port etc. such consignment should be subjected to exa mination to \nrule out malafide in the request of the exporter. \n21.3 Notwithstanding the examination norms, any export consignment can be examined by the \nCustoms (even up to 100%), if there is any specific intelligence in respect of such consignment.", "21.3 Notwithstanding the examination norms, any export consignment can be examined by the \nCustoms (even up to 100%), if there is any specific intelligence in respect of such consignment. \nFurther, t o test the compliance by trade, once in three months a higher percentage of \nconsignments (say for example, all the first 50 consignments or a batch of consecutive 100 \nconsignments presented for examination in a particular day) would be taken up for examina tion. \nOut of the consignments selected for examination a minimum of two packages with a maximum \nof 5% of packages (subject to a maximum of 20 packages) would be taken up for \nchecking/examination. \n21.4 In case export goods are stuffed and sealed in the presenc e of Customs/Central Excise officers \nat the factory of manufacture/ICD/CFS/warehouse and any other place where the Commissioner \nhas, by a special order, permitted, it may be ensured that the containers should be bottle sealed \nor lead sealed. Also, such con signments shall be accompanied by an examination report in the \nprescribed form.", "Also, such con signments shall be accompanied by an examination report in the \nprescribed form. In case of export through bonded trucks, the truck should be similarly bottle \nsealed or lead sealed. In case of export by ordinary truck/other means, all the packages are \nrequi red to be lead sealed. \n[Refer Circulars No.6/2002 -Cus., dated 23 -1-2002, and No.1/2009 -Cus., dated 13 -1-2009] \n21.5 Routine examination of perishable export cargo is not to be conducted. Customs resort to \nexamination of such cargo only on the basis of credib le intelligence or information and with prior \npermission of the concerned Assistant Commissioner/ Deputy Commissioner. Further, the \nperishable cargo which is taken up for examination should be given Customs clearance on the \nday itself, unless there is cont ravention of Customs laws. \n[Refer Circular No.8/2007 -Cus., dated 22 -1-2007] \n Custom s Manual , 2023 \n47 \n 22.", "[Refer Circular No.8/2007 -Cus., dated 22 -1-2007] \n Custom s Manual , 2023 \n47 \n 22. Drawl and testing of samples: \n22.1 The representative sample from the consignment is drawn in accordance with the orders of the \nproper officer. \n22.2 If considered necessary, the Assistant / Deputy Commissioner, may order sample to be drawn for \npurposes other than testing such as for visual ins pection and verification of description, market \nvalue inquiry, etc. \n22.3 Request for re -testing of sample made within a specified time by the importer or agent may be \ngranted by the Additional Commissioner or Joint Commissioner of Customs as a trade facilitatio n \nmeasure. For uniformity in procedure at the various field formations, Board has issued detailed \nguidelines for retesting of samples. \n[Refer Circular No. 30/2017 -Customs dated 18.07.2017] \n22.4 CRCL Module - Forwarding of samples using electronic Test Memo t o CRCL and other Revenue \nLaboratories : As detailed in circular No.", "[Refer Circular No. 30/2017 -Customs dated 18.07.2017] \n22.4 CRCL Module - Forwarding of samples using electronic Test Memo t o CRCL and other Revenue \nLaboratories : As detailed in circular No. 46/2020 -Customs dated 15.10.2021, CRCL and other \nRevenue Laboratories have been upgraded with several new, state of the art equipment, thereby \nenabling the testing of a wider variety of co mmodities in lesser time, with greater accuracy. For \ndetails, the CRCL brochure available at www.crcl.gov.in may be perused. In order to further ease \nthe testing process, DG Systems has enabled a \u2018CRCL module\u2019 in ICES with the objective of \nautomating all p aperwork related to sampling, forwarding of test memos to CRCL and other \nRevenue Laboratories, and electronic receipt of test reports, instantly by the Customs Officers. \nThe officials of CRCL and other Revenue Laboratories have been provided access for bot h import \nand export functionalities in the CRCL module. The CRCL module is also seamlessly integrated \nwith current modules of ICES.", "The officials of CRCL and other Revenue Laboratories have been provided access for bot h import \nand export functionalities in the CRCL module. The CRCL module is also seamlessly integrated \nwith current modules of ICES. \n[Refer Circular No.46/2020 -Customs dated 15.10.2020 and \nInstruction No.14/2021 -Customs dated 21.06.2021] \n22.5 For list of ide ntified laboratories where field formations may directly forward samples of certain \ngoods where CRCL labs are not equipped, refer Circulars No.43/2017 - Customs dated \n16.11.2017, No.11/2018 -Customs dated 17.05.2018, No.28/2018 -Customs dated 30.08.2018 and \nNo.15/2019 -Customs dated 07.06.2019.", "Chapter 22 - Duty Drawback - Para 5 - _6. Monitoring of realization of exp ort proceeds_.txt\n5.1 The Customs Act, 1962 and the Drawback Rules, 2017 lay down certain limitations and conditions \nfor grant of duty drawback. No duty drawback shall be allowed where: \n(i) The duty drawback amount due in respect of any goods is less than Rs.50/ - (Section \n76,ibid .), \n(ii) In respect of any goods the market price is less than the amount of drawback due thereon \n(Section 76 ibid.), \n(iii) Where value of export goods is less than the value of imported material used in their \nmanufacture. In this regard, if necessary, certain mini mum value addition over the value of \nimported materials can also be prescribed by the Government (Section 75 ibid.) and \n(iv) The drawback amount or rate determined under Rule 3 of Drawback Rules 2017 does not \nexceed 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\n5.2 In case the Central Government forms an opinion that there is likelihood of export goods being \nsmuggled back into India, the Government may not allow drawback or allow it subject to specified \nconditions or limit ations. Notifications have been issued under Section 76 of the Customs Act, \n1962. \n[Notification No. 208 -Cus., dated 1 -10-1977]", "Chapter 22 - Duty Drawback - Para 5 - _6. Monitoring of realization of exp ort proceeds_.txt\n\n \n5.3 While prior repatriation of export proceeds is not a pre -requisite for grant of Duty Drawback, the \nlaw prescribes that if sale proceeds are not received within the period stipulated by the RBI, the \nDuty Drawback will be recovered as per procedure laid down in the Drawback Rules, 2017. An \nexception is made where non -realization of sale proceeds is compensated by the Export Credit \nGuarantee Corporation of India Ltd. under an insurance cover and the Reserve Bank of India \nwrites off the requirement of realizati on of sale proceeds on merits and the exporter produces a \ncertificate from the concerned Foreign Mission of India about the fact of non -recovery of sale \nproceeds from the buyer. \n[Refer Rule 18 of Drawback Rules, 2017]", "Chapter 26 - International Passenger Facilitation - Para 2 - _2. Clearance of arriving passengers_.txt\n1.1 Customs is mandated to ensure passengers entering or leaving India carry on person/handbag or \naccompanied baggage, goods in accordance with the permissible quantity/value and legal \nprovisions and do not attempt to smuggle prohibited or banned or sensitive goods. Also, all \npassengers including businessmen, trade delegations, professionals expect speedy Customs \nclearance. Thus, Customs officials at the airports have a challenging role of ensuring quick \nclearance and passenger facilitation, as well as enforcin g the Customs Act, 1962 and various \nallied laws that protect the interests of society/economy/revenue. \n1.2 Over the time Indian Customs have aligned its procedures in tune with the best international \npractices in terms of duty free baggage allowances and othe r facilities and procedures. Steps have \nalso been taken to educate general public and incoming and outgoing passengers of the extant \nCustoms rules and regulations.", "1.2 Over the time Indian Customs have aligned its procedures in tune with the best international \npractices in terms of duty free baggage allowances and othe r facilities and procedures. Steps have \nalso been taken to educate general public and incoming and outgoing passengers of the extant \nCustoms rules and regulations. In this direction Customs prominently display the relevant \nprovisions/baggage allowances and list of prohibited/restricted items (endangered species or \narticles made from flora and fauna such as ivory, musk, reptile skins, furs, shahtoosh, antiques, \nsatellite phones, etc.) at all international airport, with the \u201cdos and don\u2019ts\u201d for benefit of pas sengers. \nA booklet on \u201cCustoms Guide to Travelers\u201d is also brought out periodically and circulated at \nairports as well as to our Embassies/Consulates abroad. Passenger related Customs information \nis 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\n14.1 Cognizable Offences as per Code of Criminal Procedure, 1973 (2 of 1974) are those offences \nwhich are punishable w ith imprisonment for a term of more than three years. Further, as per Cr.PC, \nthe offences punishable with imprisonment for a term of less than 3 years or with fine are covered \nin the category of non -cognizable offences. However, Section 104 of Customs Act, 1962 stipulates \nthat notwithstanding anything contained in the Cr.PC any offence relating to - (a) Prohibited goods; \nor (b) Evasion or attempted evasion of duty exceeding fifty lakh rupees shall be cognizable and all \nother offences under the Act shall be Non-cognizable.", "However, sub -section (4) of section 104 of \nthe Customs Act, 1962 states that, notwithstanding anything contained in the Code of Criminal \nProcedure, 1973 (2 of 1974), any offence relating to \n(a) prohibited goods; or \n(b) evasion or attempted evas ion of duty exceeding fifty lakh rupees, shall be cognizable. \nFurther, sub -section (5) of section 104 of the Customs Act, 1962 states that, save as otherwise \nprovided in sub -section (4), all other offences under the Act shall be non cognizable. \nSection 104 (6) of the Customs Act, 1962 provides for the categories of offences punishable under \nSection 135 that are non -bailable and all other offenc es under this Act shall be bailable as per \nSection 104 of the Customs Act.", "Section 104 (6) of the Customs Act, 1962 provides for the categories of offences punishable under \nSection 135 that are non -bailable and all other offenc es under this Act shall be bailable as per \nSection 104 of the Customs Act. The following categories of offences shall be non -bailable: Custom s Manual , 2023 \n317 \n (i) evasion or attempted evasion of duty exceeding Rs.50 Lakhs; or \n(ii) prohibited goods notified under Section 11 of the Custom s Act, 1962 which are also notified \nunder Section 135(1)(i)(C) of the Customs Act, 1962; or \n(iii) import or export of any goods which are not declared as per the provisions of the Customs \nAct, 1962 and the market price of which exceeds Rs.1 Crore; or \n(iv) fraudulen tly availing of or attempt to avail of drawback or any exemption from duty, if the \namount 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\nA person who is engaged in a profession abroad, or is transferring his residence to India shall, on \nreturn, be allowed clearance free of duty in addit ion to what he is allowed under Rule 3 or as the \ncase may be, under Rule 4, articles in his bonafide baggage to the extent mentioned in column (2) \nsubject to the conditions, if any, as mentioned in column (3) and the relaxation to the extent \nmentioned in c olumn 4 of the given Appendi x in Baggage Rules,2016 given as per Notification No. \n30/2016 -Customs (N.T.) dated 1.3.2016 as amended by Notification No. 43/2016 -Customs \n(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\nCustom s Manual , 2023 \n263 \n 6. Import of baggage of deceased person: \n6.1 In terms of Notification No.21/2002 -Cus, dated 1 -3-2002 used, bonafide personal and household \narticles of a deceased person are allowed free of duty subject to the condition that a certificate \nfrom the concerned Indian Embassy / High Commission is produced regarding the ownership of \nthe goods by the deceased person.", "Chapter 17 - Import and Export through Post - Para 7 - _7. Import of Indian and Foreign Currencies by Post_.txt\n6.1 Bonafide commercial samples and prototypes imported by post are exempted from Customs duty, \nsubject to the value limit prescribed by the Government provided that the samples are su pplied \nfree of cost.", "Chapter 17 - Import and Export through Post - Para 7 - _7. Import of Indian and Foreign Currencies by Post_.txt\n\n \n6.2 Importers having IEC code number can import commercial samples through post without payment \nof duty upto a value of Rs.100,000/ - or 15 units in number within a period of 12 months. The goods \nso imported shall be clearly marked as \u201cS amples\u201d. The importer is \nrequired to furnish a declaration to the effect that the samples are solely for the purpose of being \nshown to the exporters for securing or executing export orders. The importer is also required to \nundertake that if declaration is found to be false, he will pay appropriate duty on the goods imported \nas commercial samples. [Notification No.154/94 Cus\u201d, dated 13-7-1994]", "Chapter 13 - Procedure for Less Charge Demand - Para 4 - _4. _ ff _ f 17 28 f _ 1962_.txt\n3.1 The person chargeable with duty or interest, may pay before service of notice, either on the basis \nof his own ascertainment of such duty or the duty ascertained by the proper of ficer, the amount of \nduty along with the interest payable thereon under Section 28AA or the amount of interest which \nhas not been so paid or part -paid.", "Chapter 13 - Procedure for Less Charge Demand - Para 4 - _4. _ ff _ f 17 28 f _ 1962_.txt\n3.2 Before issuing notice under section28(1), the proper officer shall hold pre -notice consultation with \nthe 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\n3.3 The person who has paid the duty along with the interest or amount of interest under section \n28(1)(b) shall inform the proper officer of such payment in writing, who on receipt of such \ninformation, shall not serve any notice in respect of the duty or interest so paid or any penalty \nleviable 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\n3.4 In terms of the provisions of Section 114A, where duty or interest, as the case may be, as \ndetermined under section 28(8) and the interest payable thereon under section 28AA is paid within \n30 days from the date of communication of the order of the proper o fficer determining such duty, \nthe amount of penalty liable to be paid by such person shall be twenty percent of the duty or \ninterest, as the case may be, so determined.", "Chapter 13 - Procedure for Less Charge Demand - Para 4 - _4. _ ff _ f 17 28 f _ 1962_.txt\n\n \n3.5 Sub-section (5) of Section 28 of the Customs Act, 1962 provides that the importer or the exporter \nor the agent or employee of the importer or exporter, to whom a notice is served under the Sub -\nsection (4) of Section 28 of the said Act pays the duty in full or in part as may be accepted by him, \nand the interest payable thereon under Section 28AA of the said Act and penalty equal to 25% of \nthe duty specified in the notice or the duty so accepted by such person within 30 days of the receipt \nof the notice. In such case \u2013", "Chapter 13 - Procedure for Less Charge Demand - Para 4 - _4. _ ff _ f 17 28 f _ 1962_.txt\n(i) if such person has paid the duty in full together with interest and penal ty, the proceedings \nin respect of such person and other persons to whom notice is served shall, without \nprejudice to the provisions of Sections 135, 135A and 140 of the said Act, be deemed to \nbe conclusive as to the matters stated therein.", "Chapter 13 - Procedure for Less Charge Demand - Para 4 - _4. _ ff _ f 17 28 f _ 1962_.txt\n(ii) However, if t he duty with interest and penalty that has been paid falls short of the amount \nactually payable, then, the proper officer shall proceed to issue the notice as provided for \nin clause (a) of sub -section (1) in respect of such amount which falls short within two years \nfrom 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\n10.1 To effectively tackle the menace of smuggling and oth er serious economic offences including \ncommercial frauds, apart from penal action in Departmental adjudication, the Customs Act, 1962 \nprovides for criminal prosecution in a Court of law. Prosecution action can also be taken for \nproviding false documents/de claration to the Customs and for obstructing Customs officers in their \nwork. \n Custom s Manual , 2023 \n312 \n 10.2 As provided under section 104(1), If an officer of customs empowered in this behalf by general or \nspecial order of the Principal Commissioner of Customs or Commissioner of Customs has reason \nto believe that any person in India or within the Indian customs waters has committed an offence \npunishable under section 132 or section 133 or section 135 or section 135A or section 136, he may \narrest such person and shall, as soon as may be, inform him of the grounds for such arrest.", "Also, \nevery arrested person arrest ed under sub -section (1) shall, has to be taken without unnecessary \ndelay to the nearest Magistrate. Further, the arrested person is to be dealt with by the Magistrate, \nas per the provisions of the Code of Criminal Procedure, 1898. The power to remand an a rrested \nperson 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\n10.3 Though under Section 104 of the Customs Act, 1962 Principal Commissioner of Customs or \nCommissioner of Customs are empowered to delegate to an officer of C ustoms by general or \nspecial order, powers of arrest of persons guilty of offence punishable under Section 135 of the \nsaid Act, extreme circumspection and care is to be exercised at senior level in exercising these \npowers 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\n\n \n10.4 Persons involved in Customs related offence cases who may be liable to prosecution should not \nbe arrested in routine unless exigencies of certain situations demand their immediate arrest. At \ntimes, prior to prosecution, arrests (s) may be necessary to ensure proper investigations and penal \naction against the persons (s), as otherwise the person involved in the offence may hamper \ninvestigations or disappear from the scene/area such as in cases involving outright smuggling by \nSea/Air/Land route.", "Chapter 30 - Offences and Penal Provisions - Para 11 - _11. Punishment for Customs offences_.txt\n\n \n10.5 In all commercial fraud cases in relation to regular imports or exports, before arresting any \nperson(s) the Principal Commissioner of Customs or Commissioner of Customs concerned shou ld \nbe approached by the Investigating Officer and the Principal Commissioner of Customs or \nCommissioner of Customs should be personally satisfied that there are sufficient grounds \nwarranting arrest of the person(s). These grounds/reasons should also be rec orded by the \nconcerned Principal Commissioner of Customs or Commissioner of Customs in writing on file \nbefore the arrest is ordered and affected by the proper officer.", "Chapter 30 - Offences and Penal Provisions - Para 11 - _11. Punishment for Customs offences_.txt\n\n \n10.6 As far as possible, in other than commercial fraud cases warranting prosecution under Section 135 \nof the said Act, where arrest is considered necessary prior clearance and approval for arrest may \nbe taken from Principal Commissioner of Customs or Commissioner of Customs. However, there \ncould be situations, for example in outright smuggling cases in remote areas (and sometimes even \nin town seizure or international passenger clearance offence cases) where it may not be \nadministratively possible to get prior permission of concerned Principal Commissioner of Customs \nor Commissioner of Customs b efore effecting arrest. In such cases, the decision to arrest a person \nin accordance with the guidelines - taking due note of the offence against the person which has \ncome to light in investigations carried out, should be taken at the minimum level of the concerned \nAssistant Commissioner/Assistant Director recording the reasons in writing.", "In such cases, the decision to arrest a person \nin accordance with the guidelines - taking due note of the offence against the person which has \ncome to light in investigations carried out, should be taken at the minimum level of the concerned \nAssistant Commissioner/Assistant Director recording the reasons in writing. Further, in such cases, \nthe concerned Assistant Commissioner/ Assistant Director or other higher officer (lower than \nPrincipal Commissioner of Customs or Commissioner of Customs) who has ordered arrest, should \nimmediately after arrest furnish a report incorporating reasons for arrest, to the jurisdictional \nPrincipal Commissioner of Customs or Commissioner of Customs and his satisfaction for the arrest \nmade should also be k ept on record in writing.", "Chapter 30 - Offences and Penal Provisions - Para 11 - _11. Punishment for Customs offences_.txt\n\n \n10.7 The guidelines for arrest are summed up as follows: \ni. Offences under the Customs Act, 1962 are either (i) bailable; or (ii) non -bailable. Since arrest \ntakes away the liberty of an individual, the power must be exercised with utm ost care and caution \nin cases where a Commissioner of Customs or Additional Director General has reason to believe \non basis of information or suspicion that such person has committed an offence under the Act \npunishable under the Sections 132 or 133 or 135 or 135A or 135AA or 136 of the Customs Act, \n1962. \nii. Arrest of persons in terms of Section 104(1) of Customs Act, 1962 should be resorted to only \nwhere the facts and situations of a particular case demand such action. Persons involved should Custom s Manual , 2023 \n313 \n not be arrested unless the exigencies of certain situations demand their immediate arrest.", "Persons involved should Custom s Manual , 2023 \n313 \n not be arrested unless the exigencies of certain situations demand their immediate arrest. These \nsituations may include circumstances like ensuring proper investigation, to prevent such person \nfrom absconding, cases involving organised smuggling of goods or evasion of Cus toms duty by \nway of concealment, masterminds or key operators effecting proxy/ benami imports/exports in \nthe name of dummy or non -existent persons/IECs, etc. The decision to arrest should be taken \nin cases which fulfil the requirement of the provisions of Section 104(1) of Customs Act, 1962 \nand after considering the nature of offence, the role of the person involved and evidence \navailable.", "Chapter 30 - Offences and Penal Provisions - Para 11 - _11. Punishment for Customs offences_.txt\niii. While the Act does not specify any value limits for exercising the powers of arrest, it is clarified \nthat arrest in respect of an offence, should be effected only in exceptional situations which may \ninclude :", "Chapter 30 - Offences and Penal Provisions - Para 11 - _11. Punishment for Customs offences_.txt\n\n \na. Cases involving unauthorised importation in baggage/ cases under Transfer of \nResidence Rules, where the market value of the goods involved is Rs. 50,00,0 00/- \n(Rupees Fifty Lakh) or more; \nb. Cases of outright smuggling of high value goods such as precious metal, restricted items \nor prohibited items or goods notified under section 123 of the Customs Act, 1962 or \noffence involving foreign currency where the val ue of offending goods is Rs. 50,00,000/ - \n(Rupees Fifty Lakh) or more; \nc. Cases related to importation of trade goods (i.e. appraising cases) involving wilful mis -\ndeclaration in description of goods/concealment of goods/goods covered under section \n123 of Cust oms Act, 1962 with a view to import restricted or prohibited items and where \nthe market value of the offending goods is Rs.", "appraising cases) involving wilful mis -\ndeclaration in description of goods/concealment of goods/goods covered under section \n123 of Cust oms Act, 1962 with a view to import restricted or prohibited items and where \nthe market value of the offending goods is Rs. 2,00,00,000/ - (Rupees Two Crore) or \nmore; \nd. Cases involving fraudulent evasion or attempt at evasion of duty involving Rs \n2,00,00,000 /- (Rupees Two Crore) or more; \ne. cases involving fraudulent availment of drawback or attempt to avail of drawback or any \nexemption from duty provided under the Customs Act, 1962, in connection with export of \ngoods, if the amount of drawback or exemption fro m duty is Rs. 2,00,00,000/ - (Rupees \nTwo Crore) or more. In cases related to exportation of trade goods (i.e.", "2,00,00,000/ - (Rupees \nTwo Crore) or more. In cases related to exportation of trade goods (i.e. appraising cases) \ninvolving (i) wilful mis -declaration in value / description ; (ii) concealment of restricted \ngoods or goods notified under sectio n 11 of the Customs Act, 1962, where market value \nof the offending goods is Rs. 2,00,00,000/ - (Rupees Two Crore) or more. \nf. Cases involving obtaining an instrument from any authority by fraud, collusion, wilful \nmisstatement or suppression of facts and utili sation of such instrument where the duty \nrelatable to such utilisation of the instrument is Rs 2,00,00,000/ - (Rupees Two Crore) or \nmore. \ng. The above criteria of value mentioned in (a) (f) would not apply in cases involving \noffences relating to items i.e. FI CN, arms, ammunitions and explosives, antiques, art \ntreasures, wild life items and endangered species of flora and fauna.", "g. The above criteria of value mentioned in (a) (f) would not apply in cases involving \noffences relating to items i.e. FI CN, arms, ammunitions and explosives, antiques, art \ntreasures, wild life items and endangered species of flora and fauna. In such cases, \narrest, if required, on the basis of facts and circumstances of the case, may be \nconsidered irrespective of value of of fending goods involved.\u201d \n[Refer Circular No. 13/2022 -Customs dated 16/08/2022] \n \niv. There is no prescribed format for arrest memo but an arrest memo must be in compliance with \nthe directions in \u201c .K B u . f W.B.\u201d [1997(1) SCC 416 (see para 35)].", "Chapter 30 - Offences and Penal Provisions - Para 11 - _11. Punishment for Customs offences_.txt\n\n \nv. Certain modalities that should be complied with at the time of arrest and pursuant to an arrest \ninclude (a) female offender should be arrested by or in the presence of woman Customs officers, \n(b) medical examination of a n arrestee should be conducted by a medical officer in the service \nof Central or State Government and in case such medical officer is not available, by a registered \nmedical practitioner soon after the arrest is made. If an arrested person is a female then such \nan examination shall be made only by, or under supervision of a female medical officer, and in \ncase such female medical officer is not available, by a female registered medical practitioner, \n(c) it shall be the duty of the person having the custody of an arrestee to take reasonable care \nof the health and safety of the arrestee. Custom s Manual , 2023 \n314 \n \nvi. A person arrested for a non-bailable offence should be produced before Magistrate without \nunnecessary 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\n\n \nvii. Under Section 104(3) of the Customs Act, 1962 an officer of Customs (arresting officer) has the \nsame powers as an officer in charge of a Police Station under the Cr.PC. Thus, a Customs \nofficer (arresting officer) is bound to release a person on bail for of fences categorized as bailable \nunder the Customs Act, 1962 and release on bail must be offered to a person arrested in respect \nof bailable offence and bail bond accepted. If the conditions of the bail are fulfilled, the arrestee \nshall be released on bail f orthwith.", "If the conditions of the bail are fulfilled, the arrestee \nshall be released on bail f orthwith. The arresting officer may, and shall if such a person is \nindigent and unable to furnish surety, instead of taking bail from such person, discharge him or \nher executing a bond without sureties for his appearance as provided under Section 436 of \nCr.PC.in cases where the conditions for granting bail are not fulfilled, the arrestee shall be \nproduced before the appropriate Magistrate without unnecessary delay and within 24 hours of \narrest. \n[Refer Instruction F.No.394/71/97 -Cus(AS), dated 22 -6-1999 and \nCircular 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\nConsolidation of Cargo", "Chapter 1 - Overview of Customs Functions - Para 2 - _1. Single Window _.txt\n2.1 Entry No. 83 of List 1 to Schedule VII of the Constitution empowers the Union Government to \nlegislate and collect duties on imports and exports. Accordingly, the Customs Act, 1962, effective \nfrom 1 -2-1963 provides vide its Section 12 for the levy of duties on goods imp orted into or exported \nfrom India. The items and the rates of duties leviable thereon are specified in two Schedules to \nthe Customs Tariff Act, 1975. The First Schedule specifies the various import items in systematic \nand well considered categories, in acc ordance with an international scheme of classification of \ninternationally traded goods known as \u201cHarmonized System of Commodity Classification \u201d and \nspecifies the rates of import duties thereon, as prescribed by the legislature. The duties on \nimported items are usually levied either on specific or ad - valorem basis, but in few cases specific \ncum-ad-valorem duties are also levied.", "The duties on \nimported items are usually levied either on specific or ad - valorem basis, but in few cases specific \ncum-ad-valorem duties are also levied. The Second Schedule incorporates items that are subject \nto exports duties and the rates of duties thereof. \n2.2 The predominant mode of levy of duties is on ad -valorem basis i.e., with reference to value. For \nthis purpose, the value of the imported goods is required to be determined as per Section 14 of \nthe Customs Act, 1962 read with the Customs Valuation (Determination of Value of Imp orted \nGoods) Rules, 2007. These provisions are essentially the adoption of GATT based valuation \nsystem (now termed WTO Valuation Agreement) which is being followed globally. Likewise, the Custom s Manual , 2023 \n10 \n value of export goods is required to be determined as per provisions of Section 14 of the Customs \nAct, 1962 read with the Customs Valuation (Determination of Value of Export Goods) Rules, 2007.", "Likewise, the Custom s Manual , 2023 \n10 \n value of export goods is required to be determined as per provisions of Section 14 of the Customs \nAct, 1962 read with the Customs Valuation (Determination of Value of Export Goods) Rules, 2007. \n3 Ease of Doing Business \n3.1 Board has initiated numerous measures to facilitate the Customs clearance process and reduce \ntransaction costs. The objective is to make the Customs clearance process in India a world class \nexperience by reducing dwell time of cargo, which in turn improves the competitiveness of \nbusinesses. Some of these measures are presently work in progr ess and their present importance \nis in the fact that these highlight the approach of the Board towards ensuring the ease of doing \nbusiness.", "Chapter 1 - Overview of Customs Functions - Para 2 - _1. Single Window _.txt\n3.2 Paperless Initiatives", "Chapter 13 - Procedure for Less Charge Demand - Para 1 - _1. Introduction_.txt\nProcedure for Less Charge Demand", "Chapter 32 - Grievance Redressal - Para 2 - _2. Grievance redressal related to cargo clearance_.txt\n1.1 The Citizen's Charter of the Department envisions that the Customs & Central Excise officers shall \ncarry out their assigned tasks with integrity and judiciousness; courtesy and understanding; \nobjectivity and transparency; promptness and efficiency. The off icers are committed to providing \nevery possible assistance to the public and trade in implementation of the Customs policies and \nprocedures. The Department has also taken numerous other measures to ensure that \ncomplaint(s)/grievance(s) are minimized and wh ere received, these are attended to promptly. \nThese measures include a grievance redressal mechanism for both cargo clearance and \npassenger 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\n7.1 Under the EOU scheme, the units are allowed to import without payment of duty, all types of goods \nincluding capital goods, raw materials, components, packing material, consumables, spares and \nvarious other specified categories of equipment like material ha ndling equipment , UPSs, quality \nassurance equipment , captive power plants, central air conditioning equipment , security systems, \npollution control equipment , modular furniture and parts thereof etc. and also procure indigenous \nexcisable goods without payme nt central excise duty required for the production/ job -work and \nother operations in terms of letter of permission (LOP). All goods other than prohibited goods are \nallowed to be imported by an EOU/STP/EHTP. The specified activities for setting up an \nEOU/ST P/EHTP are as follows: \n(i) Manufacture of articles for export or for being used in connection with the production or \npackaging or job work for export of goods or services by export oriented undertaking; \n(ii) Manufacture or development of software,", "(ii) Manufacture or development of software, data entry an d conversion, data processing, data \nanalysis and control data management or call center services for export by Software \nTechnology Park (STP) unit, or a unit in Software Technology Park Complex under the \nexport oriented scheme; \n(iii) Manufacture and developmen t of electronics hardware or electronics hardware and software \nin an integrated manner for export by an Electronic Hardware Technology Park (EHTP) unit \nor a unit in Electronic Hardware Technology Park Complex under the export oriented \nscheme; production, m anufacture or packaging of articles by export oriented undertaking in \nhorticulture, agriculture and animal husbandry sector; \n(iv) Use in aqua -culture farm in connection with operational requirements of such aquaculture \nfarm and export of aquaculture products so produced by export oriented undertaking in \naquaculture sector; \n(v) Quarrying of granite by export oriented undertaking engaged in processing and manufacture \nor production of articles of granite for export; \n(vi) Manufacture of gems and jewellery and export t hereof by EOUs in the Special Export \nOriented Complex, Jhandewalan and EOUs in gems and jewellery sector.", "(vi) Manufacture of gems and jewellery and export t hereof by EOUs in the Special Export \nOriented Complex, Jhandewalan and EOUs in gems and jewellery sector. Custom s Manual , 2023 \n245 \n 7.2 Duty free import and procurement of export promotion material like brochures, literatures, \npamphlets, hoardings, catalogues and posters of products t o the extent of 1.5% of the value of \nexports of the previous year is also allowed. The export value of supplies of such promotional \nmaterial shall not be counted towards fulfilment of NFE and for availing DTA entitlement as \nspecified in para 6.8 of FTP. Ho wever, import of such promotional material shall be considered for \ncomputation of sum total of all imported goods for arriving at NFE. \n[Refer Circular No. 17/2006 -Cus dated 1 -6-2006]", "Chapter 9 - Warehousing - Para 4 - _4. Appointment of Private Warehouses_.txt\n3.1 Section 57 of the Customs Act, 1962 provides that the Principal Commissioner of Customs or \nCommissioner of Customs may subject to such conditions as may be prescribed license a public \nwarehouse where dutiable goods may be deposited.", "Chapter 9 - Warehousing - Para 4 - _4. Appointment of Private Warehouses_.txt\n\n \n3.2 All the applicatio ns for licensing of Public Warehouses shall be carefully scrutinized and due \nconsideration shall be given to the following criterion for their appointment: \n \n(a) is a citizen of India or is an entity incorporated or registered under any law for the time b eing \nin force; \n(b) submits an undertaking to comply with such terms and conditions as may be specified by \nthe Principal Commissioner of Customs or Commissioner of Customs, as the case may be; \n(c) furnishes a solvency certificate from a scheduled bank for a sum of two crore rupees: \nProvided that the condition of furnishing a solvency certificate shall not be applicable to an \nundertaking of the Central Government or State Government or Union territor y or to ports \nnotified under the Major Port Trusts Act, 1963 (38 of 1963); \n[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\n3.1 Apart f rom collection of duty, Customs has also been entrusted with the responsibility to ensure \ncompliance with prohibitions or restrictions imposed on the import and export of goods under the \nForeign Trade Policy (FTP) and other Allied Acts. The Customs has a pivotal role to play because, \nit is the agency stationed at the border to enforce the rules, regulations and orders issued by \nvarious administrati ve Ministries. For instance, import and export of specified goods may be \nrestricted/prohibited under other laws such as Environment Protection Act, Wildlife Act, Arms Act, \netc. and these will apply to the penal provisions of the Customs Act, 1962 rendering such goods \nliable to confiscation under Sections 111(d) - for import - and 113(d) - for export - of the said Act. \nThus, for the purpose of the penal provis ions of the Customs Act, 1962 it is relevant to appreciate \nthe provisions of these allied legislations. \n4.", "Thus, for the purpose of the penal provis ions of the Customs Act, 1962 it is relevant to appreciate \nthe provisions of these allied legislations. \n4. Prevention of Food Adulteration Act, 1954 and Food Safety and Standards Authority Act, \n2006: \n4.1 As per the Prevention of Food Adulteration Act, 1954 (PFA), any product not fulfilling the statutory \nprovisions is not allowed to be imported into the country. Li kewise, there are several rules, \nregulations, orders, notifications, etc. issued by the Government, laying down procedures as to \nhow the imports of above products are to be dealt with. Further, the Food Safety and Standards \nAuthority Act, 2006 (FSSA) seeks to replace many of the existing legislations including the PFA \nAct relating to import of edible items. The FSSAI has been established to lay down standards and \nregulate/monitor the manufacturing, import, processing, distribution and sale of food.", "The FSSAI has been established to lay down standards and \nregulate/monitor the manufacturing, import, processing, distribution and sale of food. The FSSA I \nhas taken over PHO functions at select ports with the stipulation that the existing rule and \nprocedures will continue to be followed without any change till FSSAI regulations are notified. \nThus, FSSAI has replaced PHO with its authorized officers at sele ct ports in terms of Section 47 \n(5) of the FSSA Act, 2006. \n4.2 Operationalisation of SWIFT \n1. Board Circular Nos. 03/2016 -Customs dated 03.02.2016 and 10/2016 -Customs dated \n15.03.2016 were issued for operationalization of the Interface for Facilitation of Tra de \n(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\n2. Instruction No. 10/2018 -Customs dated 29.05.2018was issued for clearance of food \nconsignments 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\n\n \n3. In SWIFT, the syst em automatically refers food -related consignments to the Food Safety & \nStandards Authority of India (FSSAI) through a message exchange system established \nbetween ICEGATE and the Food Import Clearance System (FICS) operated by FSSAI. This \nautomatic referenc e of imported food consignments is done in locations where FSSAI has \nits offices. For the remaining Customs EDI locations, the system generates instructions \ndirecting that Customs \u2018Authorized Officers\u2019 may clear the consignment (wherever, such \n\u2018Authorized Officer\u2019 are present) and in other locations where \u2018Authorized Officers\u2019 are not \npresent, 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\n\n \n4. As of now, FSSAI has offices in 6 cities covering 21 ICES locations. For Customs locations \nwhere FSSAI does not have officers, FSSAI had issued order No. 1 - 1371/FSSAI/ \nImports/2015 dated 29th March 2016 delegating authority to Customs officers to perform \nthe functions of an \u2018Authorized Officer\u2019 under food safety laws. FSSAI has now issued order \nNo. 1 -1371/FSSAI/Imports/2015 (Part -7) dated 2nd May 2018 notifying Customs officer as \n\u2018Authorized officers\u2019 under food safety laws. This order is in supersession of all previous \nnotifications/ orders with regard to authorizing Customs officials to handle food import \nclearance. This order is also available at http://www.fssai.gov.in/home/imports/ \norderguidelines.html. \n Custom s Manual , 2023 \n79 \n 5.", "This order is also available at http://www.fssai.gov.in/home/imports/ \norderguidelines.html. \n Custom s Manual , 2023 \n79 \n 5. In respect of the above notified locations, Commissioners of Customs are requested to \nsuitably guide the officers responsible for clearance of food consignments. There should not \nbe any Customs location which is not covered either by FSSAI officials or by the \u2018Authorized \nOfficers\u2019 of Customs. Therefore, Commissioners of Customs are also required to identify \nCustoms locations, in their jurisdiction which are not notified under the said order and bring \nthe 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\n\n \n6. FSSAI has also issued a list of accredited laboratories for the testing of all food -related \nconsignments vide order F. No. 12012/02/2017 -QA dated 1st August, 2017. This list can be \naccessed at http://www.fssai.gov.in/home/food -testing/Orders ---Notice.html. Prior to \nclearance, the Customs officers posted in the shed should record in the system the \nacceptance or rejection of the consignments as part of the examination report as this would \nhelp in carrying out risk analysis. \n[Refer Circular Nos. 03/2016 -customs dated 03.02.2016,No. 10/2016 -customs dated \n15.03.2016 and Instruction No.10/2018 dated 29.05.2018] \n4.3 PFA/FSSA lay down detailed guidelines for examination and testing of food items prior to Customs \nclearance.", "10/2016 -customs dated \n15.03.2016 and Instruction No.10/2018 dated 29.05.2018] \n4.3 PFA/FSSA lay down detailed guidelines for examination and testing of food items prior to Customs \nclearance. It is, thus, provided that the Custom s shall undertake the following general checks and \nif the product does not satisfy these requirements, clearance shall not be allowed: \n(i) All consignments of high -risk food items, as listed in DGFT Policy Circular No. 37(RE -\n2003)/2002 -2007 dated 14.06.2004 (as may be modified from time to time), shall be referred \nto Authorised Representative of FSSAI or PHOs, as the case may be, for testing and \nclearance shall be allowed only after receipt of the test report as per the instructions \ncontained in the Customs C ircular No. 58/ 2001 -Cus., dated 25 -10-2001.", "58/ 2001 -Cus., dated 25 -10-2001. \n(ii) All consignments of perishable items like fruits, vegetables, meat, fish, cheese, etc., will \ncontinue to be handled in terms of the guidelines contained in Para 2.3 of the Board's \nCircular No.58/2001 -Customs d ated 25 -10-2001. \n(iii) In respect of food items not covered under (a) and (b) above, the following procedure would \nbe adopted in addition to the general checks prescribed under Para 2.1 of the Circular No. \n58/2001 -Cus dated 25 -10-2001 (amended by Circular No. 03/2011 -Cus): \n(a) Samples would be drawn from the first five consecutive consignments of each food \nitem, imported by a particular importer and referred to Authorised Representative of \nFSSAI or PHOs, as the case may be, for testing to ascertain the quality an d health \nsafety standards of the consignments.", "(b) In the event of the samples conforming to the prescribed standards, the Customs would \nswitch to a system of checking 5% - 20% of the consignments of these food items on \na random basis, for checking conformity to the prescribed standards. The selection of \nfood items for random checking and testing would be done by the Customs taking into \nconsideration factors like the nature of the food products, its source of origin as well as \ntrack record of the imp orters as well as information received from FSSAI from time to \ntime. \n(c) In case, a sample drawn from a food item in a particular consignment fails to meet the \nprescribed standards, the Customs would place the import of the said consignment on \nalert, discontin ue random checking for import of such food items and revert to the \nprocedure of compulsory checking. The system of random sampling for import of such \nfood items would be restored only if the test results of the samples drawn from the 5 \nconsecutive consignm ents re -establish that the food items are in conformity with the \nprescribed standards.", "The system of random sampling for import of such \nfood items would be restored only if the test results of the samples drawn from the 5 \nconsecutive consignm ents re -establish that the food items are in conformity with the \nprescribed standards. \n4.4 The \u2018general checks\u2019 include checking the condition of the hold in which the products were \ntransported to see whether they meet the requirements of storage, as per the nature of the product, \nand does not in any way cause deterioration or contamination of the products. Also, physical/ Custom s Manual , 2023 \n80 \n visual appearance in terms of possible damage - whether it is swollen or bulged in appearance; \nand also, for rodent/insect contamination o r presence of filth, dirt etc. should be checked. Finally, \nit should be checked that the product meets the labelling requirements under the Prevention of \nFood Adulteration Rules and the Packaged Commodities Rules. This includes ensuring that the \nlabel is w ritten not only in any foreign language, but also in English. The details of ingredients in \ndescending order, date of manufacture, batch no., best before date etc.", "This includes ensuring that the \nlabel is w ritten not only in any foreign language, but also in English. The details of ingredients in \ndescending order, date of manufacture, batch no., best before date etc. are mandatory \nrequirements. All products will also have to indicate details of best before o n all food packages. \n4.5 Authorised Officers of FSSAI will ascertain that for the imported pre -packaged good items, the \nlanguage and other major requirements of the label like mention of best before date, nutrition \ninformation etc. should comply the labeling provisions under PFA Rules, failing which sample may \nnot be drawn from such consignment for testing. \n4.6 Introduction of SWIFT has automatically integrated the RMS CCR instructions in the systems and \nthe system automatically refers food -related consignments to the Food Safety & Standards \nAuthority of India (FSSAI) through a message exchange system established between ICEGATE \nand the Food Import Clearance System (FICS) operated by FSSAI. \n[Refer Circular Nos. 03/2016 -customs dated 03.02.2016 , No.", "[Refer Circular Nos. 03/2016 -customs dated 03.02.2016 , No. 10/2016 -customs dated \n15.03.2016 and Instruction No.10/2018 dated 29.05.2018] \n4.7 As per Para 13 of Chapter IA (General Notes Regarding Import Policy) of the ITC (HS) \nClassification of Export and Import items, import of all such edible/ food products, domestic sale \nand manufacture which are governed by PFA Act, 1954 shall also be subjec t to the condition that \nat the time of importation, the products are having a valid shelf life of not less than 60% of the \noriginal shelf life. Shelf life of the product is to be calculated based on the declaration given on the \nlabel of the product, regard ing its date of manufacture and the due date for expiry. Therefore, \nCustoms shall ensure that this condition is complied with before allowing clearance of such \nconsignments.", "Shelf life of the product is to be calculated based on the declaration given on the \nlabel of the product, regard ing its date of manufacture and the due date for expiry. Therefore, \nCustoms shall ensure that this condition is complied with before allowing clearance of such \nconsignments. \n4.8 At certain ports / airports / ICDs / CFSs where Port Health Officers (PHO) under PFA, 1954 or \nAuthorised officers under FSS Act, 2006 are not available, the samples will be drawn by Customs \nand these may be got tested from the nearest Central Food Laboratory or a laboratory authorized \nfor such testing by DGHS or FSSAI. As a measure of trade facilitation, while the CRCL labs are \nbeing upgraded, the Board identified laboratories where field formations may directly forward \nsamples of certain goods to outside laboratories. However, field formations shall first ensure with \ntheir respective laboratories that the testing facilities for any particular items listed in the relevant \nCirculars are not available with them before forwarding such samples to outside Laboratory(s).", "However, field formations shall first ensure with \ntheir respective laboratories that the testing facilities for any particular items listed in the relevant \nCirculars are not available with them before forwarding such samples to outside Laboratory(s). \n[Refer Circulars No.58/2001 -Cus., dated 25-10-2001, No.43/2005 -Cus., dated 24 -11-2005, \nNo.3/2011 -Cus., dated 6 -1-2011, Circular no. 43/2017 - Customs dated 16.11.2017, \n11/2018 - 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\n7.1 Under the provisions of Foreign Exchange Management Act, 1999 , no person may bring or send \ninto India any foreign exchange or Indian currency except with special or general permission of \nthe RBI. Import of Indian currency notes and coins by post is not permitted. \n Custom s Manual , 2023 \n181 \n 7.2 To reduce pendency and to avoid delay in clearance of mail articles, Customs may allow import \nof both Indian and foreign currencies received by residents by post, provided the value does not \nexceed 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\n(a) Approval is granted by Assistant/ Deputy Commissioner of Customs; \n \n(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\n(c) Record of the name and addresses of the remitter and addressee in India should be \nmaintained; and (d) Where a spurt is noticed in the number of covers received over a time, \nthe 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\n7.3 Parcels/packets containing foreign/Indian currency, etc., in excess of Rs.5,000/ - shall be \nDetained and adjudicated on merits and released on the basis of \u201cNo Objecti on Certificate\u201d from \nthe 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\n7.4 There i s a general permission given to Authorised Dealers to import currency notes from their \noverseas branches/correspondents for meeting their normal banking requirements. In view of this, \nno 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\n[Refer C ircular No.60/02 -Cus, dated 13 -9-2002 read with Annexure V to RBl's AD (MA \nSeries) Circular No.11, dated 16 -5-2000]", "Chapter 10 - Transhipment of Cargo - Para 1 - _1. Introduction_.txt\nTranshipment of Cargo", "Chapter 29 - Customs Brokers - Para 4 - _5. Validity of licence_.txt\n4.1 The Commissioner of Customs shall, on payment of Rs.5,000/ - within two months of the \ndeclaration of the results of the oral examination, grant license to an applicant within one \nmonth of the payment of the said fee. Such licensed Customs Broker may work in all Customs \nstations subject to intimation in Form C to the Principal Commissioner or Commissioner of \nCustoms station where he intends to transact business. \n4.2 Before granting the licence under the Regulation 7 of CBLR 2018, the Principal Commissioner or \nCommissioner of Customs shall require the applicant to enter into a bon d prescribed in this regard \nfor due observance of these regulations and shall also require to furnish a bank guarantee, or a \npostal security or National Saving Certificate or a fixed deposit receipt issued by a nationalised Custom s Manual , 2023 \n301 \n bank, in the name of the Princip al Commissioner of Customs or Commissioner of Customs, as the \ncase 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\n12.1 The goods imported on payment of duty may also be re -exported through post and applicable rate \nof Drawback under Section 74 of the Customs Act, 1962 claimed. The Drawback of the duty paid \nat the time of import is permissible subject to the fulfilment of the conditions of Section 74 of the \nCustoms Act, 1962 and Re -export of Import ed Goods (Drawback of Customs Duties) Rules, 1995. \nThe Proper Officer of Customs at Foreign Post Office shall be satisfied about the identity of the \ngoods 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\n12.2 The proced ure to be followed for claim of Drawback on goods re -exported through post, which is \npaid 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\n(i) Rule 3 of Re -export of Imported Goods (Drawback of Customs Duties) Rules, 1995 requires \nthe outer packing of the parcel to carry the words \u201cDrawback Export\u201d and exporter shall give \na claim as per Annexure I to said Rules in quadruplicate to the Postal authorities. The date \nof receipt of aforesaid Annexure I by Customs from Postal authorities shall be the date of \nreceipt of the claim for the purposes of Section 74 of the Customs Act, 1962 and exporter \nshall be informed.", "Chapter 17 - Import and Export through Post - Para 12 - _14. Re-export of partial consignment not allowed_.txt\n(ii) If claim is incomplete, a deficiency memo shall be issued within 15 days and if claim is again \nfiled by exporter after complying with the deficiencies within 30 days, the receipt shall be \nacknowle dged and this date shall be treated as date of filing the claim for the purposes of \nSection 74 of the Customs Act, 1962 \n \n13. Export of postal goods under Reward Schemes under Foreign Trade Policy", "Chapter 17 - Import and Export through Post - Para 12 - _14. Re-export of partial consignment not allowed_.txt\n13.1 Notification Nos. 92/2209, 93/2009, 94/2009 and 95/2009 -Cus., all dated 11 -9-2009 allow \nexport of goods by post under claim of benefits under Chapter 3 (reward schemes) of the FTP \nfrom the Foreign Post Offices nominated under Not No. 31/2017 (Cus) (N.T.). The procedure \nfor availing this benefit is contained in Pu blic Notice No. 13/2013 dated 13 - 8-2013 issued by \nthe Commissioner of Customs (Exports), New Delhi. \n[Refer Circular No 29/2013 -Cus., dated 5 -8-2013]", "Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 10 - _13. Export of Leather _.txt\n12.1 International Standards for Phytosanitary Measures (ISPM) are prescribed as per IPPC \nconvention of FAO to reduce the risk of introduction / or spread of quarantine pest associated with \nwood packaging material (including dunnage) made of coniferous and non -coniferous raw wood, \nin use in international trade. Custom s Manual , 2023 \n88 \n 12.2 DGFT, vide Notification No 54/2009 -2014 dated 3 -8-2010 has made it mandatory that export of \ngoods including plant and plant products using wood packaging materials such as pallet, dunnage, \ncrating, packing blocks, drums, cases load boards, pellet collars shall be allowed subject to \ncompliance of ISPM -15. \n12.3 On export side, a large number of consignments are intercepted abroad for non - compliance of \nISPM -15 Standards relating to wood packaging materials used for export of materials, as informed \nby Department of Agriculture and Cooperation.", "12.3 On export side, a large number of consignments are intercepted abroad for non - compliance of \nISPM -15 Standards relating to wood packaging materials used for export of materials, as informed \nby Department of Agriculture and Cooperation. Thus, the Board has decided that export / imported \nconsignment with wood packaging material is to be inspected by Customs and if any export / \nimported consignment is found without ISPM15 mark or with doubtful marking, it should be \nreported to Plant Quarantine Officer / authorities for taking necessary action. It is also clarified that \nexporters should specifically indicate in the Shipping Bill, the description of packaging material so \nas to ensure whether any consignment with wooden packaging material warrants mandatory \ncompliance with ISPM -15 standards or not. \n12.4 Department of Agriculture and Cooperation has informed that all the agencies authorized to \nprovide ISPM Certification on wood packaging material have been duly accredited by Directorate \nof Plant Protection, Quarantine & Storage. These agencies issue ISPM -15 certification after \nproviding treatment with Methyl Bromide or Forced Hot Air as per prescribed norms. The list of \nthese accredited agencies is available at www.plantquarantineindia.org.", "These agencies issue ISPM -15 certification after \nproviding treatment with Methyl Bromide or Forced Hot Air as per prescribed norms. The list of \nthese accredited agencies is available at www.plantquarantineindia.org. \n[Refer Circular No.13/2011 -Cus., dated 28 -2-2011] \n12.5 Cases of non -adherence/infringement of prescribed phytosanitary standards have been reported \nby other Customs administrations especially EU. Ministry of Agriculture has repeatedly expressed \nconcerns over increasing number of such cases and desired remedial action be taken to check \nexport of consignments not meeting required phytosanitary specifications i.e. ISPM 15. Board has \nreiterated that no export consignments packed with raw or solid wood packaging ma terial that is \nfound 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\n[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\n17.1 Section 70 of the Customs Act, 1962 provides that when any warehoused goods at the time \nof delivery from a warehouse are found to be deficient in quantity on account of natural loss, \nthe Assi stant/Deputy Commissioner of Customs may remit the duty on such deficiency. \n17.2 Notification No. 03/2016 -Customs (N.T.) dated 11.01.2016 issued under Section 70 (20) of \nthe said Act specifies the goods on which duty may be remitted on account of natural loss, \nhaving regard to the volatility of the goods and the manner of their storag e. These goods \nare: \n(i) aviation fuel, motor spirit, mineral turpentine, acetone, methanol, raw naptha, \nvaporizing oil, kerosene, high speed diesel oil, batching oil, diesel oil, furnace oil and \nethylene dichloride, kept in tanks;", "Chapter 9 - Warehousing - Para 17 - _18. Maintenance of records in relation to warehoused goods_.txt\n(ii) wine, spirit and beer, kep t in casks: Custom s Manual , 2023 \n100 \n (iii) liquid helium gas kept in containers; and", "Chapter 9 - Warehousing - Para 17 - _18. Maintenance of records in relation to warehoused goods_.txt\n(iv) crude stored in caverns.", "Chapter 25 - Export Oriented Units - Para 22 - _24. Sale of surplus_ unutilized goods_.txt\n23.1 EOUs may: \n(i) Install one fax machine at a place of choice, outside the premises of unit, subject to \nintimation of its location to concerned Customs Central Excise authorities. \n \n(ii) Temporarily take out of premises of unit, duty free laptop computers and video projection \nsystems for working upon by authorized employees.", "Chapter 25 - Export Oriented Units - Para 22 - _24. Sale of surplus_ unutilized goods_.txt\n(ii) Temporarily take out of premises of unit, duty free laptop computers and video projection \nsystems for working upon by authorized employees. \n \n(iii) Install personal computers not exceeding two in number, imported/ procured duty free in \ntheir registered / admini strative office subject to CBEC guidelines. \n \n(iv) For IT and IT enabled services, persons authorized by software units may access facility \ninstalled 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\n8.1 Bonafide mistakes noticed after submission of documents, may be rectified by way of amendment \nto the Bill of Entry with the approval of Deputy/Assistant Commissioner. Levy of Fees (Customs \nDocuments) Amen dment Regulations, 2017, issued vide Notification No. 36/2017 -Customs (N.T.) \ndated 11.04.2017, provides a number of amendments which can be allowed on payment of \namount mentioned therein. \n8.2 Request for amendments under Section 149 of the Customs Act, 1962 l eading to reassessments: \nAfter introduction of Faceless Assessment, several representations have been received regarding \ndealing with amendments under section 149 of Customs Act,1962 and consequent reassessment \nof B/E, based on the request of the importers to change the elements of assessment. This is \ntypically the case when the importer claims that he has forgotten to claim an exemption or is in \npossession of some document that requires an element such as freight etc. to be changed.", "This is \ntypically the case when the importer claims that he has forgotten to claim an exemption or is in \npossession of some document that requires an element such as freight etc. to be changed. The \nvarious scenarios a nd the prescribed routes for carrying out reassessment are laid down in para \n2.5. of Circular No. 45/2020 -Customs dated 12.10.2020. \n[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\n14.1 On the departure side, the principal task of Customs is enforcement related. These include checks \nto prevent narcotic drug trafficking, smuggling of other sensitive items such as Indian including \nforeign currency, wild life products, antiques etc. Cu stoms also plays an important role in \nfacilitating the re -import of the high valued articles including jewelry, being carried out of the \ncountry 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\n6.1 The import of livestock a nd livestock products is regulated by the Livestock Importation Act, 1898. \nThe objective of this Act and the notifications/orders issued therein is to regulate the import of \nlivestock products in such a manner that these imports do not adversely affect the country's human \nand animal health population. \n6.2 The livestock products are allowed to be imported into India only through the sea ports or airports \nlocated at Delhi, Mumbai, Kolkata and Chennai, where the Animal Quarantine and Certification \nServices Stati ons are located. In addition, import of perishable fish items, exclusively meant for \nhuman consumption but excluding seed material for breeding or rearing purposes, is allowed at \nPetrapole, District North 24 Parganas, West Bengal, through land route.", "In addition, import of perishable fish items, exclusively meant for \nhuman consumption but excluding seed material for breeding or rearing purposes, is allowed at \nPetrapole, District North 24 Parganas, West Bengal, through land route. On ar rival at the \nport/seaport, the livestock product is required to be inspected by the officer in -charge of the Animal \nQuarantine and Certification Services Station or any other veterinary officer duly authorized by the \nDepartment of Animal Husbandry and Dair ying. After inspection and testing, wherever required, \nquarantine clearance is accorded by the concerned quarantine or veterinary authority for the entry \nof the livestock product into India. If required in public interest, the quarantine or veterinary \nauthority may also order the destruction of the livestock product or its return to the country of \norigin. The Customs will have to ensure that the livestock products are granted clearance for home \nconsumption only after necessary permission is granted by the q uarantine or veterinary \nauthorities.", "The Customs will have to ensure that the livestock products are granted clearance for home \nconsumption only after necessary permission is granted by the q uarantine or veterinary \nauthorities. \n6.3 Wherever any disinfection or any other treatment is considered necessary in respect of any \nlivestock product, it is the importer who has to arrange the same at his cost under the supervision \nof a duly authorized quara ntine or veterinary officer. \n[Refer Circulars No.43/2001 -Cus, dated 6 -8-2001, No.48/2005 -Cus, dated 28 -11-2005 and No. \n13/2007 -Cus, dated 2 -3-2007 and Instructions F.No.450/132/2004 -Cus.IV,dated \n4-1-2005 and F.No.450/122/2005 -Cus.IV, dated 13 -10-2005] \n7.", "Destructive Insects & Pests Act, 1914, PFS Order, 1989 and Plant Quarantine (Regulation \nof Import into India) Order, 2003: \n7.1 Import of plants and plant materials into the country is regulated under the Destructive Insects & \nPests (DIP) Act, 1914 and PFS Order, 1989 and Plant Quarantine (Regulation of Import into India) \nOrder, 2003. As per the requirements of these enactments, su bject to exemptions, as may be \napplicable, no consignment shall be imported even for consumption unless it is accompanied by \nan Import Permit and an Official Phytosanitary Certificate. However, cut flowers, garlands, \nbouquets, fruits and vegetables weighin g less than 2 kgs. that are imported for personal Custom s Manual , 2023 \n82 \n consumption is allowed without a Phytosanitary Certificate or an Import Permit. Likewise, the \nrequirement of Import Permit is relaxed for import of (a) mushroom spawn culture by EOUs and \n(b) tissue culture materials of any plant origin and flower seeds.", "Likewise, the \nrequirement of Import Permit is relaxed for import of (a) mushroom spawn culture by EOUs and \n(b) tissue culture materials of any plant origin and flower seeds. \n7.2 The Department of Agriculture and Co -operation has issued detailed guidelines for inspection and \nclearance of plant/plant materials, the basic features of which are as follows: \n(i) Registration of application : The importer or his authorized representative is required to file \nan application at the Plant Quarantine Station in respect of each consignment immediately \nupon arrival at the port. In case of perishable consignments, such application can be filed in \nadvance to enable the Plant Quarantine authorities to organize inspection/testing on priority. \nAlong with application for registration, copies of documents namely, import permit, Phyto - \nsanitary certificate issued at the country of origin, copy of bill of ent ry, invoice, packing list \nand fumigation certificate, etc. are required to be submitted. The Plant Quarantine Officer \nshall register the application and the assessed inspection fee is required to be paid by the \nimporter or his agent.", "are required to be submitted. The Plant Quarantine Officer \nshall register the application and the assessed inspection fee is required to be paid by the \nimporter or his agent. No such application is required to be filed in the case of import of plant \nand plant materials through passenger baggage and post parcels. \n(ii) Sampling/inspection/fumigation of consignments: The importer or his agent is required to \narrange for inspection/sampling of the consignme nt. In the event of live insect infestation \nhaving been noticed, the importer or his agent shall arrange for fumigation of consignment \nby an approved pest control operator at his own cost under the supervision of the Plant \nQuarantine officer. \n(iii) Release/det ention of consignments: A release order is issued to Customs if a consignment \non inspection is found to be free from pests. However, in case it is found infested with live \npests, the same is permitted clearance only after fumigation and reinspection.", "However, in case it is found infested with live \npests, the same is permitted clearance only after fumigation and reinspection. The d etention \norder is issued, if the consignment is imported in contravention of the PQ Regulations, for \narranging deportation failing which the same shall be destroyed at the cost of importer under \nthe supervision of the Plant Quarantine Officer, in presence of Customs Officers after giving \ndue notice in advance i.e. for perishable plant material 24 -48 hours and 7 days for other \nplant material. The Customs will ensure that plant/plant material (primary agricultural \nproducts) are granted clearance for home cons umption only after necessary permission is \ngranted by the concerned Plant and Quarantine Officer. \n7.3 In terms of Plant Quarantine (Regulation of Import into India) Order, 2003, no article, packed with \nraw or solid wood packaging material shall be released b y the Customs unless the wood \npackaging material has been appropriately treated and marked as per International Standards for \nPhytosanitary Measures (ISPM) No. 15 or accompanied by a phytosanitary certificate with the \ntreatment endorsed.", "15 or accompanied by a phytosanitary certificate with the \ntreatment endorsed. The proper officer of Customs shall grant release of such articles packed with \nuntreated wood packaging material only after ensuring that the wood packaging material has been \nappropriately treated at the point of entry under the supervision of Plant Quarantine Officer. The \nCustoms Officers are required to report the non -compliant cases to the concerned Plant \nQuarantine Station / authorities for necessary action.", "Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 7 - _10. Import of hazardous substances_.txt\n9.1 In terms of Rule 133 of the Drugs and Cosmetics Rules, 1945, no cosme tics shall be imported into \nIndia except through the points of entry specified in Rule 43A of the said Rules. Further, under \nSchedule \"D\" to the said Rules read with Rule 43, an exemption is provided to certain categories \nof substances from the restriction s under Chapter III of the Drugs and Cosmetics Act, 1940 relating \nto import of drugs and cosmetics. Further, the Drugs Controller General of India (DCGI) has \nclarified that under Schedule \"D\" to the said Rules, an exemption has been provided for \nsubstances not intended for medical use from the provisions of Chapter III of the Drugs and \nCosmetics Act and Rules made thereunder. The Act provides for separate definition for \u2018cosmetic\u2019 \nand \u201edrug\u201f under Sub -Section 3(aaa) and 3(b), respectively.", "The Act provides for separate definition for \u2018cosmetic\u2019 \nand \u201edrug\u201f under Sub -Section 3(aaa) and 3(b), respectively. Hence, the phrase \u201esubstances not \nintended for medical use\u201f would only relate to substances which would otherwise fall under the \ndefinition of the term \u201edrug\u201f under Section 3(b) of the Act, but are being imported not for medicinal \nuse or for some other purposes or are of c ommercial quality and are being labeled indicating that \nthey are not for the - medicinal use or for some other purposes or are of commercial quality and \nare being labeled indicating that they are not for medicinal use. Accordingly, DCGI had clarified \nthat this exemption does not extend to other categories of products defined under the Act including \ncosmetics. For the purpose of import of cosmetics, provision of Rule 133 therefore remains \napplicable.", "Accordingly, DCGI had clarified \nthat this exemption does not extend to other categories of products defined under the Act including \ncosmetics. For the purpose of import of cosmetics, provision of Rule 133 therefore remains \napplicable. \n9.2 The points of entry specifically mentioned in Rule 43A a re Chennai, Kolkata, Mumbai, Nhava \nSheva , Cochin, Kandla, Delhi, Ahmedabad, Hyderabad and Ferozepur Cantonment, Amritsar, \nRanaghat, Bongaon and Mohiassan Railways Stations. \n9.3 As per rule 43A of the Drugs and Cosmetics Rules, 1945, drugs can be only imported into India \nthrough specified places. Accordingly, import of drugs at any other place may not be permitted. \nFurther, whenever in doubt, field formations may seek necessary cl arification about the generic \nname versus chemical name of medicines before clearance.", "Accordingly, import of drugs at any other place may not be permitted. \nFurther, whenever in doubt, field formations may seek necessary cl arification about the generic \nname versus chemical name of medicines before clearance. The specified places are: \n(i) Ferozepore Cantonment and Amritsar Railway Stations (for drugs imported by rail across \nthe frontier with Pakistan) \n(ii) Bongaon, Mohiassan and Ranaghat Railways Stations (for drugs imported by rail across the \nfrontier with Bangladesh) \n(iii) Raxaul (for drugs imported by ro ad and railway lines connecting Raxaul in India and Birganj \nin Nepal) \n(iv) Chennai, Cochin, Kandla, Kolkata, Mumbai and Nhava Sheva (for drugs imported by sea) \n(v) Ahmedabad, Chennai, Delhi, Hyderabad, Kolkata and Mumbai (for drugs imported by \nairports) \n9.4 Impor t consignments of Electronic Nicotine Delivery Systems (ENDS) including eCigarettes, Heat - \nNot- Burn devices, Vape, e -Sheesha, e - Nicotine Flavoured Hookah, and the like devices/ \nproducts may be referred to Assistant/ Deputy Drugs Controller for checking compliance.", "Custom s Manual , 2023 \n84 \n [Refer Circular No. 46/ 2018 - Customs dated 27.11.2018] \n9.5 The MoH&FW vide Cigarettes and other Tobacco Products (Packaging and Labelling) Second \nAmendment Rules, 2018 notified by G.S.R. 331 (E) dated 03.04.2018 has specified a new set of \nhealth warnings w.e.f.01.09.2018. In addition to the existing statutory requirements, compliance \nof the amendments in health warning specifications prescribed by the COTP Amendment Rules, \n2018 are to be ensured before clearance of import consignments or disposal of seized/confiscated \ntobacco products, including Cigarettes. \n [Refer Circular 20/2018 -Customs dated 20.06.2018, Circular No. 09/2017 -Customs dated \n29.03.2017, Circular No. 27/2017 -Customs dated 05.07.2017 Instructions vide F. No.", "09/2017 -Customs dated \n29.03.2017, Circular No. 27/2017 -Customs dated 05.07.2017 Instructions vide F. No. \n450/160/2009 -Cus.I V dated 29.12.2009] \n9.6 Single Window Project - Simplification of procedure in SWIFT for clearance of consignments \nrelated to drugs & cosmetics: Several items falling under different Customs Tariff Heads which \nhave been mapped are chemicals and not drugs. The se are being routed for ADC's clearance by \nvirtue of the Customs Tariff Heads under which they are declared, and the ADC's office routinely \ndeclares them as \"out of scope\". In this regard, a list of such items has been prepared and \npublished on the ICEGATE website as part of PGA Exemption Category (PEC).Importers of such \ngoods should identify their items on this PEC list and include them as part of the Integrated \nDeclaration in order to avoid unnecessary references to the ADC.", "The PEC will be duly updated \nafter holding consultations in the Working Group and with the approval of the concerned PGAs \n(DCGI - in case of drugs and cosmetics items). \n[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\nOverview of Customs Functions \n1. Introduction \n1.1 Central Board of In direct Taxes and Customs (CBIC or the Board), Department of Revenue, \nMinistry of Finance, Government of India deals with the formulation of policy concerning levy and \ncollection of Customs, Goods and Service Tax (GST) and Central Excise duties, prevention o f \nsmuggling and administration of matters relating to Customs, Goods and Service Tax (GST), \nCentral Excise, and Narcotics to the extent under CBIC's purview. The Board is the administrative \nauthority for its subordinate organizations, including Custom Hous es, Customs Preventive \nCommissionerates, Central Goods and Service Tax (CGST) Commissionerates and the Central \nRevenues Control Laboratory.", "The Board is the administrative \nauthority for its subordinate organizations, including Custom Hous es, Customs Preventive \nCommissionerates, Central Goods and Service Tax (CGST) Commissionerates and the Central \nRevenues Control Laboratory. \n1.2 The important Customs related functions include the following: \n(a) Collection of Customs duties on imports and exports as per the Customs Act, 1962 and the \nCustoms Tariff Act, 1975; \n(b) Enforcement of various provisions of the Customs Act, 1962 governing imports and exports \nof cargo, baggage, postal articles and arrival and departure of vessels, aircrafts etc.; \n(c) Discharge of agency functions and enforcing prohibitions and restrictions on imports and \nexports under various legal enactments; \n(d) Prevention of smuggling including interdiction of narcotics drug trafficking; and \n(e) International passenger clearance. \n1.3 Customs functions cover substantial areas of activities involving international passengers, general \npublic, importers, exporters, traders, custodians, manufacturers, carriers, port and airport \nauthorities, posta l authorities and various other government and semi -government agencies, \nbanks etc.", "1.3 Customs functions cover substantial areas of activities involving international passengers, general \npublic, importers, exporters, traders, custodians, manufacturers, carriers, port and airport \nauthorities, posta l authorities and various other government and semi -government agencies, \nbanks etc. \n1.4 Customs is continuously rationalizing and modernizing its procedures through adoption of EDI and \nglobal best practices. Also, as a member of the World Customs Organi zation, Indian Customs has \nadopted various International Customs Conventions and procedures including the Revised Kyoto \nConvention, 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\n2.1 Section 26 of the Customs Act, 1962 deals with the Refund of export duty in certain cases where \non the exportation of any goods any duty has been paid, such duty shall be refunded to the person \nby whom or on whose behalf it was paid, if \n(a) the goods are ret urned to such person otherwise than by way of re -sale; \n(b) the goods are re -imported within one year from the date of exportation; and \n(c) an application for refund of such duty is made before the expiry of six months from the date \non 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\n\n \n Where on the importation of any goods capable of being easily identified as such imported goods, \nany duty has been paid on clearance of such goods for home consumption, such duty shall be \nrefunded to the pe rson by whom or on whose behalf it was paid, if - \n(a) the goods are found to be defective or otherwise not in conformity with the specifications \nagreed upon between the importer and the supplier of goods: Provided that the goods have \nnot been worked, repaired or used after importation except where such use wa s \nindispensable 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\n(b) the goods are identified to the satisfaction of the Assistant Commissioner of Customs or \nDeputy Commissioner of Customs as the goods which were imported; \n \n(c) the importer does not claim drawback under any other provisions of this Act; and", "Chapter 14 - Refunds under Customs and IGST Act - Para 2 - _3. Relevant dates for submission of a refu nd application_.txt\n(d) (i) the goods are exported; or \n(ii) the importer relinquishes his title to the goods and abandons them to customs; or \n(iii) such goods are destroyed or rendered commercially valu eless in the presence of the \nproper officer, in such manner as may be prescribed and within a period not exceeding thirty \ndays from the date on which the proper officer makes an order for the clearance of imported \ngoods 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\nProvided that the period of thirty days may, on sufficient cause being shown, be extended by the \nPrincipal Commissioner of Customs or Commissioner of Customs for a period not exceeding \nthree months:", "Chapter 14 - Refunds under Customs and IGST Act - Para 2 - _3. Relevant dates for submission of a refu nd application_.txt\n\n \n Provided further that nothing contained in this section shall apply to the goods regarding which \nan offence appears to have been committed under this Act or any other law for the time being in \nforce. \n Custom s Manual , 2023 \n150 \n Section 27 of the Customs Act, 1962 deals with the claim for refund of duty and interest. As \nprovided therein, refund of duty and interest can be claimed either by a person who has paid the \nduty 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\n2.2 Any person claiming refund o f any duty or interest has to make an application in duplicate in the \nform as prescribed in the Customs Refund Application (Form) Regulations, 1995, to the \njurisdictional 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\n1.1 Customs control over conveyances that bring imported goods and take out export goods is \nnecessitated by the fact that all imports and exports are required to be subjected to appropriate \nCustoms clearance procedures. Hence, legal provisions are in place to monitor such conveyances \nand the goods carried thereon. Furthermore, in terms of Section 2 of the Customs Act, 1962 \nconveyance includes a vessel, an aircraft and a vehicle thereby covering all possible modes of \ntransport and carriage of goo ds.", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 25 - _29. Sealing of Export Goods_.txt\n28.1 With effect from 31.12.2014 the facility of 24x7 Customs clearance had been made available for \nspecified import viz. goods covered by \u201cfacilitated\u201d Bills of Entry and specified exports viz. factory \nstuffed containers and goods exported under free Shipping Bills, at the 18 sea ports and the facility \nof 24x7 Customs clearance for specified imports viz. goods covered by facilitated Bills of Entry Custom s Manual , 2023 \n49 \n and all exports viz. goods covered by all Shipping Bills had also been made available at the 17 \nair cargo complexe s (ACCs). Lately, it has been decided to extend the facility of 24x7 Customs \nclearance for specified imports viz. goods covered by facilitated Bills of Entry and specified exports \nviz. reefer containers with perishable/temperature sensitive export goods se aled in the presence \nof Customs officials as per Circular no. 13/2018 -Cus.", "goods covered by facilitated Bills of Entry and specified exports \nviz. reefer containers with perishable/temperature sensitive export goods se aled in the presence \nof Customs officials as per Circular no. 13/2018 -Cus. Dated 30.05.2018 and goods exported under \nfree Shipping Bills. Presently 24x7 Customs clearance facility is available at 20 sea ports and 17 \nAir Cargo Complexes. \n[Refer Circulars No.19/2014 - Cus. dated 31 -12-2014, 01/2016 dated 06.01.2016 , \n31/2018 dated 05.09.2018 and ] \n28.2 Board had advised all the Pr.", "dated 31 -12-2014, 01/2016 dated 06.01.2016 , \n31/2018 dated 05.09.2018 and ] \n28.2 Board had advised all the Pr. Chief / Chief Commissioners, having jurisdictions over Inland \nContainer Depots (ICDs) to consider having the ICDs within thei r jurisdictions designated with \nextended facility of Customs clearance beyond normal working hours in any of the following \nways, namely : - \na) The facility of Customs clearance may be made available on a 24x7 basis, similar to the \ncurrent Board guide lines for Sea Ports and Air Cargos/Airports; \nb) The facility of Customs clearance may be extended on all seven (7) days of the week \n(including holidays), with stipulated timings (say from 9 :30 AM to 6 :00 PM); \nc) The facility of Customs clearance may be extended beyond normal working hours \nfor 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 \nlocation requirement and resources availability, could be for specified imports viz. goods covered \nby \u2018facilitated\u2019 Bills of Entry only, or specified exports viz. reefer containers with perishable/ \ntemperature sensitive export goods sealed in the presence of Customs officials only or goods \nexported under f ree Shipping Bills only, or for all the three categories mentioned \n[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\n2.1 Broadly, the procedure for consolidation of import cargo at the gateway ports is as fo llows: \n(i) On arrival of the LCL cargo meant for ICDs/CFSs, at the gateway port the concerned \nshipping line files the IGM with the Customs; \n(ii) The de -stuffing and consolidation of the LCL cargo ICD/CFS -wise is to be done at the \nearmarked space under Customs s upervision and surveyors of the custodians; \n(iii) After consolidation of LCL cargo (ICD/CFS -wise), the custodian at the gateway port shall \nprepare a tally list showing details of the import consignments, the previous container \nnumber, IGM No. and the details o f the new container.", "and the details o f the new container. The shipping line has to then file sub -\nIGMs for all LCL (Import) cargo IGM -wise; \n(iv) After acceptance of sub -IGM by Customs, the LCL cargo ICD/CFS -wise is allowed to be re -\nstuffed in empty containers. The containers so re -stuffed are sealed by the custodian as per \nthe procedure. The details of the new bottle seal should be indicated in the sub-IGM; \n(v) For transshipment of re -stuffed LCL cargo in new containers to different ICDs/ CFSs, the \nconcerned shipping line is to follow the procedure laid down in the Goods Imported \n(Conditions of Transshipment) Regulations, 1995; and \n(vi) After completion of Customs formalities and clearance of LCL cargo at the respective \nICDs/CFSs, a copy of the sub -IGM is to be sent back to Customs authorities at the gateway \nport for confirmation/closure of IGM. \n Custom s Manual , 2023 \n130 \n 3. Procedure for consolidation of export cargo:", "Chapter 11 - Consolidation of Cargo - Para 3 - _4. International transshipment of LCL containers at Indian ports_.txt\n\n \n3.1 Broadly , the procedure for consolidation of export cargo at the gateway ports is as follows: \n(i) LCL cargo brought to an ICD/CFS is subject to routine documentation, assessment and \nexamination by Customs. After examination and clearance of LCL cargo at the ICD/CFS, \nthe packages opened for Customs examination are sealed by Customs. The shipping line \nis required to use identification mark on each package, clearly indicating serial number of \npackage, description of goods, total number of packages covered under that par ticular \nshipping bill, exporter\u2019s identity and their own codified identity; \n(ii) After completion of Customs formalities, the packages are handed over to the custodians \nalong with two transference copies of Shipping Bill, certified copies of invoice, packing list, \nBill of Lading and other documents; \n(iii) The custodian consolidates the cargo irrespective of shipping line and destination and stuffs \nthese in containers.", "After sealing of such containers in presence of Customs, containers are \ncarried 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\n(iv) At the gateway port, the documents are handed over to Customs and the containers are \nopened in presence of Customs. The cargo is handed over to shipping lines/ their \nagents/MTOs/consolidators, etc., who re -work the cargoes received from different ICDs as \nwell as cargo cleared for export at the gateway port or CFSs near the gateway port and re -\nstuff 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\n(v) The custodians of the gateway port or CFS near gateway port have to maintain a tally sheet \ncontainer -wise indicating details of the export consignments, the previous container number, \nShipping Bill number, AR -4 number and the details of new containers in which goods are \nre-stuffed;", "Chapter 11 - Consolidation of Cargo - Para 3 - _4. International transshipment of LCL containers at Indian ports_.txt\n(vi) The container number in which such cargoes are stuffed is to be indicated by the Customs \nOfficer on both the transference copies of Shipping Bill and AR -4. One copy of Shipping Bill \nis retained by the Customs at the gateway port and other copy of Shipping Bill is returned \nto the originating ICD/CFS;", "Chapter 11 - Consolidation of Cargo - Para 3 - _4. International transshipment of LCL containers at Indian ports_.txt\n(vii) The LCL cargo cl eared by Customs at the ICD/CFS is normally not to be examined again \nby Customs at the gateway port or at the CFS where LCL cargo is being consolidated; and", "Chapter 11 - Consolidation of Cargo - Para 3 - _4. International transshipment of LCL containers at Indian ports_.txt\n(viii) The Drawback is to be paid at the inland ICDs/CFSs immediately after the clearance of LCL \ncargo 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\n\n \n3.2 Jurisdictional Commissioners shall, by issue of suitable standing order allow the movement of \ncontainers/ trucks loaded with LCL cargo from one CFS to another CFS under thei r jurisdiction so \nas to have optimum utilization of space in a containers/ truck. They should, however, ensure this \nfacility is not misused and revenue is safeguarded. \n[Refer Circulars No.55/2000 -Cus, dated 30 -6-2000 and No.22/2001 -Cus, dated 17 -42001 and \nInstruction 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\n2.1 Duty Drawback rebates Customs and Central Excise duties chargeable on any imported materials \nor excisable materials used in the manufacture of goods exported. The composite rates of Duty \nDrawback comprising incidence of Customs and Central Excise duties and Service Tax have been \ndiscontinued w.e.f. 1.10.2017. Drawback is now limited to incidence of duties of Customs on inputs Custom s Manual , 2023 \n214 \n used and remnant Central Excise Duty on specified petroleum products used for generation of \ncaptive power for manufacture or processing of export goods. Duty Drawback is of two types: (i) \nAll Industry Rate and (ii) Brand Rate.", "Duty Drawback is of two types: (i) \nAll Industry Rate and (ii) Brand Rate. The legal framework is provided by Sections75, 75A and 76 \nof the Customs Act, 1962.Customs and Central Excise Duties Drawback Rules, 2017 (Drawback \nRules, 2017)(earlier The Customs, Central Excise duties and Service Tax Drawback Rules, 1995) \nhave 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\n2.2 The All Industry Rates (AIR) are notified, generally every year, by the Government in the form of \na Drawback Schedule based on the average quantity and value of inputs and duties (both Customs \n& Central Excise) borne by export products. The AIRs are ess entially average rates based on \nassessment of average incidence. These AIRs are recommended by a Drawback Committee \nwhich is set up by the Government.", "Chapter 22 - Duty Drawback - Para 2 - _3. Procedur e for claiming Duty Drawback_.txt\n2.3 AIR are fixed after extensive discussions with stakeholders like Export Promotion Councils, Trade \nAsso ciations, individual exporters so as to obtain relevant data, which includes procurement prices \nof inputs, indigenous as well as imported, applicable duty rates, consumption ratios and FOB \nvalues of export products. Data is also sought from Customs and Cen tral Excise field formations \nand Ministries which is taken into account.", "Chapter 22 - Duty Drawback - Para 2 - _3. Procedur e for claiming Duty Drawback_.txt\n\n \n2.4 The AIR may be fixed as a percentage of FOB price of export product or as specific rates. \nDrawback Caps are imposed in cases to obviate the possibility of misuse. All claims of duty \ndrawback are filed with reference to the tariff items and description of goods given in the Schedule. \nThe rates of drawback specified in the Schedule are not applicable to export of commodity or \nproduct manufactured or exported, among ot hers, in discharge of export obligation under Advance \nAuthorisation or Duty free Import Authorisation issued under Duty Exemption Scheme of relevant \nForeign Trade Policy; by a licensed hundred per cent Export Oriented Unit; by units situated in \nFree Trade Zone, Export Processing Zone or Special Economic Zone, etc. However in case of \nexports in discharge of export obligation under Special Advance Authorization scheme of DGFT, \nrates of drawback specified in the Schedule shall apply subject to certain restrict ions and \nmodifications.", "Chapter 22 - Duty Drawback - Para 2 - _3. Procedur e for claiming Duty Drawback_.txt\n[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\n\n \n2.5 The tariff items and description of goods in the Schedule are aligned with the tariff items and \ndescription of goods in the First Schedule of Customs Tariff Act, 197 5 at four digit level only. The \ndescription of goods given at six or eight digits in the Schedule are in several case may not be \naligned with the description of goods given in the First Schedule to Customs tariff Act, 1975. The \ngeneral rules for interpreta tion of First Schedule to Customs Tariff Act, 1975 apply, mutatis \nmutandis, for classifying the export goods listed in the Schedule. \n[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\n2.6 The scrutiny, sanction and payment of Duty Drawback claims at EDI locations is carried out \nthrough the EDI system which also facilitates payment directly to the exporter\u2019s bank account, if \nother conditions are fulfilled.", "Chapter 22 - Duty Drawback - Para 2 - _3. Procedur e for claiming Duty Drawback_.txt\n\n \n2.7 The Brand Rate of Duty Drawback may be fixed in terms of Rules 6 and 7 of the Drawback Rules, \n2017in cases where the export product does not have the AIR of Duty Drawback or the AIR \nneutralizes less than eighty per cent. of the duties paid on the materials or components used in \nthe production or manufacture of the export goods. Brand rate is fixed by the Principal \nCommissioner of Customs or Commissioner of Customs, as the case may be, having jurisdiction \nover the place of export. \n2.8 An exporter intending to c laim Brand rate of Drawback, has to file an application for fixation of the \nbrand rate within 3 months from the date of Let Export Order which can be extended up to 12 \nmonths from LEO subject to conditions and payment of fee as provided in the Drawback Rul es, \n2017. This application has to be made before the Principal Commissioner of Customs or \nCommissioner of Customs, as the case may be, having jurisdiction over the place of export.", "This application has to be made before the Principal Commissioner of Customs or \nCommissioner of Customs, as the case may be, having jurisdiction over the place of export. Custom s Manual , 2023 \n215 \n [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\n2.9 The application for fixation of Brand rate is to include, inter alia, the proportion in which the \nmaterials or components are used in the production or manufacture of goods and the duties paid \non such materials or components.", "Chapter 22 - Duty Drawback - Para 2 - _3. Procedur e for claiming Duty Drawback_.txt\n2.10 In Brand rate of drawback, the exporter is compensated the incidence of Customs and Central \nExcise duties actually incurred in the export product based on verification of documents and proof \nof usage of actual quantity of materials or components utilized i n the manufacture of export product \nand duties/tax paid thereon.", "Chapter 22 - Duty Drawback - Para 2 - _3. Procedur e for claiming Duty Drawback_.txt\n\n \n2.11 Exporters who file application for fixation of Brand Rate under Rule 6 of the Drawback Rules, 2017 \nmay also apply to the Principal Commissioner of Customs or Commissioner of Customs for \nprovisional drawback to be granted to him pending determination of amount or rate of drawback. \nSimilarly, exporters claiming Brand rate of duty drawback under rule 7 of the Drawback Rules, \n2017 shall be paid a provisional drawback amount, as may be specifie d by the Central \nGovernment, by the proper officer of Customs. He may also apply to the Principal Commissioner \nof Customs or Commissioner of Customs for further provisional drawback. \n[Refer Rules 6 and 7 of drawback Rules,2017]", "Chapter 22 - Duty Drawback - Para 2 - _3. Procedur e for claiming Duty Drawback_.txt\n\n \n2.12 A time limit of 15 days is prescribed for Customs Commissionerates to issue such provisional \nBrand rate letters in case of revised simplified procedure and 25 days for final Brand rate letters \nin the case of normal procedure. The work related to fixation of brand rates should be regularly \nmonitored by the Commissioner of Customs, and by Chief Commissioners, for ensuring concerted \nand sustained action for disposing Brand rate work. The Brand rate fixation letter issued by \nCustoms Commissionerates has to indicate full and comprehen sive description/details of the \nexported goods and other details. \n[Refer Circular No. 14/2003 -Cus dated 06.03.2003, D.O. letter No. 609/110/2005 -DBK dated \n26.08.2005 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\nThe foll owing eligibility \ncriteria is relevant for the grant of AEO status: \n6.1 Who can apply for AEO Certificate is prescribed in Circular No. 33/2016 -Customs dated 22 -7-2016 \nas amended. The important eligibility criteria are briefed herein as follows: \n(i) Anyone involved in the international supply chain that undertakes Customs related activity in \nIndia can apply for AEO status. These may include exporters, importers, logistic providers \n(e.g. carriers, airlines, freight forwarders, etc.), Custodians or Terminal Operators, Customs \nHouse Agents and Warehouse Owners. Others who may qualify include port operators, \nauthorized couriers, stevedores. \n(ii) Businesses that are not involved in Customs related work / activities will not be entitled to \napply. \n(iii) Application for AEO status will only cover the legal entity of the applicant and will not \nautom atically apply to a group of companies.", "(ii) Businesses that are not involved in Customs related work / activities will not be entitled to \napply. \n(iii) Application for AEO status will only cover the legal entity of the applicant and will not \nautom atically apply to a group of companies. \n(iv) In order to apply for AEO status the applicant must be established in India. \n(v) The applicant should have business activities for at least three financial years preceding the \ndate of application. However, in exception al cases, on the basis of physical verification of \ninternal controls of a newly established business entity, the AEO Programme Manager may \nconsider it for certification.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 4 - _7. Procedure for issuing AEO Certificates_.txt\n\n \nThe requirement for the applicant to have \"business activities for at least three fi nancial years \npreceding the date of application\" has been relaxed to two financial years for an MSME \napplicant. \n(vi) Keeping the small and medium scale enterprises in mind it has been decided the AEO \nprogramme is made open to all Importers/Exporters whose thr eshold of import or export \ndeclarations is 25 documents i.e. either Bills of Entry or Shipping Bills during the last financial \nyear. The other economic operators should have handled at least 25 documents i.e. Bills of \nEntry or Shipping bills during the las t financial year. \nThe eligibility requirement of handling customs documents during the last financial year has \nbeen relaxed to 10 documents from earlier 25 for MSMEs, subject to handling at least 5 \ndocuments in each half -year period of the preceding finan cial year.", "The eligibility requirement of handling customs documents during the last financial year has \nbeen relaxed to 10 documents from earlier 25 for MSMEs, subject to handling at least 5 \ndocuments in each half -year period of the preceding finan cial year. \n(vii) The AEO Programme Manager shall take into account such factors as the size of the \nMSMEs, the legal status (e.g. proprietorship, partnership etc), the structure, the key business \npartners and also the specific economic activity of the economic operator while applying \nthese eligibility conditions and criteria. \nThe qualifying period for legal and financial compliance has been reduced from \u2018the last three \nfinancial year\u2019 to \u2018the last two financial years\u2019 for MSMEs. Custom s Manual , 2023 \n366 \n (viii) Appropriate record of compliance of Customs and other relevant laws; There should be no \ncase wherein prosecution has been launched or is being contemplated against the applicant \nor its senior management. \n(ix) An applicant will also need to demonstrate that he has (i). procedures in place to identify and \ndisclose any irregularities or errors to the Customs, authorities or, where appropriate, other \nregulatory bodies.", "(ix) An applicant will also need to demonstrate that he has (i). procedures in place to identify and \ndisclose any irregularities or errors to the Customs, authorities or, where appropriate, other \nregulatory bodies. (ii). taken appropriate remedial action when irregularities or errors are \nidentified. \n(x) Satisfacto ry system of managing commercial and, where appropriate, transport records; \n(xi) An applicant must be financially solvent during the three financial years preceding the date \nof application. \n(xii) An applicant must have in place appropriate internal control and measures to ensure, \nPremises security, cargo security, conveyance security, personnel security, security and \nsafety standards for applicants\u2019 business, and his supply chain and procedural sec urity. \n6.2 The various compliance required to be fulfilled by applicant and the manner of application and \nsupportive documents to be submitted by the applicant are summarized under various headings \nunder Section 3 in the Circular No.", "6.2 The various compliance required to be fulfilled by applicant and the manner of application and \nsupportive documents to be submitted by the applicant are summarized under various headings \nunder Section 3 in the Circular No. 33/2016 -Customs dated 22 7-2016 as amended \nFor AEO T1 and T2 accreditation for MSMEs, the present annexures i.e., Annexure A, B, C, D, E.1 -\nE.4 have been supplanted with two annexures viz. MSME Annexure 1 and 2 to reduce the \ncompliance burden on MSMEs. For MSME entities applying for AEO -T2 certification, the present \nannexures i.e., Annexure E.5.1 -E.5.7 for physical verification have been rationalized to a single \nannexure viz. MSME Annexure 3.", "Chapter 14 - Refunds under Customs and IGST Act - Para 6 - _7. Expeditious disposal of refund applications_.txt\n6.1 The Customs has to finalize refund claims immediately after receipt of the refund application in \nproper form along with all the documents. In case, any duty ordered to be refunded to an applicant \nis not refunded within 3 mont hs from the date of receipt of application for refund, interest that is \ncurrently fixed @ 6% is to be paid to the applicant. The interest is to be paid for the period from \nthe date immediately after the expiry of 3 months from the date of receipt of such a pplication till \nbe date of refund of such duty. For the purpose of payment of interest, the application is deemed \nto have been received on the date on which a complete application, as acknowledged by the \nproper officer of Customs, has been made.", "Chapter 14 - Refunds under Customs and IGST Act - Para 6 - _7. Expeditious disposal of refund applications_.txt\n6.2 Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal or any \nCourt against an order of the Assistant Commissioner/Deputy Commissioner of Customs, the \norder passed by the Commissioner (Appeals), Appellate Tribunal or by the Court, as the case may \nbe 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\n6.3 The interest on delayed refund is payable only in respect of delayed refunds of Customs duty and \nno interest is payable in respect of deposits such as d eposits for project imports, security for \nprovisional release of goods etc.", "Chapter 30 - Offences and Penal Provisions - Para 14 - _14. Cognizability and Bailability_.txt\n13.1 As per Section 138A of the Customs Act, 1962 in prosecution proceedings there under, the \nculpability (guilty conscience or mensrea) on the part of the accused person shall be presumed and \nit will be for the accused to prove that he had no deliberation with respect of alleged offence. The \npresumption of culpable mental state is drawn under this provision that presumption includes \nintention, motive, knowledge, belief as well as reason to believe. The presumption could be deemed \nas rebutted only if the proof i s beyond reasonable doubt not merely when its existence is \nestablished by a preponderance of probability.", "Chapter 9 - Warehousing - Para 18 - _19. Recovery of d uty from bonded warehouses_.txt\n18.1 A licensee shall, - \n(a) maintain detailed records of the receipt, handling, storing, and removal of any goods into or \nfrom the warehouse, as the case may be, and produce the same to the bond officer, as and \nwhen required; \n(b) keep a record of each activity, operation or action take n in relation to the warehoused goods; \n(c) keep a record of drawl of samples from the warehoused goods under the Act or any other \nlaw for the time being in force; and \n(d) keep copies of the bills of entry, transport documents, Forms for transfer of goods from a \nwarehouse, shipping bills or bills of export or any other documents evidencing the receipt or \nremoval of goods into or from the warehouse and copies of the bonds executed under \nsection 59.", "18.2 The records and accounts required to be maintained under sub - regulation (1) shall be kept \nupdated and accurate and preserved for a minimum period of five years from the date of removal \nof goods from the warehouse and shall be made available for inspection by the bond officer or any \nother officer authorised under the Act.", "Chapter 9 - Warehousing - Para 18 - _19. Recovery of d uty from bonded warehouses_.txt\n18.3 A licensee shall also preserve updated digital copies of the records specified under subregulation \n(1) at a place other than the warehouse to prevent loss of records due to natural calamities, fire, \ntheft, skilful pilferage or computer malfunction . \n \n18.4 A licensee shall file with the bond officer a monthly return of the receipt, storage, operations and \nremoval of the goods in the warehouse, within ten days after the close of the month to which such \nreturn relates.", "Chapter 9 - Warehousing - Para 18 - _19. Recovery of d uty from bonded warehouses_.txt\n18.5 Where the period specified in section 61 for warehousing of goods is expiring in a particular month, \nthe licensee shall furnish such information to the bond officer on or before the 10th day of the \nmonth immediately preceding the month of such expiry.", "Chapter 9 - Warehousing - Para 18 - _19. Recovery of d uty from bonded warehouses_.txt\n\n \n18.6 The data prescribed for maintenance of records, shall be stored electronically. The software for \nmaintenance of electronic records must incorporate the feature of audit trail which means a secure, \ncomputer generated, time -stamped electronic record that allo ws for reconstruction of the course \nevents relating to the creation, modification, or deletion of an electronic record and includes actions \nat 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\n3.1 The Customs Excise and Service Tax Appellate Tribunal (CESTAT) has been constituted by the \nCentral Government under Section 129(1) of the said Act. \n3.2 In terms of Sections 129A(1) (appeal by any person aggrieved by such decision or order) or Section \n129D(4) [departments appeal on review of order of Commissioner of Customs, by the Committee \nof Chief Commissioner] of the said Act any person may file appeal to CESTAT, if aggrieved by: \n(a) a decision or order passed by the Principal Commissioner of Customs or Comm issioner of \nCustoms as an adjudicating authority; or \n(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 \ndecide any appeal in respect of any or der referred to in clause (b), if the matter relates to: \n(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\n(ii) import goods loaded in a conveyance for importation into India, but which are not unloaded, \nnot 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\n\n \n(iii) payment of drawback as provided in chapter X, and the rules made thereunder. \n3.4 The CESTAT may refuse to admit an appeal in respect of an order where \n(i) the value of goods that have been confiscated without option having been given to the owner \nof the goods to pay a fine in lieu of confiscation under section 125; or \n Custom s Manual , 2023 \n331 \n (ii) in any disputed case, other than a case where the determination of any question having a \nrelation to the rate of duty, value of goods for the purpose of assessment, difference in duty \ninvolved 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\n\n \n(iii) the amount of fine or penalty determined by such order, does not exceed two lakh rupees. \n3.5 In terms of Sections 129A(2), the Committee of Commissioners of Customs may, if it is of opinion \nthat an order passed by the Commissioner (Appeals) under section 128A, is not legal or proper, \ndirect the proper officer to appeal on its behalf to the Appella te Tribunal against such order. \nPROVIDED that where the Committee of Principal Commissioners of Customs or Commissioners \nof Customs differs in its opinion regarding the appeal against the order of the Commissioner \n(Appeals), it shall state the point or poi nts on which it differs and make a reference to the \njurisdictional Principal Chief Commissioner of Customs or Chief Commissioner of Customs who \nshall, after considering the facts of the order, if is of the opinion that the order passed by the \nCommissioner (Appeals) is not legal or proper, direct the proper officer to appeal to the Appellate \nTribunal against such order.", "3.6 The limitation period for filing of appeal to CESTAT is 3 months from the date of communication of \norder being appealed against. The Tribun al may admit appeal after the expiry of this period if it is \nsatisfied that there was sufficient cause for not presenting it within the limitation period. \n3.7 In accordance with Sections 129A, 129B and 129C of the Customs Act, 1962 read with the Customs \n(App eals) Rules, 1982 and the CESTAT (Procedure) Rules, 1982, the procedure for filing of appeal \nbefore CESTAT and disposal thereof is as follows: \n(a) The appeal is required to be filed in a Form No. CA 3 [Section 129A(1) of the said Act] and \nForm CA -5 [Section 129 D(4) of the said Act], prescribed under rule 6(1) and rule 7, \nrespectively, 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\n\n \n(b) On receipt of notice of appeal the respondent may file a memorandum of cross objection \nwithin 45 days of receipt of notice [Section 129A(4) of the said Act]. The memorandum of \ncross examination is required to be filed in Form CA 4, prescribed under rule 6 (2) of the \nCustoms (Appeals) Rules, 1982. In the memorandum of cross objections, the respondent \ncan agitate against any part of the order appealed against and such cross objections are \ndisposed of by the Tribunal as if it were an appeal. Rules 15 and 15A o f the CESTAT \n(Procedure) Rules, 1982 allow filing of reply to such appeal within a month by the respondent, \nand 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\n\n \n(c) The CESTAT shall give opportunity to the appellant to be heard, and on being shown \nsufficient cause, can give adjournment from hearing. In terms of proviso to Section 129B(1A) \nof the said Act, no such adjournment shall be granted more than three times to a party during \nhearing of the appeal. After hearing the case, CESTAT, pass such orders thereon as it thinks \nfit, confirming, annulling or modifying the decision or order appealed against or may refer / \nremand the case back to the authority which passed such decision or order with such \ndirections 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\n\n \n(d) The CESTAT may, at any time within six months from the date of the order, amend its order \nto rectify any mistake apparent from the rec ord that is brought to its notice by the Principal \nCommissioner of Customs or Commissioner of Customs or the other party to the appeal. \nPROVIDED that an amendment which has the effect of enhancing the assessment or \nreducing a refund or otherwise increasing the liability of the other party shall not be made \nunless the Appellant Tribunal has given notice to him of its intention to do so and has allowed \nhim 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\n\n \n(e) A prescribed fee is required to be paid for filing of appeal or rectification of mistake (ROM) or \nfor restoration of appeal. The fee prescribed at present is (i) Rs 1000, where amount of duty, \ninterest and penalty is upto Rs 5 lakh; (ii) Rs 5000, where amount of duty, interest and penalty \nis between Rs 5 lakh to Rs 50 lakh; (iii) Rs 10000, where amount of duty, interest and penalty Custom s Manual , 2023 \n332 \n is more than Rs 50 lakh; (iv) Rs 500 for any other purposes, including ROM or restoration of \nappeal. However, no fee is payable in case of appeal or ROM or restoration of appeal \napplicatio 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\n(f) The Appellate Tribunal, wherever possible, would hear and decide every appeal within a \nperiod of three years from the date of filing of appeal, \n \n4. Review of orders passed by Commissioner of Customs and Commissioner (Appeals) and \nfiling 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\n\n \n4.1 The process of review of the order of Principal Commissioner of Customs or Commissioner of \nCustoms and Commissioner of Customs (Appeals), by the Department is prescribed in Section 129 \nD(1) and Section 129A(2) of the Customs Act, respectively. \n4.2 As prescri bed in section 129D(1) of the Customs Act, 1962, the Committee of Principal Chief \nCommissioner of Customs or Chief Commissioner of Customs may call for and examine the \nrecords of any proceedings in which Principal Commissioner of Customs or Commissioner of \nCustoms has passed any decision or order as an adjudicating authority, for satisfying itself as to \nthe legality or propriety of any such decision or order. The Committee of Principal Chief \nCommissioners of Customs or Chief Commissioner of Customs, that co nsists of two, one of them \nbeing Jurisdictional Chief Commissioners, wherein, may direct, by an order, the Commissioner to \nfile an appeal to the Appellate Tribunal.", "The Committee of Principal Chief \nCommissioners of Customs or Chief Commissioner of Customs, that co nsists of two, one of them \nbeing Jurisdictional Chief Commissioners, wherein, may direct, by an order, the Commissioner to \nfile an appeal to the Appellate Tribunal. In case the Committee differs in its opinion as to the legality \nor propriety of the decisio n or order it shall make a reference to the Board, and the Board will \nexamine such order, and if it is of the view that order is not legal and proper, may, by order, direct \nthe 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 \nor Commissioner of Customs may call for and examine the record of any proceedings in which an \nadjudicating authority subordinate to him has passed any decision or order under Customs Act for \nthe purpose of satisfying himself as to the legality or propriety of any such decision or order and \nmay, by order, direct such authority or any officer of customs subordinate to him to apply to the \nCommissioner (Appeals) for the determination of such points arising out of the decision or order as \nmay be specified by the Principal Commissioner of Customs or Commissioner of Customs in his \norder. \n4.4 Every order under sub -section (1) or sub -section (2) has to be passed within three months from \ndate of communication of the decision or order of the adjudicating authority; PROVIDED that the \nBoard may, on sufficient cause being shown, extend the said period by another thirty days.", "An \nappeal would be filed by the adjudicating authority or any officer of customs authorized in this behalf \nmakes an application to the Appellate Tribunal or the Commissioner (Appeals) within a period of \none month from the date of communication of the order under the said sub -section s. \n4.5 The Committee of Chief Commissioners is notified by the Board under Section 129A(1B) of the \nsaid Act vide Notification No. 39/2005 -Cus.(NT), dated 13 -5-2005. \n4.6 In terms of Sections 129A(2), the Committee of Commissioners of Customs may, if it is of opi nion \nthat an order passed by the Commissioner (Appeals) under section 128A, is not legal or proper, \ndirect 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 \nof Customs differs in its opinion regarding the appeal against the order of the Commissioner \n(Appeals), it shall state the point or points on which it differs and make a reference to the \njurisdictional Principal Chief Commissio ner of Customs or Chief Commissioner of Customs who \nshall, after considering the facts of the order, if is of the opinion that the order passed by the \nCommissioner (Appeals) is not legal or proper, direct the proper officer to appeal to the Appellate \nTribu nal against such order. \n4.7 The Committee of Commissioners is notified by the Board under Section 129A(2) of the said Act \nvide Notification No. 40/2005 -Cus.(NT), dated 13 -5-2005. \n Custom s Manual , 2023 \n333 \n 5.", "40/2005 -Cus.(NT), dated 13 -5-2005. \n Custom s Manual , 2023 \n333 \n 5. Revision Application: \n5.1 The Central Government may, on the application of any person aggrieved by the order of \nCommissioner or Commissioner (Appeals), in cases of baggage, Drawback and short -landing/ not \nlanding of goods, annul or modify such orders as prescribed under Section 129DD of the Customs \nAct, 1962. However, the Central Go vernment may refuse to admit an application in respect of an \norder where the differential duty or fine or penalty involved determined by such order does not \nexceed Rs.5,000/ -. \n5.2 The filing of an application for Revision by Central Government need to be mad e within three \nmonths from the date of communication to the applicant of order against which the application is \nbeing made. The Central Government may allow a further period of three months, if it is satisfied \nthat there was sufficient cause for not presen ting it within the limitation period.", "The Central Government may allow a further period of three months, if it is satisfied \nthat there was sufficient cause for not presen ting it within the limitation period. \n5.3 In terms of Sections 129A and 129DD of the Customs Act, 1962 and the Customs (Appeals) Rules, \n1982 the Revision Application is required to be filed in a Form No. CA 8, prescribed under Rules \n8A and 8B of the said Rules. The fee prescribed is \n(a) Rs.200/ -, where the amount of duty and interest demanded, fine or penalty levied is upto \nRs.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\n(b) Rs.1,000/ -, where the amount of duty and interest demanded, fine or penalty levied is more \nthan Rs.1 lakh. However, no fee is to be paid in case Revision Application is filed by the \nDepartment.", "Chapter 30 - Offences and Penal Provisions - Para 10 - _10. Arrest_.txt\n9.1 The Customs Act, 1962 enjoins quasi -judicial proceedings to be followed before any penalties are \nimposed and any confiscation action etc., initiated against any offending goods. Apart from issuing \nShow Cause Notice under Section 124 of the said Act, the pe rsons concerned are required to be \ngiven opportunity of representation in writing and personal hearing in the matter. The notice and \nthe representation may be at the request of the person concerned be made oral. Besides issue of \nnotice under section 124, the proper officer may issue a supplementary notice under circumstances \nor manner prescribed by the Board. The adjudication authority is then required to pass final order \ntaking due note of all evidence brought on record.", "Chapter 30 - Offences and Penal Provisions - Para 10 - _10. Arrest_.txt\n9.2 As per Section 122 of the Custom s Act 1962, in every case, in which anything is liable to \nconfiscation or any person is liable to a penalty, such confiscation or penalty may be adjudged: - Custom s Manual , 2023 \n311 \n (a) Without limit, by a Principal Commissioner of Customs or Commissioner of Customs or a \nJoint Co mmissioner of Customs; \n (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\nBoard 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\nTable 30.1: Limits for confiscation of goods for respective Customs Officers", "Chapter 30 - Offences and Penal Provisions - Para 10 - _10. Arrest_.txt\nSl. \nNo. Customs Officer Value of goods liable for \nconfiscation \n(1) Assistant Commissioner of Customs or \nDeputy Commissioner of Customs Above rupees one lakh but not \nexceeding rupees ten lakhs \n(2) A Gazetted Officer of Customs lower in \nrank than an Assistant Commissioner of \nCustoms or Deputy Commissioner of \nCustoms Not exceeding rupees one lakh", "Chapter 30 - Offences and Penal Provisions - Para 10 - _10. Arrest_.txt\n9.3 Generally, \u2018mens rea\u2019 is not required to be proof for the imposition of penalty under the provisions \nof the Customs Act. The amount of penalty depends on the gravity of the offence and is to act as \na deterrent for the future.", "Chapter 30 - Offences and Penal Provisions - Para 10 - _10. Arrest_.txt\n\n \n9.4 Section 125 of the Customs Act, 1962 provid es for option to pay fine in lieu of confiscation. The \nproviso to section 125 states that redemption fine shall not exceed the market price of the goods \nconfiscated. This is the maximum penalty which can be levied. As per section 126 of the Customs \nAct, 19 62 when any goods are confiscated, such goods shall thereupon vest in the Central \nGovernment. The officer adjudging confiscation shall take and hold possession of the confiscated \ngoods.", "This is the maximum penalty which can be levied. As per section 126 of the Customs \nAct, 19 62 when any goods are confiscated, such goods shall thereupon vest in the Central \nGovernment. The officer adjudging confiscation shall take and hold possession of the confiscated \ngoods. Whenever the confiscation of goods is authorized as per the sub -sectio n (1) of section 125, \nof the Customs Act, 1962, the adjudicating authority MAY in the case of any goods where the \nimportation or exportation is prohibited under this Act or under any other law for the time being in \nforce, and SHALL, in the case any other g oods, give to the owner of the goods (or from whose \npossession or custody such goods have been seized), an option to pay in lieu of confiscation such \nfine as the said officer / authority thinks fit.", "If the proceedings are deemed to be concluded under \nthe p roviso to sub -section (2) of section28 or under clause (i) of sub -section (6) of section 28 in \nrespect of the goods which are not prohibited or restricted, the provisions of this section \n(redemption fine) shall not apply. Without prejudice to the provision s of the proviso to sub -section \n(2) of section 115, such fine shall not exceed the market price of the goods confiscated, less in the \ncase of imported goods the duty chargeable thereon.", "Chapter 30 - Offences and Penal Provisions - Para 10 - _10. Arrest_.txt\n9.5 Where any fine in lieu of confiscation of goods is imposed under su b-section (1), the owner of such \ngoods or the person referred to in sub -section (1) shall, in addition, be liable to any duty and charges \npayable in respect of such goods.", "Chapter 30 - Offences and Penal Provisions - Para 10 - _10. Arrest_.txt\n9.6 As per sub -section (3) of section 125 of the Customs Act, 1962, where the fine im posed under sub -\nsection (1) is not paid within a period of 120 days from the date of option given thereunder, such \noption 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\n5.1 As per Section 15 of the SEZ Act, any person, who intends to set up a Unit for manufacture of \ngoods or rendering servic es in a Special Economic Zone, may submit a proposal to the \nDevelopment Commissioner concerned. On receipt of the proposal, the Development \nCommissioner is required to submit the same to the Approval Committee for its approval. The \nApproval Committee may a pprove or approve with modification or reject a proposal placed before \nit within fifteen days of its receipt as per conditions prescribes in Rule 18 of SEZ Rules. Custom s Manual , 2023 \n233 \n 5.2 As per Rule 19 of the SEZ Rules, the Letter of Approval shall be valid for one year within w hich \nperiod the Unit shall commence production or service or trading or Free Trade and Warehousing \nactivity and the Unit shall intimate date of commencement of production or activity to Development \nCommissioner. On receipt of a request from the entrepreneu r, further extension can be granted \nby the Development Commissioner for a further period not exceeding two years.", "On receipt of a request from the entrepreneu r, further extension can be granted \nby the Development Commissioner for a further period not exceeding two years. The Development \nCommissioner may grant further extension of one year subject to the condition that two -thirds of \nactivities including construc tion, relating to the setting up of the Unit is complete. If the unit has not \ncommenced production or service activity within the validity period or the extended validity period, \nthe Letter of Approval shall be deemed to have been lapsed with effect from t he date on which its \nvalidity expired. The Letter of Approval shall be valid for five years from the date of commencement \nof production or service activity and it shall be construed as a license for all purposes related to \nauthorized operations, and, after the completion of five years from the date of commencement of \nproduction, the Development Commissioner may, at the request of the Unit, extend validity of the \nLetter 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\n8.1 Before any imported goods can be cleared for home consumption i n the country or for \nwarehousing for subsequent Customs clearances as and when needed etc., the importers have Custom s Manual , 2023 \n17 \n to comply with prescribed Customs clearance formalities. Essentially, these involve presentation \nof certain documents along with a prescribed app lication normally termed \n\u201cBill of Entry\u201d, which gives essential particulars in relation to imported goods, country of origin, \nparticulars of vessel/aircraft etc. seeking clearance of goods for home consumption/warehousing \netc. The importer either himself handles the import clearance documents or appoints Customs \nBrokers who are trained and experienced in Customs clearance work and are licensed by \nCustoms for such work in terms of the Customs Broker Licensing Regulations, 2018. \n8.2 The import clearance docume ntation, presentation, and processing are handled in the Custom \nHouses by Appraising staff trained in assessment matters.", "8.2 The import clearance docume ntation, presentation, and processing are handled in the Custom \nHouses by Appraising staff trained in assessment matters. After a tally has been made with related \nIGM to ensure the goods sought for clearance have arrived and declared in the particular IGM of \nthe vessel/aircraft mentioned in the Bill of Entry (or even where the prior manifest is filed) the \nscrutiny of documents - manually or through EDI system is taken up. The main function of the \nAppraising staff in the Custom Houses is the careful scrutiny of the Bill of Entry and related \nparticulars / information with a view to checking the import permissibility in terms of the Foreign \nTrade Policy and any other laws regulating import and to determine value, classification and duties \nleviable on the goods on import - (Basic, Additional, Anti -dumping, Safeguards etc.). Permissibility \nof various benefits of duty free clearances under different schemes or applicability of any \nexemption notification benefits is also checked and decided.", "Permissibility \nof various benefits of duty free clearances under different schemes or applicability of any \nexemption notification benefits is also checked and decided. \n8.3 Normally, the import d eclarations made are scrutinized without prior examination of the goods with \nreference to documents made available and other information about the values/classification \navailable with Customs and duties chargeable on the goods are assessed and paid up by t he \nimporter or his authorized representative. It is only at the time of clearance of the goods from the \ncustody of the port trusts/international airport authority or other custodians that these are examined \non percentage basis by separate staff posted in t he premises where the goods are stored pending \nCustoms clearance. These officers undertake checking of nature of goods, valuation and other \npart of declaration, or draw samples as may be ordered by the Appraising officers of the Custom \nHouse/Air Cargo Comp lexes/ICDs.", "These officers undertake checking of nature of goods, valuation and other \npart of declaration, or draw samples as may be ordered by the Appraising officers of the Custom \nHouse/Air Cargo Comp lexes/ICDs. If no discrepancies in relation to the nature of goods, quantity, \nvalue etc., are observed at the time of examination of the cargo, 'Out of Customs Charge' orders \nare issued, and thereafter goods can be cleared after discharging any other fees/ charges etc., of \nthe custodians. \n8.4 At times, for determining the duty liability and permissibility of import it may become necessary to \nexamine the goods. Such goods are examined after filing of Bill of Entry and other documents and \nbased upon the report o f the examining staff, duties etc. are assessed and if there is no prohibition \netc., the goods are taken clearance from the custodian without the need for further examination. \n8.5 Where disputes arise in the matter of classification/valuation or any violatio ns of any provisions of \nlaw are observed, where the goods cannot be allowed clearance finally without further \ninvestigations and following adjudication proceedings, the law provide for provisional clearances \nsubject to suitable bond/security.", "8.5 Where disputes arise in the matter of classification/valuation or any violatio ns of any provisions of \nlaw are observed, where the goods cannot be allowed clearance finally without further \ninvestigations and following adjudication proceedings, the law provide for provisional clearances \nsubject to suitable bond/security. Only where th e goods are of prohibited nature or in certain other \nexceptional cases, where provisional release is not considered advisable, the final decision may \nbe taken after results of enquiries etc. are known and adjudication proceedings completed, where \nnecessary . \n8.6 Customs clearance formalities for goods meant for export have to be fulfilled by presenting a \n\u201cShipping Bill\u201d a nd other related documents to the Export Section of the Custom Houses or EDI \nService Centres. The Appraising staff checks the declarations to assess the duties/cess, if \nleviable, propriety of export incentives, where claimed under different schemes like Du ty Drawback \nor duty free exemption schemes etc. Appropriate orders for examination before shipments are \nallowed export are given on the Shipping Bill.", "The Appraising staff checks the declarations to assess the duties/cess, if \nleviable, propriety of export incentives, where claimed under different schemes like Du ty Drawback \nor duty free exemption schemes etc. Appropriate orders for examination before shipments are \nallowed export are given on the Shipping Bill. The Customs staff in the docks/cargo \ncomplexes/ICDs examines the goods meant for export on percentage bas is, and allows shipment \nif there are no discrepancies misdeclarations etc., and no prohibitions/violations come to light. \nAppropriate penal action as per law is initiated where any fraudulent practices get detected during \ninitial stage of scrutiny or at th e time of examination etc. \n Custom s Manual , 2023 \n18 \n 9. Turant Customs -Next Generation reforms: \n9.1 The next generation reforms in the Customs clearance process under the umbrella of Turant \nCustoms are with the objectives of speedy clearance, transparency in decision making, and ease \nof doing business. Board rolled out numerous changes to the Customs clearance process, which \ncombine together support Turant Customs.", "Board rolled out numerous changes to the Customs clearance process, which \ncombine together support Turant Customs. These initiatives include the self -registration of goods \nby importers, automated clearances of bills of entry, digitisati on of customs documents, paperless \nclearance, etc. The Turant Customs is primarily based on Faceless, Contactless and Paperless \nCustoms processes. \n9.2 Faceless Customs : Indian Customs has initiated Faceless Assessment on imports from June \n2020 (Reference C ircular No.28/2020 -Customs and Instruction No.09/2020 both dated 5th June \n2020). The first phase began by linking Chennai and Bengaluru which was gradually expanded to \nother geographical locations till eventual all India coverage by 31.10.2020. Briefly put , Faceless \nAssessment uses a technology platform to separate the Customs assessment process from the \nphysical location of a Customs officer at the port of arrival. This measure is with the intent of \nbolstering efforts to ensure an objective, free, fair and just assessment.", "Briefly put , Faceless \nAssessment uses a technology platform to separate the Customs assessment process from the \nphysical location of a Customs officer at the port of arrival. This measure is with the intent of \nbolstering efforts to ensure an objective, free, fair and just assessment. Key objectives of Faceless \nAssessment include: \n(i) Anonymity in assessment for reduced physical interface between trade and Customs \n(ii) Speedier Customs clearances through efficient utilisation of manpower \n(iii) Greater uniformity of assessment acr oss locations \n(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\n\n \nRefer to Chapter 3 Para 4.1 for more details on Faceless Customs \n9.3 Contactless Customs : In recent years, CBIC has initiated reforms such as online registration of \ngoods, automated queuing and automated clearances of Bills of Entry, simplified online \nregistration in ICEGATE, auto debit of bonds, setting up of Turant Suvidha Kendras (TSKs) et c. \nAll these have enabled an environment which has done away with the requirement of members of \nthe trade to physically interact with Customs in the goods clearances process and has fostered a \n`Contactless Customs` environment. Refer to Chapter 3 Para 4. 2 for more details on Contact less \nCustoms . \n9.4 Paperless Customs: CBIC has taken initiatives to enable digital submission and transmission of \nboth Bills of Entry and Shipping Bills in 2020. Besides saving time, the cost of printing paper \ndocuments has also been substantially reduced. Refer to Chapter 3 Para 4. 3 for more details on \nFaceless Customs .", "Chapter 23 - Export Promotion Schemes - Para 2 - _2. Reward _Incentive Sch emes_.txt\n1.1 The Export Promotion Schemes implemented by CBIC relate to those provided in respective \nForeign Trade Policies issued from time to time. Presently the broad categories of schemes \npertaining 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\n\n \n(a) Incentive or Reward schemes under which exporters are granted duty credit through a scrip \nwhich is permitted to be utilized for exemption by way of debiting certain duties/tax, subject \nto conditions. \n(b) Duty exemption schemes like Advance Authorisation (A A) and Duty Free Import \nAuthorization (DFIA) which permit duty free import of inputs related to export production. \nExport Promotion Capital Goods (EPCG) Scheme permits duty free import of capital goods \nagainst an obligation to export goods in a specific t ime frame. \n(c) Duty remission scheme like the Post export EPCG duty credit scheme wherein duty credit \nscrip is issued based on Basic Customs duty paid in cash on Capital goods imported and \nutilized for fulfilment of export obligation.", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 11 - _12. Risk Management processes in Exports_.txt\n11.1 \u201cRisk Management System\u201d (RMS) is one of the most significant steps in the ongoing Business \nProcess Re -engineering of the Customs Department. RMS is based on the realization that ever -\nincreasing volumes and complexity of international supply chain and the deteriorating global \nsecurity scenario present formidable challenges to Cus toms. Besides, the traditional gatekeeper \napproach of scrutinizing every document and examining every consignment will simply not work. \nAlso, there is a need to reduce the dwell time of cargo at ports/airports, as well as the transaction \ncosts in order to enhance the competitiveness of Indian businesses, by expediting the release of \ncargo where compliance level is high. Thus, an effective RMS strikes an optimal balance between \nfacilitation and enforcement and promotes a culture of compliance. RMS is also ex pected to \nimprove the management of the Department\u2019s resources by enhancing efficiency and \neffectiveness in meeting stakeholder expectations and bringing the Customs processes at par with \nbest international practices.", "RMS is also ex pected to \nimprove the management of the Department\u2019s resources by enhancing efficiency and \neffectiveness in meeting stakeholder expectations and bringing the Customs processes at par with \nbest international practices. Custom s Manual , 2023 \n40 \n [Refer Circular No. 43/2005 -Cus., dated 24 -11-2005] \n11.2 Facilitation of legitimate trade is one of the key motivating forces for simplification of procedures \nand reduction of barriers to the trade. Indian Customs has been at the foref ront of taking initiatives \naimed at catalysing economic development through transparency, harmonization, predictability \nand automation in trade. Risk management has been one of the key vehicles for Indian Customs \nto better meet the demands of the operatin g environment of the Trade facilitation. The risk \nmanagement in its new avatar -an intelligence data driven risk management framework embedded \nwith compliance culture -has enabled more effective decision -making at all levels. The past 15 \nyears have produced many changes in implementation of risk management capabilities since its \nintroduction in the year 2005 in imports.", "The past 15 \nyears have produced many changes in implementation of risk management capabilities since its \nintroduction in the year 2005 in imports. The technology stack, which is based on Oracle database \nremained the same, but the original port -wise distributed architecture was replaced b y centralized \narchitecture in the year 2010. Now, RMS for cargo clearance is functional for all the locations, \nwhich have the facility of electronic cargo clearance. \n11.3 Indian Customs Risk Management System has already made forays into post -clearance audit, \nexports, container selection, IPR, integrated declaration and integrated risk management involving \npartner government agencies (single window), courier cargo, and e -sealing. With the insertion of \nproviso to Section 17 (2) of the Customs Act 1962 (vide Fina nce Act 2018), the selection for \nverification of self -assessed declarations (Bills of Entry or Shipping Bills) by the Assessing Officer \nshall primarily be on the basis of risk evaluation through appropriate selection criteria.", "Besides, \nprovisos to Section 47 (1) and Section 51(1), the orders of clearance of imported goods for home \nconsumption and goods for exportation respectively, in addition to the proper officer, may also be \ngiven electronically through the Customs Automation System on the basis of risk evaluation \nthrough appropriate selection criteria. This in turn paved way for machine release of goods through \ncustoms 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\n\n \n11.4 Risk Management processes in Imports: Bills of Entry and IGMs filed electronically in ICES \nthrough the Service Centre or the ICEGATE are transmitted by ICES to the RMS. RMS processes \nthe data through a series of steps and produces an electronic output for the ICES. This output \ndetermines whether a particular Bill of Entry will be taken -up for appraisement or examination or \nboth or be cleared after payment of duty without assessment and examination. As a part of \ndecision support, where necessary, RMS provides instructions for Appraising Officer, Examining \nOfficer or the Out -of-Charge Officer. It needs to be noted that the appraising and examination \ninstructions communicated by the RMS have to be necessarily followed by the proper officer. It is, \nhowever, possible that in a few cases the proper officer might decide to apply a particular treatment \nto the Bill of Entry which is at variance with the instruction received from the RMS. This may \nhappen due to risks which are not factored in RMS.", "It is, \nhowever, possible that in a few cases the proper officer might decide to apply a particular treatment \nto the Bill of Entry which is at variance with the instruction received from the RMS. This may \nhappen due to risks which are not factored in RMS. Such a course of action shall, however, be \ntaken only with the prior approval of the juri sdictional Pr. Commissioner/Commissioner of Customs \nor an officer not below the rank of Additional / Joint Commissioner of Customs, authorized by him \nfor this purpose, after recording the reasons for the same. A brief remark on the reasons and the \nparticul ars of Commissioner\u2019s authorization should be made by the officer examining the goods in \nthe departmental comments section of the electronic Bill of Entry in the EDI system. \n11.5 Automated clearances of Bills of Entry : A further trade facilitation initiative i n the Customs \nclearance process is the Customs Compliance Verification (CCV) which operates after an \nimporter registers the imported goods even while duty has not been paid or its payment is in \nprocess.", "11.5 Automated clearances of Bills of Entry : A further trade facilitation initiative i n the Customs \nclearance process is the Customs Compliance Verification (CCV) which operates after an \nimporter registers the imported goods even while duty has not been paid or its payment is in \nprocess. Once the goods are registered, the proper officer ca rries out all necessary verifications \nas per Sections 17/18 and Section 47(1) of the Customs Act, 1962. On satisfaction that the goods \nare ready for clearance, but for the payment of duties, the proper officer confirms the completion \nof the CCV for the par ticular Bill of Entry in the System. Thereafter, on payment of duty by the \nimporter, the Customs Automated System electronically gives clearance to the Bill of Entry, as \nprovided for in the 1st proviso to Section 47(1) of the Customs Act, 1962. This facili ty of automated \nclearance of Bills of Entry has been introduced on a pilot basis in Chennai Customs House and \nJawaharlal Nehru Customs House w.e.f. 06.02.2020.", "This facili ty of automated \nclearance of Bills of Entry has been introduced on a pilot basis in Chennai Customs House and \nJawaharlal Nehru Customs House w.e.f. 06.02.2020. The said facility was introduced at an all \nIndia level w.e.f. 05.03.2020. \n[Refer Circular No. 09/2019 -Customs dated 2 8-02-2019 , Circular No.05/2020 -Customs dated Custom s Manual , 2023 \n41 \n 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\n\n \n11.6 Post-Clearance Audit (PCA): Based on a set of criteria, bills of entry are selected for PCA under \nthe Risk Management Syste m for audit/verification of the correctness of the \ndeclaration/assessment of the bill of entry. The objective of PCA is to monitor, maintain and \nenhance compliance levels, while reducing the dwell time of cargo. The RMS selects the Bills of \nEntry for audit , after clearance of the goods, and these selected Bills of Entry are directed to audit \nofficers for scrutiny. \n11.7 As per the new scheme introduced in the Customs Act, 1962 (vide Finance Act, 2018), the \nendeavour is to audit the assessment and also to verify compliance of an auditee with the various \nprovisions of the Customs Act and other allied laws in respect of imported or export or dutiable \ngoods, as a means to measure and improve compliance.", "A new Section 99A (under Chapter XIIA) \nhas been introduced in the Customs Act 1962, to provide a statutory framework for the procedure \nfor conducting post clearance audit. The Customs Audit Regulations (CAR), 2018 framed under \nSection 99A of the Act are notified vide Notif ication No.45/2018 -Customs (NT) dated 24.05.2018 \nin supersession of the On -site Post Clearance Audit regulations consequent to omission of Section \n17(6) of the Act. Regulation (4) of the said CAR, 2018 stipulates that the selection of auditee or \nthe select ion of import declarations or export declarations, as the case may be, for the purposes \nof 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\n14.1 A licensee shall allow transfer of warehoused goods to another warehouse with the permission of \nthe bond officer under section 67 on the Form for transfer of goods from a warehouse. Where an \nowner of the warehoused goods produces the Form for transfer of goods from a warehouse \nbearing the o rders of the bond officer, the licensee shall , - \n \n(a) allow removal of the goods and their loading onto the means of transport; \n \n(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\n(a) allow removal of the goods and their loading onto the means of transport; \n \n(b) affix a one -time-lock to the means of transport; \n \n(c) endorse the number of the one -time-lock on the Form for transfer of goods from a \nwarehouse and retain a copy thereof; \n \n(d) endorse the number of the one -time-lock on the transport document and retain a copy \nthereof; \n \n(e) take into record the removal of the goo ds; and", "Chapter 9 - Warehousing - Para 14 - _15. Clearance of warehoused goods for home consumption_.txt\n(d) endorse the number of the one -time-lock on the transport document and retain a copy \nthereof; \n \n(e) take into record the removal of the goo ds; and \n \n(f) cause to be delivered, copies of the retained documents to the bond officer. \n \n14.2 Upon receipt of goods from another warehouse, a licensee shall \n(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\n(b) inform the bond officer immediately if the one -time-lock is not found intact, and refuse the \nunloading of the goods; \n \n(c) allow unloading, provided the one -time-lock i s found intact, and verify the quantity of goods \nreceived by reconciling with the Form for transfer of goods from a warehouse bearing the \norders of the bond officer; \n \n(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\n(d) report any discrepancy in the quantity of goods to the bond officer within twenty -four hours; \n \n(e) endorse the Form for transfer of goods from a warehouse with quantity received and retain \na copy thereof; \n \n(f) acknowledge the receipt of the goods by endorsing the transportation document presented \nby the carrier of the goods and retain a copy the reof; \n(g) take into record the goods received; and", "Chapter 9 - Warehousing - Para 14 - _15. Clearance of warehoused goods for home consumption_.txt\n(h) cause to be delivered, copies of the retained documents to the bond officer and to the \nwarehouse keeper of the warehouse from where the goods have been received.", "Chapter 18 - Import of Samples - Para 3 - _3. Mach inery import_.txt\n2.1 India is a signatory to the 1952 Geneva Convention to facilitate the Importation of commercial \nsamples and advertising materials. The notifications issued in this regard enable duty free import \nof genuine commercial samples into the country for smooth flow of trade. It is, however, not to be \nused as a means to avoid paying Customs duty through repeated imports of samples in smaller \nlots.", "Chapter 18 - Import of Samples - Para 3 - _3. Mach inery import_.txt\n2.2 Goods prohibited under Foreign Trade (Development and Regulation) Act, 1992 are not allowed \nto be imported as samples e.g. wild animals, wild birds and parts of wild animals and birds, ivory, \narms and ammunitions, and narcotic drugs.", "Chapter 18 - Import of Samples - Para 3 - _3. Mach inery import_.txt\n\n \n2.3 Bonafide trade samples can be imported provided these have been supplied free of charge. For \nduty free clearance the value of individual sample should not exceed Rs.5,000/ - and aggregate \nvalue should not exceed Rs.3,00,000/ - per year or 50 units of samples in a ye ar. However, the \nprototypes of engineering goods can be imported even if the value is more than Rs.5,000/ -. Such \nprototypes can be imported upto a value of Rs.10,000/ - without payment of duty as long as the \ngoods are rendered useless as merchandise by a su itable process. In case the value exceeds \nRs.10,000/ -, the said goods have to be re -exported within a period of 9 months or such extended \nperiod as the Assistant/Deputy Commissioner of Customs may allow. The high valued samples \nare cleared after depositing duty with Customs and giving an undertaking for their re -export within \nnine months.", "The high valued samples \nare cleared after depositing duty with Customs and giving an undertaking for their re -export within \nnine months. The deposited duty is refunded when the machinery is exported back. However, if \nmore than one product is being imported into India, the value limit is increased proportion ately. \nSimilarly, if the samples are consigned to more than one consignee, by any foreign company, and \nare sent at the same time through the same port/airport, it shall not be charged to duty if the value \nlimit of Rs.5,000/ - per unit is adhered to. The con signments meant for distribution to different \nparties in India can also be imported together for convenience of transport, if the packets are \nclearly marked and addressed to different persons in India.", "Chapter 18 - Import of Samples - Para 3 - _3. Mach inery import_.txt\n\n \n2.4 A commercial traveller of foreign country is eligi ble to carry bonafide samples if the value of each \nof the item is not more than Rs.5,000/ - per unit. He is also not required to produce the IEC code \nat the time of clearance of these goods. The traveller must declare that these \ngoods are meant for securin g export order or guidance of exporters, and that the total value does \nnot exceed Rs.3,00,000/ - per item during the 12 month period and that he has not imported more \nthan 50 units of the said goods within the last 12 months. He also undertakes that he woul d not \nsell 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\n2.5 The value of Rs.5,000/ - is the value of the goods in the country of dispatch excluding local \nrefundable taxes like VAT. In case of free samples of Rs.5,000/ -, its val ue does not include freight Custom s Manual , 2023 \n190 \n or courier charges. If value is above Rs.5000/ -, the freight and insurance charges would be added \nto calculate the duty payable.", "Chapter 18 - Import of Samples - Para 3 - _3. Mach inery import_.txt\n2.6 Importers are trusted to declare correctly and adhere to the undertaking of the limit of yearly value \nand quantity. Any person suspected to contravene the limit or undertaking deliberately is liable to \nbe investigated, penalized and/or prosecuted.", "Chapter 12 - Merchant Overtime Fee - Para 3 - _3. Procedure for posting of officers on overtime basis_.txt\n2.1 The overtime fee is levied for services rendered by the Customs officers to trade beyond normal \nworking hours or on holidays. If the service is rendered at a place that is not their normal place of \nwork or at a place beyond the Customs area, overtime is levied even during the normal working \nhours. The term \u2018function\u2019 means any function performed by the Customs officer under the \nCustoms Act, 1962 and it includes: \n(a) Examination of the goods and related functions, \n(b) Loading and unloading of goods whether generally or specifically, \n(c) Escorting goods from one Customs area to the other, and \n(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\n\n \n2.2 The term 'working hours' means the duty hours prescribed by the jurisdictional Commissioner of \nCustoms for normal Customs work. Where different working hours have been prescribed by the \nCommissioner of Customs for different items of Customs work or for different places within his \njurisdiction, such working hours are to be considered as 'working hours' for the purpose of levy of \novertime fee. \n2.3 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\n\n \nTable 12.1: Present rates of overtime fee for rendering services by the Custom officers \nCategory of \nofficers \n Fee per hour or part thereof \non working days (in Rs.) Fee per hour or part \nthereof on holidays (in Rs.) \n6 am - 8 pm 8 pm - 6 am 6 am - 8 pm 8 pm - 6 am \nAppraisers, \nSuperintendent \n(Customs \nPreventive) and \nSuperintendent \n(Central Excise) 85 125 140 180 Custom s Manual , 2023 \n136 \n Category of \nofficers \n Fee per hour or part thereof \non working days (in Rs.) Fee per hour or part \nthereof on holidays (in Rs.)", "Fee per hour or part \nthereof on holidays (in Rs.) \n6 am - 8 pm 8 pm - 6 am 6 am - 8 pm 8 pm - 6 am \nAir Customs \nOfficers, \nExaminers, \nPreventive Officers \nand Inspectors of \nCentral Excise 75 100 105 145 \nClass IV staff 35 45 55 60", "Chapter 12 - Merchant Overtime Fee - Para 3 - _3. Procedure for posting of officers on overtime basis_.txt\n\n \n2.4 Overtime fee is levied for a minimum of 3 hours in each case, except in cases of overtime postings \nimmediately preceding or immediately following the working hours of the concerned cadre of \nofficers. The period between the midnight and 6 am is treated as a block for calculation of overtime \nfee whether the services are required for the entire block or for a portion thereof. In regard to \nservices provided by Customs officers during working hours at a place beyond Customs area, the \novertime fee is charged for the entire block of working hours before lunch or after lunch, as the \ncase may be, whether the request for the services of Customs officer is for the entire block or a \nportion thereof.", "Chapter 1 - Overview of Customs Functions - Para 12 - _5. CCFC_.txt\nWith a view to expedite decision -making in respect of re -export of \nwhen the said goods are destined elsewhere but which are inadvertently imported at a \nparticular Customs station, the Board has decided t hat the permission for re -export may be \ngranted on merit by the officer concerned as per the adjudication powers as per Section 122 \nof the Customs Act, 1962. \n[Refer Circulars No.24/2011 -Cus., dated 31 -5-2011 and \nNo.4/2015 Cus dated 20 -1-2015] \n4. CRCL Module - Forwarding of samples using electronic Test Memo to CRCL and other \nRevenue Laboratories: As detailed in circular No. 46/2020 -Customs dated 15.10.2021, \nCRCL and other Revenue Laboratories have been upgraded with several new, state of the \nart equipment, thereby enabling the testing of a wider variety of commodities in lesser time, \nwith greater accuracy.", "46/2020 -Customs dated 15.10.2021, \nCRCL and other Revenue Laboratories have been upgraded with several new, state of the \nart equipment, thereby enabling the testing of a wider variety of commodities in lesser time, \nwith greater accuracy. For details, the CRCL brochure available at www.crcl.gov.i n may be Custom s Manual , 2023 \n14 \n perused. In order to further ease the testing process, DG Systems has enabled a \u2018CRCL \nmodule\u2019 in ICES with the objective of automating all paperwork related to sampling, \nforwarding of test memos to CRCL and other Revenue Laboratories, and electron ic receipt \nof test reports, instantly by the Customs Officers. The officials of CRCL and other Revenue \nLaboratories have been provided access for both import and export functionalities in the \nCRCL module. The CRCL module is also seamlessly integrated with current modules of \nICES. \n[Refer Circular No.46/2020 -Customs dated 15.10.2020 and \nInstruction No.14/2021 -Customs dated 21.06.2021 ]", "Chapter 25 - Export Oriented Units - Para 1 - _1. Introduction_.txt\nExport Oriented Units", "Chapter 2 - Arrival of Conveyances and Related Procedures - Para 4 - _4. Delivery of Arrival Manifest or Import Manifest or Import Report_.txt\n3.1 Section 37 of the Customs Act, 1962 empowers the proper offic er of Customs to board any \nconveyance carrying imported goods or export goods and Section 38 ibid provides that the proper \nofficer may require the person in charge of any conveyance to answer any question or produce \nany documents. The person in charge of t he conveyance is bound to comply with these \nrequirements.", "Chapter 25 - Export Oriented Units - Para 27 - _32. Cost Recovery charges_.txt\n30.1 EOUs may send capital goods abroad for repair with permission of Customs authorities. Any \nforeign exchange payment for this purpose will also be allowed. However, no permission will be \nrequired for sending capital goods for repair within the country. \n30.2 Rem oval of capital goods by all units irrespective of status within the country for the purpose of \ntest, repair, calibration and refining on the basis of prior intimation to the proper officer subject to \nmaintenance of proper accounts of removal and receipts of goods is also allowed. \n[Refer Circular No. 17/2006 -Cus, dated 1 -6-2006] Custom s Manual , 2023 \n256 \n 31. Special provisions relating to Gems and Jewellery EOUs: \n31.1 The EOUs in Gems and Jewellery sector are allowed certain special facilities as mentioned below, \nwith prior permission of Assistant/ Deputy Commissioner of Central Excise and Customs. \n(i) An authorized person of the EOU can import gold in primary form, upto 10 Kgs in a financial \nyear through personal carriage,", "(i) An authorized person of the EOU can import gold in primary form, upto 10 Kgs in a financial \nyear through personal carriage, as per guidelines prescribed by RBI and DOR; \n(ii) The items of gems and jewellery to be taken out temporarily into DTA without payment of \nduty for the purpose of display and to be returned thereafter; \n(iii) Personal carriage of gold/ silver/ platinum jewellery, cut & polished diamonds, semi -precious \nstones, beads and articles as samples upto US$ 1 million for export promotion tours and \ntemporary display/ sale abroad with the approval of development Commissioner subject to \nthe condition that the exporter would bring back the goods or repatriate sale proceeds within \n45 days from the date of departure through normal banking channel and that the unit shall \ndeclare personal carriage of such samples to Customs while l eaving country and obtain \nnecessary endorsement; \n(iv) Export of jewellery including branded jewellery for display and sale in the permitted shops \nsetup abroad, or in the showroom of their distributors or agents provided that items not sold \nabroad within 180 d ays, shall be re - imported within next 45 days;", "(iv) Export of jewellery including branded jewellery for display and sale in the permitted shops \nsetup abroad, or in the showroom of their distributors or agents provided that items not sold \nabroad within 180 d ays, shall be re - imported within next 45 days; \n(v) Gems and jewellery manufactured in the EOUs situated in the municipal limits of Calcutta, \nChennai, Delhi and Mumbai and sold to a foreign -bound passenger are allowed to be \ntransferred to the retail outlets or showrooms set up in the departure lounge or Customs \nwarehouse at international airports for being handed over to the said passenger for the \npurpose of export. \n(vi) Removal of moulds, tools, patterns, and drawings into the DTA for jobwork without payment \nof duty and to be returned to the unit thereafter.", "Chapter 26 - International Passenger Facilitation - Para 3 - _4. Import of jewellery_gold_silver_.txt\n2.1 Airlines generally provide the Customs Baggage Declaration Form to the passengers in the aircraft \nitself. All passengers who come to India and have anything to declare or are carrying dutiable or \nprohibited goods must fill up the same clearly mentioning the quantity and value of goods brought. \nOn landing, the passenger takes delivery of baggage, if any, from the conveyer belt and \napproaches the Customs where the passenger exercises the option of seeking clearance through \nthe Green Channel or through the Red Channel. \n2.2 The Green Channel or Walk Through Channel applies to passengers who have nothing to declare \nand are carrying dutiable goods within the prescribed free allowance. On the basis of their Oral \nDeclaration /Declaration on Customs Baggage Declaration Form such passengers cross the Green \nChannel without any question being asked by Customs and exit the airport after handing over the \nCustoms Baggage Declaration Form to the Customs Officer/Sepoy at the exit. \n2.3 The Red Channel is meant for passengers who have something to declare or are carrying goods \nin excess of the duty free allowance.", "2.3 The Red Channel is meant for passengers who have something to declare or are carrying goods \nin excess of the duty free allowance. The passenger hands over Customs Baggage Declaration \nForm to the officer on duty at this Channel. In case the Form is incomple te the Customs Officer \nhelps record the Oral Declaration (O.D) of the passenger and thereafter countersigns/stamps the \nsame, after taking the passenger's signature. In order to identify the frequent \u201cshort visit\u201d \npassengers the Customs Officer also scrutin izes the passport/ other travel documents of the \npassengers. The declaration of goods and their values is generally accepted and duty assessed. \nOn payment of applicable duty the passenger is allowed clearance. \n2.4 Any passenger found walking through the Green Channel with dutiable/prohibited goods or found \nmis declaring the quantity, description or value of dutiable goods at the \u201cRed Channel\u201d (the \nbaggage is examined where misdeclaration is suspected), is liable to strict penal action including \narrest/prosecut ion apart from seizure/confiscation of the offending goods depending upon gravity \nof violation detected.", "In case the passenger brings any goods in baggage that are essentially for \ncommerce and not for personal use, or imports goods in commercial quantity, these goods \nbecome liable to confiscation and the passenger liable to strict penal action. Only bonafide \nbaggage items for personal use or use by members of his family are allowed to be imported as \nbaggage. In case of frequent \u201cshort visit\u201d passengers and repeat offenders, the Customs officers \nwould impose higher levels of fines and penalties and for deterrent effect even consider \nprosecution in a Court of law. Custom s Manual , 2023 \n262 \n [Refer Circular No. 08/2016 -Customs dated 08.03.2018] \n3. Duty free allowances and entitlements for Indian Residents and Foreigners Residing in \nIndia: \n3.1 The duty free entitlement of passengers \u201cIndian resident or a foreigner residing in India or a tourist \nof Indian origin, not being an infant\u201d includes articles in his bona fide baggage i.e. used personal \neffects (excluding required for satisfying the daily necessities of life, and travel souvenirs.", "used personal \neffects (excluding required for satisfying the daily necessities of life, and travel souvenirs. In \naddition, articles other than those mentioned in Annexure I of the Baggage Rules, 2016 valued at \nup to Rs. 50,000/ - are allowed free of duty if carr ied as accompanied baggage of such passenger. \nHowever, a tourist of foreign origin is allowed articles other than those mentioned in Annexure I \nvalued at up to Rs. 15,000/ - free of duty if carried as accompanied baggage. \nPassengers i.e. an Indian residen t or a foreigner residing in India or a tourist, not being an infant \narriving from Nepal, Bhutan and Myanmar, by routes other than by land, the free allowance for \narticles other than those mentioned in Annexure I is Rs. 15,000/ - and for such passengers arr iving \nby land, only used personal effects shall be allowed duty free. An infant passenger (child not more \nthan two years of age) shall be allowed only personal effects duty free.", "15,000/ - and for such passengers arr iving \nby land, only used personal effects shall be allowed duty free. An infant passenger (child not more \nthan two years of age) shall be allowed only personal effects duty free. \n The free allowance of a passenger shall not be allowed to pool with the free allowance of any other \npassenger. \n3.2 In addition to the above, such passengers are allowed the following quantities of tobacco products \nand alcohols within the aforesaid duty free allowances: \n(i) 100 cigarettes sticks or 25 cigars or 125 gms tobacco. \n(ii) Alcoholic liquor and wines upto 2 litres . \n3.3 The items that are not allowed free of duty include firearms, cartridges of firearms, cigarettes/ \ncigars/ tobacco or alcoholic liquor and wines that is in excess of what is allowed within the free \nallowance, gold or silver, in any form(other than ornaments) unless specified otherwise.", "3.3 The items that are not allowed free of duty include firearms, cartridges of firearms, cigarettes/ \ncigars/ tobacco or alcoholic liquor and wines that is in excess of what is allowed within the free \nallowance, gold or silver, in any form(other than ornaments) unless specified otherwise. \n3.4 The bonafide baggage items that are in excess of the duty free allowance can be cleared on \npayment of a uniform rate of Customs duty that is currently @35%+ Cess, as applicable , except \nfor items like liquor, cigarette etc. that are charged to a higher rate of duty as applicable to imports \nother than as baggage. \n3.5 Duty free baggage allowances and entitlements for Indian Residents and Foreigners Residing in \nIndia has been disallowe d in respect of Flat Panel (LCD/LED/Plasma) Television. [Refer \nNotification 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\n16.1 The AEO Programme Manager may suspend the Certificate of AEO Status in the following cases: \n \ni. Where any non -compliance with the conditions or criteria for the Certificate of AEO Status \nhas been detected; or \n \nii. In the case of a Custodian or Custom Broker or Warehouse Operator, where the basic license \nas a Custodian or Custom Broker or Warehouse Operator, as the case may be, has been \nsuspended by the compe tent authority.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 10 - _17. Restoration of suspended_ downgraded AEO Status_.txt\n\n \n16.2 In the case of an AEO importer or an AEO exporter, if any show cause notice has been issued \nalleging infringement of Customs/GST/erstwhile Central Excise or Service Tax law, other than \nthose covered under para 3.2.1 of the said circular as amended, AEO Pro gramme Manager may \ndowngrade the status of an AEO -T3 to AEO -T2 or AEO -T1, or downgrade the status of an AEO -\nT2 to AEO -T1, or suspend the status of the AEO, as deemed appropriate. The decision shall be \ntaken after due diligence and on careful evaluation of the material evidence and arguments against \nthe AEO of the case. The AEO Programme Manager may consult the jurisdictional \nCommissionerate before arriving at the final decision in this regard. The decision to downgrade the \nAEO status shall be purely an admi nistrative decision.", "Chapter 21 - Intellectual Property Rights - Para 3 - _3. Conditions for registration_.txt\n2.1 Copyright Act, 1957, the Trade Marks Act, 1999, the Designs Act, 2000 and the Geographica l \nIndications of Goods (Registration and Protection) Act, 1999 have provisions prohibiting import of \ngoods infringing Intellectual Property Rights under the respective Acts.", "Chapter 21 - Intellectual Property Rights - Para 3 - _3. Conditions for registration_.txt\n2.2 Central Government has been empowered under Section 11 of the Customs Act, 196 2 to issue \nnotifications for prohibiting either absolutely or subject to such conditions as may be specified in \nthe notification, the import or export of goods of any specified description. Section 11(2) of the said \nAct details the purpose for which such a notification may be issued by the Central Government \nwhich, inter -alia, covers the following purpose:", "Chapter 21 - Intellectual Property Rights - Para 3 - _3. Conditions for registration_.txt\n(i) Protection of patents, trademarks and copyrights. [Section 11(2)(n)]; and \n \n(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\n\n \n2.3 Notification No. 51/2010 -Customs (N.T.) dated 30.06.2010 as amended vide Notification No. \n57/2018 -Customs (N.T.) dated 22.06.2018 prohibits import of goods infri nging specified provisions \nof Trade Marks Act, Copyright Act, Designs Act, and Geographical Indications Act subject to \nfollowing the procedure prescribed under the Intellectual Property Rights (Imported Goods) \nEnforcement Rules, 2007 (IPR Rules) issued und er Notification No. 47/ 2007 -Customs (N.T.) \ndated 08.05.2007 as amended vide notification No. 56/2018 -Customs (N.T.) dated 22.06.2018. \nGoods in transit through India are excluded from its coverage and only goods intended for sale or \nuse in India would be c overed under the notification.", "Chapter 21 - Intellectual Property Rights - Para 3 - _3. Conditions for registration_.txt\n\n \n2.4 The prohibition of imported goods for the purpose of protecting intellectual property rights as \nspecified under Notification No.51/2010 -Customs (N.T.) dated 30.06.2010, does not relate to all \ninfringements under the paren t IPR Acts but only to those imports that infringe the specific \nprovisions of various parent Acts governing IPR, mentioned in the notification No. 51/2010 -\nCustoms (N.T.) dated 30.06.2010 as amended vide Notification No. 57/2018 -Customs (N.T.) \ndated 22.06.2 018. To illustrate, in case of the Trade Marks Act, 1999, prohibitions against \ninfringement of trade marks on import of goods intended for sale or use in India, that attract the \nprovisions IPR (Imported Goods) Enforcement Rules, 2007 would apply to:", "Chapter 21 - Intellectual Property Rights - Para 3 - _3. Conditions for registration_.txt\n(i) Imported goods having applied thereto a false trade mark, as specified in section 102 of the \nTrade Marks Act, 1999; and", "Chapter 21 - Intellectual Property Rights - Para 3 - _3. Conditions for registration_.txt\n(ii) Imported goods having applied thereto any \u2018false trade description\u2019 with the meaning of \ndefinition provided in clause (i), in relation to any of the matters connected to description, \nstatement or other indication direct or indirect of the product but not i ncluding those specified \nsub- clauses (ii) and (iii) of clause (za), of sub -section (1) of Section 2 of the Trade Marks \nAct, 1999.", "Chapter 21 - Intellectual Property Rights - Para 3 - _3. Conditions for registration_.txt\n\n \n2.5 In this context, the issue of permitting import of original/genuine products (not counterfeit or \npirated) which are sold/ acquired legally abroad and imported into the country, by persons other \nthan the intellectual property right holder without permission/ authorisation of the IPR holder, \nknown in the trade as \u2018parallel imports\u2019 has been clarified by the Department of Indust rial Policy Custom s Manual , 2023 \n208 \n and Promotion (DIP&P), Ministry of Commerce & Industries, which is nodal authority for all matters \nrelating to (i) Trade Marks Act, 1999 and (ii) Designs Act, 2000. CBIC\u2019s circular No. 13/2012 -\nCustoms dated 08.05.2012 may please be referred.", "CBIC\u2019s circular No. 13/2012 -\nCustoms dated 08.05.2012 may please be referred. \n2.6 The Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 provide a procedure \nto be followed by the right holders and Customs officers to prohibit importation of goods infringing \nIntellectual Property Rights and the action to be taken, by th e right holders and Customs Officers, \nafter 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\n(i) Notice to be given by a right holder in writing to the Commissioner of Customs or any \nCustoms Officer authorised by Commissi oner requesting for suspension of release of \nimported goods suspected to be infringing intellectual property rights; \n \n(ii) Notice to be accompanied by fees of Rs.2,000/ -; \n \n(iii) Within 15 days or extended period additional information to be supplied by the right holder \nto Deputy/Assistant Commissioner, if missing from the format;", "Chapter 21 - Intellectual Property Rights - Para 3 - _3. Conditions for registration_.txt\n(iii) Within 15 days or extended period additional information to be supplied by the right holder \nto Deputy/Assistant Commissioner, if missing from the format; \n \n(iv) Right holder to inform Customs, when his IPR ceases to be valid; \n \n(v) Time limit for right holders to join proceedings; \n \n(vi) A single point for registration of the right holder; \n \n(vii) Adequate protection to the rightful importer and for indemnifying Customs; \n \n(viii) Suo-moto action by Customs;", "Chapter 21 - Intellectual Property Rights - Para 3 - _3. Conditions for registration_.txt\n(vi) A single point for registration of the right holder; \n \n(vii) Adequate protection to the rightful importer and for indemnifying Customs; \n \n(viii) Suo-moto action by Customs; \n \n(ix) Disposal of the confiscated goods; and \n \n(x) Goods of non -commercial nature contained in personal baggage or sent in small \nconsignments meant for personal use would not attract prohibition.", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt\n3.1 Section 17 of the Customs Act, 1962 provides that an importer entering any imported goods under \nsection 46 or an exporter entering any export goods under section 50 shall self -assess the duty. \nThus, under self -assessment, it is the importer or exporter who will ensure that he declares the \ncorrect classification, applicable rate of duty, value, benefit of exemption notifications claimed, if \nany, etc. in respect of the imported / export goods while presenting Bill of Entry or Shipping Bill. \n3.2 The declaration filed by the importer or exporter may be verified by the proper officer when so \ninterdicted by the Risk Management Systems (RMS). Such verification will be done sele ctively on \nthe basis of the RMS, which not only provides assured facilitation to those importers having a good \ntrack record of compliance but ensures that on the basis of certain rules, intervention, etc., high \nrisk consignments are interdicted for detaile d verification before clearance.", "On the basis of \ninterdictions under RMS, Bills of Entry may either be taken up for verification of assessment or for \nexamination of the imported goods or both. If the self -assessment is found incorrect, the duty may \nbe rea ssessed. In cases where there is no interdiction by RMS or non existence of any other \nfactor, there will be no cause for the declaration filed by the importer to be taken up for verification, \nand such Bills of Entry will straightaway be facilitated for cle arance without assessment and \nexamination, on payment of applicable duty, if any. \n3.3 The verification of a self -assessed Bill of Entry or Shipping Bill, which are interdicted by the RMS, \nshall be with regard to correctness of classification, value, rate of duty, exemption notification or \nany other relevant particular having bearing on correct assessment of imported or export goods. \nFor the purpose of verification, the proper officer may order for examination or testing of the \nimported or export goods. The pr oper officer may also require production of any relevant document \nor ask the importer or exporter to furnish any other relevant information.", "For the purpose of verification, the proper officer may order for examination or testing of the \nimported or export goods. The pr oper officer may also require production of any relevant document \nor ask the importer or exporter to furnish any other relevant information. Thereafter, if the self -\nassessment is not found to have been done correctly, the proper officer may re -assess the d uty. \nThis is without prejudice to any other action that may be warranted under the Customs Act, 1962. \nOn reassessment, contrary to the self -assessment done by the importer or exporter, the proper \nofficer shall pass a speaking order, if so desired by the im porter or exporter, within 15 days from \nthe date of re -assessment of bill of entry or shipping bill. When verification of self -assessment in \nterms of Section 17 requires testing / further documents / information, and the goods cannot be \nre-assessed quickly however, the importer or the exporter requires the goods to be cleared on \nurgent basis.", "When verification of self -assessment in \nterms of Section 17 requires testing / further documents / information, and the goods cannot be \nre-assessed quickly however, the importer or the exporter requires the goods to be cleared on \nurgent basis. In such cases, provisional assessment may be done in terms of Section 18 of the \nCustoms Act, 1962, once the importer or exporter, as the case may be, furnishes such se curity as \ndeemed fit by the proper officer of Customs for payment of deficiency, if any, between the duty as \nmay be finally assessed or re -assessed as the case may be, and the duty provisionally assessed. \n3.4 In cases, where the importer or exporter is not ab le to determine the duty liability or make self -\nassessment for any reason, except in cases where examination is requested by the importer under \nproviso to Section 46(1), a request shall be made to the proper officer for provisional assessment \nof duty under Section 18 (1)(a) of the Customs Act, 1962.", "In such a situation an option is available \nto the proper officer to resort to provisional assessment of duty by asking the importer / exporter \nto furnish security as deemed fit for payment of the deficiency, if any, between the duty as may be \nfinally assessed or re -assessed, as the case may be, and the duty provisionally assessed. \n3.5 For the purpose of proper assessment of duty and to ensure correctness of trade statistics, \nimporters/exporters should mandatorily de clare the Standard Unit Quantity Code (UQC), as \nindicated in the Customs Tariff Act, 1975. \n[Refer Circular No. 26/2013 -Cus. dated 19 -7-2013] Custom s Manual , 2023 \n33 \n 4. Turant Customs \n4.1 India has seen significant improvements in the World Bank\u2019s Ease of Doing Business (EoDB ) \nIndex rankings in recent years. Customs is concerned with the `Trading Across Borders` (TAB) \ncomponent of the EoDB index which is primarily based on time and cost of import and export \nprocesses.", "Customs is concerned with the `Trading Across Borders` (TAB) \ncomponent of the EoDB index which is primarily based on time and cost of import and export \nprocesses. The improvements in the TAB parameter of EoDB Index have be en made possible \nlargely due to several reform measures initiated and implemented by the CBIC, which inter alia \ninclude SWIFT, e -Sanchit, DPD, revised AEO programme, RFID e -seal programme etc. which \ncombined to reduce the time and cost of clearance of good s in the various Customs ports. The \nnext target of Government is to be in the top 50 of the EoDB ranking in this category and the efforts \nin this direction are being spearheaded by the CBIC by the introduction of the next generation \nreforms aptly named Tur ant Customs which is a comprehensive package of various elements that \nhave been implemented in recent years. The next generation reforms in the Customs clearance \nprocess under the umbrella of Turant Customs are with the objectives of speedy clearance, \ntransparency in decision making, and ease of doing business. Board rolled out numerous changes \nto the Customs clearance process, which combine together support Turant Customs.", "The next generation reforms in the Customs clearance \nprocess under the umbrella of Turant Customs are with the objectives of speedy clearance, \ntransparency in decision making, and ease of doing business. Board rolled out numerous changes \nto the Customs clearance process, which combine together support Turant Customs. These \ninitiatives include the self -registration of goods by importers, automated cle arances of bills of entry, \ndigitisation of customs documents, paperless clearance, etc. The Turant Customs is primarily \nbased on Faceless, Contactless and Paperless Customs processes.", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt\n\n \n4.2 Faceless Customs \n4.2.1 Indian Customs has initiated Faceless Assessment on imports from June 2020 (Reference \nCircular No.28/2020 -Customs and Instruction No.09/2020 both dated 5th June 2020). The \nfirst phase began by linking Chennai and Bengaluru which was gradually expanded to \nother geographical locations till event ual all India coverage by 31.10.2020. Briefly put, \nFaceless Assessment uses a technology platform to separate the Customs assessment \nprocess from the physical location of a Customs officer at the port of arrival. This measure \nis with the intent of bolsteri ng efforts to ensure an objective, free, fair and just assessment. \nKey objectives of Faceless Assessment include:", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt\n(i) Anonymity in assessment for reduced physical interface between trade and \nCustoms \n(ii) Speedier Customs clearances through efficient utilisation of manpower \n(iii) Greater uniformity of assessment across locations \n(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\n\n \n4.2.2 To further smoothen implementation of Faceless Assessment and to have a robust system \nin place for meeting desired objectives as above, the Central Board of Indirect Taxes and \nCustoms (CBIC) constituted the National Assessment Centres (NACs) in September \n2020. These NACs have been mandated, amongst other responsibilities, to monitor \nassessments, to set up structures for liasoning with different Customs formations and \nDirectorates under CBIC, to function as knowledge hub for the commodities assigned to \nthat particular NAC etc., (Reference Circular No.40/2020 -Customs dated 4th September \n2020).", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt\n\n \n4.2.3 Subsequent to all India coverage of imports by Faceless Assessment, CBIC took certain \nmeasures for timely assessment and faster clearance of goods such as -measures to \nensure that there would be no delays on weekends and holidays, measures to minimize \nand rationalize raising of queries to importers, measures to streamline import cases which \nare to be sent for First Check examinations, measures for better facilitations b y warranting \ninteractions between NACs and Risk Management Division of CBIC, guidelines for \nreassessing imports as well as general grievance redressal mechanisms and issues \nrelating to enforcement of Rules of Origin (Reference Circular No.45/2020 -Customs d ated \n12th October 2020).", "Custom s Manual , 2023 \n34 \n 4.2.4 After comprehensive stakeholder consultations with members of the trade, CBIC issued \nfresh directions and clarifications on various aspects relating to Faceless Assessment \nsuch as re -assessments to be done in accordance with pri nciples of natural justice, \nrequirement of members of the trade to ensure full and complete submission of required \ndocuments and accurate declarations, increasing the monetary limits for assessment and \nfor sensitizing Customs officers in assessment of liq uid bulk cargo (Reference Circular \nNo.55/2020 -Customs dated 17th December 2020).", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt\n\n \n4.2.5 In July 2021, CBIC has taken a call to increase facilitation to 90 percentage (%). This \nimplies that more number of import documents would be cleared without intervention o f \nCustoms officers. Linked to this decision, the existing Direct Port Delivery (DPD) scheme \nhas also been revamped to shift to a regime of Customs document based DPD from \nexisting client based DPD. CBIC has also prescribed time limits for assessments and h as \ntaken a call to further re -organise composition of Faceless Assessment Groups (FAGs) \nunder the NACs with the intent to foster faster clearances and better facilitation. \n(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\n\n \n4.2.6 Standard Examinatio n Order: \nIn order to enhance uniformity in assessments across various customs ports across the \ncountry, CBIC has implemented Standard Examination Orders in the Customs system. \nThe said implementation started for goods covered under Assessment Group 4 in all the \nCustoms Stations. This functionality is expected to enhance the uniformity in examination, \nand lower the time taken in the process as well as reduce associated costs. Considering \nthe on track implementation and to harmonize the examination orders across FAGs, the \nBoard has implemented the Standard Examination Orders to the goods across all other \nAssessment Groups also.", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt\n[Refer Circulars No.14/2021 -Customs dated 07.07.2021, No.16/2022 -Customs dated \n29.08.2022 , 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\n\n \n4.3 Contactless Customs : In recent years, CBIC has initiated reforms such as online registration of \ngoods, automated queuing and automated clearances of Bills of Entry, simplified online \nregistration in ICEGATE, auto debit of bonds, setting up of Turant Suvidha Kendras (TSKs) et c. \nAll these have enabled an environment which has done away with the requirement of members of \nthe trade to physically interact with Customs in the goods clearances process and has fostered a \n`Contactless Customs` environment. \n4.3.1 Online registration of goo ds: A facility has been provided for the importers or their \nauthorised persons to register the goods online on the ICEGATE web portal after the goods \nhave arrived (and not after payment of duty, as per previous practice). This self registration \nhas further reduced the time of clearance besides freeing the Customs officers for handling \nother important items of work.", "This self registration \nhas further reduced the time of clearance besides freeing the Customs officers for handling \nother important items of work. \n[Refer Circular No.09/2019 -Customs dated 28th February 2019] \n4.3.2 Automated queuing of Bills of Entry: Significant changes have been made in the I CES 1.5 \nfor clearance of imported goods after finalisation of assessment and payment of duty under \nSection 47(1) of the Customs Act, 1962. The proper officer now has access to a fully \nautomated queue of Bills of Entry ready for the grant of clearance in th e ICES 1.5 which \nobviates the present necessity of the importer/authorised person having to present the Bill \nof Entry number and date to this officer for seeking clearance. Based upon the Bills of Entry \nwhich are ready for clearance in this automated queue the proper officer would be able to \ndirectly and immediately grant clearance on the System. Besides greatly reducing the dwell \ntime of the goods that are pending only for the grant of such clearance, this has reduced \nthe interface of the trade with the de partment personnel to the advantage of both.", "Besides greatly reducing the dwell \ntime of the goods that are pending only for the grant of such clearance, this has reduced \nthe interface of the trade with the de partment personnel to the advantage of both. The Bills \nof Entry which are fully facilitated by the Risk Management System will also be \nautomatically routed to the proper officer for giving clearance after registration has been \ncompleted by the importer. Custom s Manual , 2023 \n35 \n [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\n\n \n4.3.3 Automated clearances of Bills of Entry : A further trade facilitation initiative in the Customs \nclearance process is the Customs Compliance Verification (CCV) which operates after an \nimporter registers the imported goods even while duty has not been paid or its payment is \nin process. Once the goods are registered, the proper officer carries out all necessary \nverifications as per Sections 17/18 and Section 47(1) of the Customs Act, 1962. On \nsatisfaction that the goods are ready for clearance, but for the payment of duties, the proper \nofficer confirms the completion of the CCV for the particular Bill of Entry in the System. \nThereafter, on payment of duty by the importer, the Customs Automated Syst em \nelectronically gives clearance to the Bill of Entry, as provided for in the 1st proviso to \nSection 47(1) of the Customs Act, 1962.", "Thereafter, on payment of duty by the importer, the Customs Automated Syst em \nelectronically gives clearance to the Bill of Entry, as provided for in the 1st proviso to \nSection 47(1) of the Customs Act, 1962. This facility of automated clearance of Bills of \nEntry has been introduced on a pilot basis in Chennai Customs House and J awaharlal \nNehru Customs House w.e.f. 06.02.2020. The said facility was introduced at an all India \nlevel w.e.f. 05.03.2020.", "06.02.2020. The said facility was introduced at an all India \nlevel w.e.f. 05.03.2020. \n[Refer Circular No.09/2019 -Customs dated 28th February 2019, Circular No.05/2020 - \nCustoms dated 27th January 2020, Circular No.15/ 2020 -Customs dated 28th February \n2020] \n4.3.4 Registration of Authorised Dealer Code, Bank Accounts through ICEGATE : CBIC has now \nenabled functionality within ICEGATE login which allows the exporters to make an online \nrequest for registration/modification o f their AD Code / Bank Account(s) and also \nelectronically submit the Passbook copy or Bank Authorisation letter through eSanchit. The \nexporters would also have access to a Dashboard to view the status of approval and \nacceptance at PFMS, for quick rectifica tion at their end. \n[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\n\n \n4.3.5 Automated debit of bond after Assessment: CBIC has done away with the requirement for \nimporters to physically visit Customs House for physical debit of Bonds after the Bill of \nEntry is returned (to the importer) for the payment of duty. ICES now automatic ally debits \nthe Bond and reflect the same in the first copy of the Bill of Entry, provided the details of \nthe Bond are provided during submission of the Bill of Entry. \n[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\n\n \n4.3.6 Simplified Registration of Importers/Exporters in ICEGATE: Simplified Registration \nmodule for importers / exporters based on verification provided in associated GSTIN has \nbeen provided without the requirement of digital signature. These functionalities are useful \nto the importers / exporters and would help them in their management of imports and \nexports. Some of these functionalities are Management of Bank Accounts, Ledger View, \nIGST Refund status, Query Reply etc. \n[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\n\n \n4.3.7 Setting up of Turant Suvidha Kendra in All Customs Formations: Circular No.28/2020 -\nCustoms, dated 05.06.2020 provided for setting up Turant Suvidha Kendras (TSK) for the \npurpose of implementation of 1st Phase of Faceless Assessment at Bengaluru and \nChennai. Conside ring the benefits ushered in by providing single point interface, Board \ndecided to extend TSKs to all the Customs formations for carrying out the functions as \nfollows: \n(i) The document verification by Customs officers at Assessment and Customs \nCompliance Veri fication (CCV) stages would normally be based on the documents \nuploaded in the e -Sanchit, not requiring physical submission of documents. However, \nif in any exceptional situation the physical submission of documents is required by Custom s Manual , 2023 \n36 \n Customs, for defacement o r validation, such submission would be made only at the \nTSKs.", "However, \nif in any exceptional situation the physical submission of documents is required by Custom s Manual , 2023 \n36 \n Customs, for defacement o r validation, such submission would be made only at the \nTSKs. \n(ii) Documents requiring verification during examination for validation with goods would \ncontinue to be done during examination, as at present. \n(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\n\n \n(iv) Suitable procedures are to be devised for handling & safe keeping of the documents \nproduced at TSKs. Ideally these documents should also be kept in electronic form \n[Refer Circular No.32/2 020-Customs dated 6th July 2020] \n4.4 Paperless Customs : CBIC has taken initiatives to enable digital submission and transmission of \nboth Bills of Entry and Shipping Bills in 2020. Besides saving time, the cost of printing paper \ndocuments has also been substantially reduced. \n4.4.1 PDF copies of Bills of Entry and ga tepass - Board has decided to enable electronic \ncommunication of PDF based Final eOoC (electronic Out of Charge) copy of BoE and \neGatepass to the importers/Customs Brokers. This electronic communication would \nreduce interface between the Customs authorities and the importers/Customs Brokers \nand also do away with the requirement of taking bulky printouts from the Service Centre \nor maintenance of voluminous physical dockets in the Customs Houses.", "This electronic communication would \nreduce interface between the Customs authorities and the importers/Customs Brokers \nand also do away with the requirement of taking bulky printouts from the Service Centre \nor maintenance of voluminous physical dockets in the Customs Houses. The Final eOoC \ncopy of BoE and eGatepass copy is now emailed to the concerned Customs Broker and/or \nimporter, if registered, once the Out of Charge is granted. The eGatepass copy will be \nused by the Gate Officer or the Custodian to allow physical exit of the imported goods \nfrom 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\n[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\n\n \n4.4.2 Electronic Communication of PDF Based Copies of Shipping Bill & e -Gatepass to \nCustom Brokers/Exporter: In its continuing endeavour to promote \u2018Faceless, Contactless, \nPaperless Customs\u2019 Board decided to rely upon digital copies of the Shipping Bill and do \naway with the requirement of taking bulky printouts from the Service Centre or \nmaintenance of voluminous physical dockets in the Custom Houses. This reform will yield \nimmense benefits in terms of saving the time and cost of compliance for the trade, thereby \nenhancing the ease of doing business, while providing enhanced security featu res for \nverification of authenticity and validity of the electronic document. Board has directed that \nw.e.f. 22.06.2020 only the digital copy of the Shipping Bill bearing the Final LEO would be \nelectronically transmitted to the exporter and the present pra ctice of printing copies of the \nsaid document for the exporters and also for maintaining a docket in the Customs House \nwould stand discontinued.", "22.06.2020 only the digital copy of the Shipping Bill bearing the Final LEO would be \nelectronically transmitted to the exporter and the present pra ctice of printing copies of the \nsaid document for the exporters and also for maintaining a docket in the Customs House \nwould stand discontinued. \n[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\nDiagrammatic Representation of Pre -Turant Customs and Post-Turant Customs process flow \nfor Imports is illustrated in Figure 3.1, on the next page. \n \n \n \n \n \n \n \n \n \n \n Custom s Manual , 2023 \n37 \n Figure 3.1: Process Flow for Imports - Pre and Post Turant Customs", "Chapter 1 - Overview of Customs Functions - Para 15 - _7. Customs preventive control_.txt\n5.1 In regard to all imported goods unloaded in a Customs area, the Commissioner of Customs is \nrequired to appoint a custodian under whose custody the imported goods shall remain till these \nare cleared for home consumption, or are warehoused or transshipped as provided in the law. \nWith the growth of containerized traffic the facility of Customs clearances in the interiors of the \ncountry has also been provided by opening various ICDs, which are actually dry ports and here \ntoo the goods remain with the appointed custodian \ntill these are cleared by the Customs. In addition to custodians appointed by the Commissioner of \nCustoms, the Customs Act, 1962 recognizes other custodians as provided under any other law. \nFor instance, the Mumbai Port Trust is a legal custodian under the Major Ports Trust Act, 1963.", "In addition to custodians appointed by the Commissioner of \nCustoms, the Customs Act, 1962 recognizes other custodians as provided under any other law. \nFor instance, the Mumbai Port Trust is a legal custodian under the Major Ports Trust Act, 1963. \nThe custodian is essentially required to take charge of the imported goods from the carr ier, arrange \nits proper storage and safety and allow clearance to the importers only after they fulfill all Customs \nformalities, pay requisite duties and other charges/fees and discharge various other obligations. \nNo goods can be cleared from a Customs are a without the express permission of Customs. \nMoreover, since the Customs Act, 1962 obliges the custodians to ensure safe custody of the \nimported goods till delivery, in case these goods are pilfered while in custody, the custodian is \nrequired to pay duty o n such goods. \n5.2 Various port trusts and other authorities in the public and private sectors handle the import and \nexport cargo when kept in their custody at various ports, international airports/ ICDs.", "5.2 Various port trusts and other authorities in the public and private sectors handle the import and \nexport cargo when kept in their custody at various ports, international airports/ ICDs. The cargo \nhandling and custody at the international ai rports is generally entrusted to International Airport \nAuthority of India (IAAI), but there is an increasing trend of the IAAI leasing such facility to private \nsector or even of direct entry of private sector in this area. Also, new ICDs are being opened a t \nvarious places in the interior of the country as a facilitation measure with the result that Customs \nclearances of both imported and export cargo from these places has expanded substantially in \nrecent years. \n5.3 Maximum import and export cargo is handled a t different sea ports and there is a trend towards \ncontainerized cargo movement; increasing part of import cargo landed at some ports like Nhava \nSheva is also transshipped to interior ICDs for final clearance by importers at their door steps.", "5.3 Maximum import and export cargo is handled a t different sea ports and there is a trend towards \ncontainerized cargo movement; increasing part of import cargo landed at some ports like Nhava \nSheva is also transshipped to interior ICDs for final clearance by importers at their door steps. \nSecurity arra ngements ensure there is no pilferage/ theft of the cargo and arrangements of loading \nand unloading of cargo at different berths in various docks, their movement to different places \nincluding container yards/ storage godowns etc., are arranged by the port authorities. \n5.4 Customs authorities are given appropriate office place and requisite facilities in the dock area as \nwell as in international cargo complexes/ICDs etc., to discharge their functions in relation to \nimports and exports such as supervision of lo ading/unloading of goods from vessels/crafts etc., \nsupervision of stuffing or de -stuffing of containers, inspection and examination of goods which are \nimported/presented for exportation before Customs clearance formalities etc.", "For this purpose and \nin orde r to provide comprehensive guidelines for custodians / Cargo Service Providers (CCSP) for \nhandling, receipt, storage and transportation of cargo in a Customs area, the Board has framed \nthe Handling of Cargo in Customs Areas Regulations, 2009. Custom s Manual , 2023 \n16 \n 6. Obligations of carriers: \n6.1 To regulate and have effective control on imports and exports the Customs Act, 1962 enjoins \ncertain liabilities on the carriers. Thus, they have to bring in the cargo imported into the country for \nunloading only at notified ports/airports/La nd Customs Stations; furnish detailed information to \nCustoms about goods brought in for unloading at that particular port/international airport as also \nthose which would be carried further to other ports/airports. Declaration of such cargo has to be \nmade i n an Import General Manifest(IGM) prior to arrival of the vessel/aircraft at the Customs \nstation. In the case of imports through Land Customs Stations the person in charge of the vehicle \nhas to give similar import report within 12 hours of its arrival.", "In the case of imports through Land Customs Stations the person in charge of the vehicle \nhas to give similar import report within 12 hours of its arrival. Sin ce the cargo clearance formalities \nare linked generally with the availability of information about cargo being brought by a vessel for \nunloading at any port, provisions are also made for prior filing of an IGM if all details of relevant \ncargo for any port are available even before the vessel arrives. The final IGM can be filed after \narrival of the vessel. \n6.2 Unless, the IGM is furnished in the prescribed form, no unloading of cargo can be undertaken from \nany vessels/aircrafts/vehicles in normal circumstances . After the IGM is duly delivered the \nunloading takes place under the supervision of the Preventive Officers of Customs. The law \nprohibits unloading of any goods at a Customs station, which are not mentioned in the IGM/import \nreport.", "After the IGM is duly delivered the \nunloading takes place under the supervision of the Preventive Officers of Customs. The law \nprohibits unloading of any goods at a Customs station, which are not mentioned in the IGM/import \nreport. Similarly, there are r estrictions on loading for export such that no vessel/aircraft can begin \nloading goods for export unless intimation is given to Customs and its permission for loading \nobtained \u2013 Outward what is also called \u201cEntry of the vessel\u201d. Loading of cargo on vessels , aircrafts \netc. is checked and supervised by Preventive Customs Officers who ensure that cargo loaded has \ndischarged the prescribed Customs formalities such as payment of duties or cess, where leviable, \nany other formalities enjoined by the law, and autho rization for exports is duly given by the proper \nofficer as a part of Customs clearance formalities. \n6.3 The person in charge of the vessel/aircraft is required to furnish details of all the goods loaded on \na vessel/aircraft in a prescribed form, which is te rmed 'Export General Manifest\u201d (EGM).", "6.3 The person in charge of the vessel/aircraft is required to furnish details of all the goods loaded on \na vessel/aircraft in a prescribed form, which is te rmed 'Export General Manifest\u201d (EGM). The \nperson in charge of a vehicle must furnish a similar report called \u201cExport Report\u201d. The EGM/Export \nReport is to be furnished before the vessel/aircraft/ vehicle departs and is essentially taken as the \nproof of ship ment/export.", "Chapter 22 - Duty Drawback - Para 6 - _7. Other aspects relating to Duty Drawback_.txt\n6.1 Each Custom House is to have a special cell monitoring realization of export proceeds. EDI \nlocations are also facilitated, via RBI -BRC module under ICES, to retrieve data on exports (made \nfrom 1.4.2014 onwards) under Drawback scheme whose remittance is outstanding beyond due \ndate. Notices are to be issued for recovery of drawback paid in respect of export consignments \nwhere export proceeds remain unrealized within the prescribed period. Adjudication as well as \nfurther actions are to be tak en in a methodical and time bound manner by the field formations. \n Custom s Manual , 2023 \n217 \n 6.2 For cases where any notices are returned undelivered as the recipient/address was non existent, \nthe Commissioners should also report names of relevant exporters to the Regional Authoritie s of \nDGFT so that action could be initiated under FT (DR) Act as well and the IE Codes got cancelled \nfor furnishing wrong address.", "Chapter 22 - Duty Drawback - Para 6 - _7. Other aspects relating to Duty Drawback_.txt\n[Refer Circular No.5/2009 -Cus., dated 2 -2-2009, Instructions F.No.609/119/2010 -DBK, dated \n18-1-2011, F.No.603/01/2011 -DBK, dated 11 -10-2013,DG(Systems) letter No.IV(35)/46/2013 -\nSystems 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\n13.1 As per Rule 48 of the SEZ Rules, valuation of the goods and/or services cleared into Domestic \nTariff Area shall be determined in accordance with provisions of Customs Act and rules made \nThereunder as applicable to goods when imported into India. If goods p rocured from Domestic \nTariff Area by a Unit are supplied back to the Domestic Tariff Area, as it is or without substantial \nprocessing, such goods shall be treated as re -imported goods and shall be subject to such \nprocedure and conditions as applicable in t he case of normal re -import of goods from outside \nIndia.", "Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt\n4.1 For transshipment of containers from a port in India to a foreign port abroad, shipping agents have \nto file transshipment application along with relevant documents to Customs for grant of permission \nto transship the cargo, which is the transshipment permit. In such cases, execution of bond or \nbank guarantee is not required. After issuance of transshipment permit, goods are allowed to be \nloaded on to the ship under the Customs supervision. The Preventive Officer supervising the \nloading is to acknowledge loading of such cargo . The record is reconciled on the basis of \nendorsement of the Preventive Officer and copy of EGM showing details of such transshipment. \nTransshipment facility for imported goods in Less than Full Container Load (LCL) is allowed at \nidentified Custom Houses.", "Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt\n4.2 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\n(i) The application for international transshipment of FCL cargo can be made by master of the \nvessel or his authorized agent, Non -Vessel Operating Common Carrier (NVOCC) or any \nperson duly authorized by the foreign supplier.", "Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt\n(ii) No goods for international transshipment should be unloaded from the vessel until the \npermission for the same is given by the Assistant/Deputy Commissioner of Customs \nauthorized in this behalf by the Comm issioner of Customs, on the basis of manifested details \nin IGM.", "Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt\n(iii) The ITP (international transshipment ) container details such as Container Number, broad \ndescription of goods etc. shall be mentioned in the IGM. In the electronic IGM, cargo \nmovement, there are three codes which need to be filled correctly with port of destination. \nThese are as follows:", "Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt\n\u27a2 \u2018LC\u2019 - Local Cargo: This refers to the port code where cargo is delivered. It is the same \nas the port of arrival. \n Custom s Manual , 2023 \n111 \n \u27a2 \u2018TC\u2019 - Transshipment Cargo: This refers to international cargo and the port of \ndestination shall be the port code where transshipment cargo is destined to or \ndelivered.", "Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt\n\u27a2 \u2018TL\u2019- Transshipment to ICD: This is the local cargo where the cargo meant for \ntransshipment to hinterland port i.e. ICD. The port of destination is the port code of \nthe ICD.", "Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt\n\u27a2 In electronic manifest message, there is a field to specify that whether the cargo is \nFCL or LCL or 'EMPTY'. This field is called 'Container Status'. The line and the sub -\nline numbers provide the inter -linkage between the cargo details and the container \ndetails.", "Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt\n(iv) The unloading of ITP containers at gateway port would be in presence of Customs Officers \nand the containers would be taken to approved place / premises under Customs escort. \nCustodian 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\n(v) Customs Officers would examine the seal of the ITP containers and if found tampered, such \ncontainer should be immediately resealed with the Customs seal 77 in the presence of the \ncustodian / shipping agent and same should be recorded. Suc h containers will be examined \n100% by the Customs Officers and findings recorded thereof and put up to the \nAssistant/Deputy Commissioner of Customs in charge for further action.", "Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt\n\n \n(vi) LCL cargo meant for a foreign port outside India would be de -stuffed in the presence of \nCustoms Officer and stored in a secured area as provided by custodian. LCL cargo may \ncontain consignments meant for transshipment to any port outside India (foreign port) as \nwell as consignments for home consumption or transshipment to ICDs. T his would \nnecessitate segregation of the two types of cargo at the time of de -stuffing and moving them \nto respective storage areas under Customs escort. Till such time, sufficient precaution \nshould be taken to avoid duplication / mixing up or manipulation of cargo meant for \ntransshipment / home consumption. \n \n(vii) Whenever the LCL cargo are required to be exported to foreign destination, The restuffing \nof such LCL cargo meant for the foreign port along with the export cargo and its sealing \nwould be done under the supervision of a Customs officer.", "Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt\n(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\n\n \n(ix) Custodian would maintain the record of ITP LCL cargo, both loaded and unloaded, and \nsubmit a monthly summary to Customs. He shall execute a general bond for an amount \nequal to the approximate val ue of goods expected to be imported in 30 days for the purpose \nof international transshipment. In such bond, custodian should undertake to export \ntransshipment cargo within 30 days or within extended period as Commissioner may allow \nand 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\n(x) Custodian would be responsible for safe handling of the LCL cargo and ensure that there is \nno 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\n(xi) International transshipment of cargo need s to be effected within 30 days of Entry Inward of \nthe importing ship. The provisions of Section 48 relating to the procedure in case of goods \nnot transshipped within 30 days after unloading shall apply to the goods meant for \ntransshipment 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\n\n \n(xii) The permission for transshipment would not be given to cargo having arms, ammunition, \nexplosives and other cargo considered as constituting a threat to the security/safety and \nintegrity of the country and other goods attracting prohibition under Section 11 of the \nCustoms Act, 1962. However, goods 'restricted' as per the FTP may be permitted for \ntransshipment to destination abroad. Further, transshipment shall not be allowed to any port \ndestination, in respect of which any order or prohibition is in force for the time being. Custom s Manual , 2023 \n112 \n Commissioners may also prescribe any additional safeguard for securing safe \ntransshipment.", "Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt\n4.3 In order to introduce international transshipment of LCL containers, the Custom Houses need to \nidentify suitable premises within the approved place for the purpose of safe custody of imported \ngoods and other authorized operations. Commissioners should adopt consultative approach with \nthe stakeholders / o perators to identify particular premises for such international transshipment \ntaking into account the following factors: \n(a) Location of the premises.", "Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt\n(b) Availability of adequate infrastructure - modern handling equipment for loading, unloading \nof containers from rail flats, chassis, their stacking, movement, cargo handling, stuffing/de -\nstuffing, refrigerated storage facility for perishable cargo etc. \n \n(c) Availability of sufficient secured area for segregation / consolidation of cargo and for its safe \nhandling.", "Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt\n(d) The premises need to be connected with Custom House on EDI to handle the transshipment \nin ICES. \n \n(e) Experience of custodian in handling import expor t matters and working knowledge of \nCustoms Act, rules and regulations. \n \n(f) Logistics arrangements including constraints, if any, in movement of containers between \napproved place / premises and port. \n[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\n2.1 Some of the relevant legal provisions that come into play when there is violation of the Customs \nAct, 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\n\n \n(a) \u201cProhibited Goods\u201d are defined in Section 2(33) of the Customs Act, 1962 as meaning \u201cany \ngoods the import or export of which is subject to any prohibition under the Customs Act or \nany other law for the time being in force\u201d. Thus, a prohibition under any other law can be \nenforced under the Customs Act, 1962. For instance, under Sections 3 and 5 of the Foreign \nTrade (Development and Regulation) Act, 1992, the Central G overnment can make \nprovisions for prohibiting, restricting or otherwise regulating the import of export of the \ngoods, which finds reflected in the Foreign Trade Policy, laid down by the DGFT, \nDepartment of Commerce. Some of the goods are absolutely prohibi ted for import and \nexport whereas some goods can be imported or exported against a licence and/or subject \nto certain restrictions.", "Some of the goods are absolutely prohibi ted for import and \nexport whereas some goods can be imported or exported against a licence and/or subject \nto certain restrictions. One example is provided by Notification No.44(RE -2000)19972002, \ndated 24.11.2000 in terms of which all packaged products whic h are subject to provisions \nof the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, when \nproduced/packed/sold in domestic market, shall be subject to compliance of all the \nprovisions of the said Rules, when imported into India. Thus, a ll such packaged commodities \nimported into India shall carry the name and address of the importer, net quantity in terms \nof standard unit of weights measures, month and year of packing and maximum retail sale \nprice including other taxes, local or otherwise . In case any of the conditions is not fulfilled, \nthe import of packaged products shall be held as prohibited, rendering such goods liable to \nconfiscation.", "In case any of the conditions is not fulfilled, \nthe import of packaged products shall be held as prohibited, rendering such goods liable to \nconfiscation. Another example is that certain products are required to comply with the \nmandatory Indian Quality St andards (IQS) and for this purpose exporters of these products \nto India are required to register themselves with Bureau of Indian Standards (BIS). Non -\nfulfilment of the above requirement shall render such goods prohibited for import. Action on \nsuch goods a nd persons involved can be taken under the Customs Act, 1962. \n(b) Under Section 11 of the Customs Act, 1962 the Central Government has the power to issue \nnotification under which export or import of any goods can be declared as prohibited. The \nprohibition ca n either be absolute or conditional. The specified purposes for which a \nnotification under Section 11 can be issued are maintenance of the security of India, \nprevention and shortage of goods in the country, conservation of foreign exchange, \nsafeguarding ba lance of payments etc.", "The \nprohibition ca n either be absolute or conditional. The specified purposes for which a \nnotification under Section 11 can be issued are maintenance of the security of India, \nprevention and shortage of goods in the country, conservation of foreign exchange, \nsafeguarding ba lance of payments etc. \n(c) Section 111(d) and Section 113(d) of the Customs Act, 1962 provide that any goods which \nare imported or attempted to be imported and exported or attempted to be exported, contrary \nto any prohibition imposed by or under the said Act or any other law for the time being in \nforce shall be liable to confiscation. \n(d) Section 112 of the Customs Act, 1962 provides for penalty for improper importation and \nSection 114 of the said Act provides for penalty for attempt to export goods improperly. In \nrespect of prohibited goods, the adjudicating Officer may impose penalty upto five times the \nvalue of the goods. It is, therefore, absolutely necessary for the trade to know what the Custom s Manual , 2023 \n78 \n prohibitions or restrictions in force are before they contemplate to import or export any \ngoods.", "Chapter 7 - Provisional Assessment - Para 3 - _3. Finalization of provisional assessment_.txt\n2.1 For making provisional assessment the proper officer is required to estimate the duty to be levied \ni.e. the provisional duty. Wherever, duty is to be assessed provisionally, in terms of section 18, the \nimporter or exporter shall: \n(a) for the purposes of under taking to pay on demand the deficiency, if any, between the duty \nas may be finally assessed or re -assessed and the duty provisionally assessed, execute a \nbond, in the prescribed form and; \n(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\n\n \n2.2 The security to be obtained shall be in the form of bank guarantee or a cash deposit, as convenient \nto the importer. \n2.3 CBIC has issued comprehensive guidelines for provisional assessment vide Circular No. 38/2016 -\nCustoms dated 22.08.2016. This circu lar has been revised after the implementation of the \nCustoms (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (referred to as \nthe CAROTAR, 2020) issued vide Notification No. 81/2020 -Customs (N.T.) dated 21st August, \n2020. The latest s tanding CBIC Circular prescribing guidelines for provisional assessment are \nprovided 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\nWith the submission of supporting documents online, the \nmanifest department of Customs Houses will not receive hard copies of dockets. Officers shall \nrely on the electronic records maintained on ICES.", "Chapter 1 - Overview of Customs Functions - Para 9 - _1. Sea Cargo Manifest and Transhipment Regulations _SCMTR__.txt\nRequest for re -testing of sample made within a specified time by the importer or agent may \nbe granted by the Additional Commissioner or Joint Commissioner of Customs as a trade \nfacilitation measure. For uniformity in procedure at the various field formatio ns, Board has \nissued detailed guidelines for retesting of samples. \n[Refer Circular No. 30/2017 -Customs dated 18.07.2017 ] \n3.3 Other Initiatives", "Chapter 9 - Warehousing - Para 7 - _7. Warehousing Bond_.txt\n6.1 Section 58B of the Customs Act, 1962 provides that \n(1) Where a licensee contravenes any of the provisions of this Act or the rules or regulations \nmade thereunder or breaches any of the conditions of the licence, the Principal \nCommissioner of Customs or Commissioner of Customs may cancel the licence granted \nunder section 57 or section 58 or section 58A: Provided that before any licence is cancelled, \nthe licensee shall be given a reasonable opportunity of being heard. \n(2) The Principal Commissioner of Customs or Commissioner of Customs may, without \nprejudice to any other action that may be taken against the licensee and the goods under \nthis Act or any other law for the time being in force, suspend operation of the warehouse \nduring 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 \ndeposited in such warehouse during the period of suspension: \nProvided that the provisions of this Chapter shall continue to apply to the goods already \ndeposited in th e warehouse. Custom s Manual , 2023 \n95 \n (4) Where the licence issued under section 57 or section 58 or section 58A is cancelled, the \ngoods warehoused shall, within seven days from the date on which order of such \ncancellation is served on the licensee or within such extended period \nas the proper officer may allow, be removed from such warehouse to another warehouse or \nbe cleared for home consumption or export: \nProvided that the provisions of this Chapter shall continue to apply to the goods already \ndeposited in the warehouse till they are removed to another warehouse or cleared for home \nconsumption 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\n17.1 Where AEO status had been suspended on account of detection of any non -compliance with the \nconditions or criteria for the Certificate of AEO Status, and if the AEO holder takes the necessary \nremedial measures to the satisfaction of the AEO Programme Manager within 60 days of \nsuspension, the AEO Programme Manager may restore the AEO status from a date to be notified \nby him.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt\n17.2 Where AEO status had been suspended on account of suspens ion of the basic license as a \nCustodian or Custom Broker or Warehouse Operator or as the case may be, and subsequently \nsuch suspension of the basic license is revoked by the competent authority, the AEO Programme \nManager may consider restoration of AEO sta tus, and if deemed appropriate may restore the AEO \nstatus 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\n\n \n17.3 Where AEO status had been suspended on account of issue of a show cause notice, and if the \nratio of disputed duty demanded or drawback demanded or sought to be denied in SCNs issued \nunder the Customs Act, 1962 during the last three years to the total duty paid and drawback claimed \nduring the said period is not more than ten percent, the AEO Programme Manager may consider \nrestoration of AEO status, and if deemed a ppropriate may restore the AEO status from a date to \nbe notified by him.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt\n17.4 In case an AEO status has been downgraded, it shall be open to the entity to apply again for higher \nstatus as and when the eligibility conditions and criterion are met by it. AEO P rogramme Manager \nwill consider such applications by following the procedure adopted while granting the fresh AEO \nstatus. \n \n Custom s Manual , 2023 \n373 \n 18. Revocation of AEO Status: \n \n18.1 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\nCustom s Manual , 2023 \n373 \n 18. Revocation of AEO Status: \n \n18.1 In following circumstances, the Certificate of AEO Status will be revoked: \n \n(i) Where the Certificate of AEO Status is already suspended and the AEO holder fails to take \nthe remedial measure within 60 days to have the suspension withdrawn; or", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt\n(ii) Where there is a reasonable belief that an act has been perpetrated that is liable to lead to \nprosecution and /or is linked to an arrest of person under Customs Act, 1962 as mentioned \nin Para 3.2.2 of the said circular as amended; or", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt\n(iii) A show cause notice has been issued to them involving fraud, forgery, outright smuggling, \nclandestine removal of excisable goods or cases where Service Tax has been collected from \ncustomers but not deposited to the Government as mentioned in Para 3.2.1 of the said \ncircular as amended; or", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt\n(iv) Where the AEO status holder requests the authorization be revoked. \n \n18.2 Prior to any decision to revoke authorization, the applicant will be notified. Revocation is applied \nfrom the day following the authorization holder be ing notified. \n \n18.3 In case the AEO status is revoked, the AEO -T1 and AEO -T2 status holder will not be entitled to \nreapply 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\n18.3 In case the AEO status is revoked, the AEO -T1 and AEO -T2 status holder will not be entitled to \nreapply for the AEO certificate for a period of one year from the date of revocation. \n \n18.4 In case the AEO status is revoked, the AEO -T3 and AEO -LO status holder will not be entitled to \nreapply for the AEO certificate for a period of three years from the date of revocation. \n \n19. Mutual Recognition", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt\n19.1 As part of Indian Customs\u2019 efforts to enhance global supply chain security and facilitate the \nmovement of legitimate goods, Indian Customs endeavours to sign Mutual Recognition \nArrangements 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\n19.2 Through MRA s, Indian Customs and its partner Customs administrations mutually recognize the \nsecurity requirements, validation process and accredited entities of each other\u2019s supply chain \nsecurity programmes.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt\n19.3 Under an MRA, the participating Customs administration re cognizes certified companies \n(commonly known as Authorised Economic Operators, in short, AEOs) under each other\u2019s supply \nchain security programme as s ecure entities. Goods imported \nfrom such companies can thus enjoy a higher level of facilitation at clearance domestically and \noverseas.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt\n20. I \u2019", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt\n\n \n20.1 Indian Customs has signed four Mutual Recognition Agreements with the Customs administrations \nof South Korea, Hong Kong , Taiwan and USA. Joint Action Plan (JAP)/Joint Work Plan (JWP) has \nalready been signed with USA, Uganda, UAE, Australia, South Africa and East African Community \n(EAC) . The Joint Action Plan is a broad framework of timeline and actions that needs to be \ncomple ted in a phased manner to conclude an MRA. Further, \u2018letter of intent\u2019 for signing of MRA \nhas been relayed to India\u2019s major trade partner countries and initial disc ussions with them are \nongoing.", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt\n21. Modification in Benefits", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt\n\n \n21.1 Consequent to the mid -term review of Foreign Trade Policy (FTP) wherein certain additional \nbenefits have been assigned to AEO Certified entities, some modification s were done in the \nexisting CBEC\u2019s Circular No.33/2016 -Cus. dated 22.07.2016.2. Additionally, in order to maximize Custom s Manual , 2023 \n374 \n the reach of this programme, it was decided by the competent authority to decentralise the \nprocessing of AEO applications so as to meet the ob jective of trade facilitation and ease of doing \nbusiness . \n[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\n22. Extension of Deferred payment of Customs duty benefits to `Authorised Public \nU k \u2019", "Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt\n22.1 Notification No.78/2020 -Customs (N.T.) dated19.08.2020 permitt ed \u2018Authorised Public \nUndertakings\u2019 (APU) to avail the facility of deferred payment of Customs import duty under \nproviso to sub -section (1) of section 47 of the Customs Act, 1962. This facility was made available \nto eligible APUs w.e.f. date of publication of Notification No.78/2020 -Customs(N.T.) dated \n19.08.2020. \n[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\n20.1 Gems and Jewellery units may sell jewellery upto 10% of FOB value of exports of the preceding \nyear in DTA, subject to fulfilment of positive NFE. In respect of sale of plain jewellery, studded \njewellery, 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\n1.1 Imported goods are allowed to be cleared for home consumption by the Customs, if there are no \nrestrictions or prohibitions, assessment formalities have been completed, and duty leviable has \nbeen paid. However, it is often the case that the importer files t he Bill of Entry but does not clear \nthe goods due to various reasons such as financial problems, lack of d emand for the goods, etc. \nSuch goods are called \u2018uncleared goods\u2019. In some cases, the importer does not even come forward \nto file the Bill of Entry fo r clearance of goods. Such goods are known as \u2018unclaimed goods\u2019.", "Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 2 - _2. Legal provisions_.txt\n1.2 In terms of the provisions of the Customs Act, 1962, the duty is leviable on imported goods, \nregardless of whether they are cleared by the importers or not. Similarly, dues of other agencie s, \nsuch as, carriers and custodians for carriage and storage of goods respectively, may also arise. \nWhere the importers do not come forward to make payment of such dues, the Customs duty and \nother 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\n5.1 In terms of Section 112 of the Customs Act, 1962 any person, who, in relation to any goods, does \nor omits to do any act which act or omission would renders such goods liable to confiscation under \nSection 111 or abets the doing or omission of such an act, or, acquires possession of or is in any \nway concerned in carrying, removing, depositing, har bouring, keeping, concealing, selling or \npurchasing, or in any other manner dealing with any goods which he knows or has reason to believe \nare liable to confiscation under Section 111, shall be liable to penalties as follows: - \n(i) In the case of goods in resp ect of which any prohibition is in force under the Customs Act, \n1962 or any other law for the time being in force, to a penalty not exceeding the value of the \ngoods or Rs.5,000/ -, whichever is the greater; \n Custom s Manual ,", "1962 or any other law for the time being in force, to a penalty not exceeding the value of the \ngoods or Rs.5,000/ -, whichever is the greater; \n Custom s Manual , 2023 \n309 \n (ii) In the case of dutiable goods, other than prohibited goods, subject to the provisions of \nsection 114A, to a penalty not exceeding ten percent (10%) of the duty sought to be evaded \nor Rs.5,000/ -, whichever is higher; provided that where such duty as determi ned under sub -\nsection (8) of section 28 and the interest payable thereon under section 28AA is paid within \n30 days from the date of communication of the order, the amount of penalty liable to be paid \nby 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\n(iii) In the case of goods in respect of which the value declared is higher than the value \nthereof, to a penalty not exceeding the difference between the declared value and the value \nthereof 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\n(iv) In the case of goods falling both under (i) and (iii) above, i.e. goods in respect of which \nany prohibition is in force and the value stated / declared is higher than the value thereof, to \na penalty not exceeding the value of the goods or the difference bet ween the declared value \nand the value thereof or Rs.5,000/ -, whichever is the highest; and", "Chapter 30 - Offences and Penal Provisions - Para 6 - _6. Penalties in respect of improper exportation of goods _.txt\n(v) In the case of goods falling both under clauses (ii) and (iii) above, to a penalty not \nexceeding the duty sought to be evaded on such goods or the difference betw een the \ndeclared 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\n2.1 Board is empowered to fix values, under Section 14(2) of the Customs Act, 1962 for any item, \nwhich are called \u201cTariff Values\u201d. If tariff values are fixed for any goods, ad valorem duties thereon \nare to be calculated with reference to such tariff values. The tariff values may be fixed for any class \nof imported or export goods having regard to the t rend of value of such or like goods and the same \nhave to be notified in the official gazette. Tariff values have presently been fixed in respect of \nimport of Crude Palm Oil, RBD Palm Oil, Other Palm Oils, Crude Palmolein, RBD Palmolein, Other \nPalmoleins, C rude Soyabean Oil, Brass Scrap (all grades), Poppy Seeds, Areca Nuts, Gold and \nSilver. \n[Refer Notification No.36/2001 -Cus. (NT), dated 3 .8.2001]", "Chapter 17 - Import and Export through Post - Para 2 - _2. Legal Provisions_.txt\n1.1 The facility for import and export of goods by Post Parcels is provided by the Postal Department \nat is Foreign Post Offices and all the post offices. Customs facilities for examination, assessment, \nclearances are available at these post Offices. However, p arcels for export will be opened and \nexamined if required by the Customs at the jurisdictional Postal Department of the Zone as per \nNotification No. 31/2017 -Customs (N.T.) dated 31.03.2017.", "Chapter 9 - Warehousing - Para 2 - _2. Legal provisions_.txt\n1.1 There are instances when the importer does not want clearance of the imported goods \nimmediately due to factors such as market price, saleability, requirement in the factory of \nproduction, paucity of funds etc. The importer would prefer to warehouse such go ods till they are \nrequired. Some imported goods are also warehoused for supplies to EOU/EHTP/STP/SEZ units. \nGoods imported for sale in Duty Free Shops at International Airports are also warehoused before \nbeing sold to international travelers. Thus, the Cus toms Act, 1962 contains specific provisions that \nfacilitate the warehousing of imported goods. The imported goods after landing may be allowed to \nbe removed to a warehouse without payment of duty and duty is paid at the time of clearance from \nthe warehouse . Provisions lay down the time period up to which the goods may remain in a \nwarehouse, without incurring any interest liability and thereafter, with interest liability.", "Chapter 25 - Export Oriented Units - Para 25 - _29. Repair_ reconditioning and re -engineering_.txt\n28.1 Inter-unit transfer of manufactured and capital goods from one EOU unit to another EOU/SEZ unit \nis permitted in terms of Para 6.13 of the FTP. Sale of unutilized goods is also allowed from one \nEOU to another EOU/SEZ unit in terms of Para 6.15 of FTP. Interunit transfer of the raw material \nis not allowed in normal course. However, where a unit proves that it is not able to utilize the raw \nmaterial, same can also be allowed to be transferred. \n28.2 Inter-unit transfer is allowed without payment of duty. Goods supplied by one unit to another unit \nare treated as imported goods for the receiving unit in terms of Para 6.13(c) of the FTP. Further \nthe value of goods obtained from another EOU is to be included in the import value for fulfilment \nof NFE in terms of Para 6.10of the HBP.", "Further \nthe value of goods obtained from another EOU is to be included in the import value for fulfilment \nof NFE in terms of Para 6.10of the HBP. Further, such supplies are also counted towards FE \nearning provided these are permissible in terms of Pa ra 6.15 of the HBP. However the applicable \nGST shall be payable. \n28.3 In respect of a group of EOUs / EHTPs / STPs / BTP Units which source inputs centrally in order \nto obtain bulk discount and / or reduce cost of transportation and other logistics cost and / or to \nmaintain effective supply chain, inter unit transfer of goods and services may be permitted on a \ncase -to-case basis by the Unit Approval Committee. In case inputs so sourced are imported and \nthen transferred to another unit, then value of the goods s o transferred shall be taken as inflow for \nthe unit transferring these goods and as outflow for the unit receiving these goods, for the purpose \nof calculation of NFE.", "In case inputs so sourced are imported and \nthen transferred to another unit, then value of the goods s o transferred shall be taken as inflow for \nthe unit transferring these goods and as outflow for the unit receiving these goods, for the purpose \nof calculation of NFE. \n28.4 Capital goods and goods manufactured, produced, processed, or packaged in an EOU can be \ntaken to another EOU/ SEZ unit without payment of duty under the cover of the usual commercial \ndocuments, such as, invoice & delivery challan for manufacture and export there from or for use \nwithin the unit after giving intimation to the proper officer. Bo th the units have to keep account of \nsuch removal and receipt Upon receipt of goods, copies of documents shall be provided to the \njurisdictional office of the sending and receiving unit by way of intimation. However the applicable \nGST shall be payable.", "Chapter 30 - Offences and Penal Provisions - Para 5 - _5. Penalties in respect of improper importation of goods_.txt\n4.1 In addition to confiscation of goods, the conveyances, i.e., any vessel or any aircraft which is or \nhas been within Indian customs waters / in India or any vehicle, which is or has been in a customs \narea, while constructed, adapted, altered or fitted in an y manner for the purpose of concealing \ngoods shall be liable to confiscation; also any conveyance or animal used, as a means of transport/ \nor in the carriage, in the smuggling of any goods shall be liable to confiscation; also any \nconveyance from which an y warehouse goods cleared for exportation, or any other goods cleared \nfor exportation under a claim for drawback , are unloaded, without the permission of the proper \nofficer 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\n4.2 As per S ection 118 of the Customs Act, 1962, in case where any goods imported in a package are \nliable to confiscation, the package and any other goods imported in that package shall also be liable \nto confiscation. Also in case where any goods are brought in a pack age within the limits of customs \narea for the purpose of exportation and are liable to confiscation, the package and any other goods \ncontained 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\n4.3 The goods used for concealing smuggled goods are liable to confisc ation as per Section 119 of the \nCustoms Act, 1962. [in this section \u201cgoods\u201d do not include a conveyance used as a means of \ntransport.] \n \n4.4 Where any smuggled goods are sold by a person having knowledge or reason to believe that the \ngoods are smuggled goods, the sale proceeds thereof shall be liable to confiscation as per Section \n121 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\n8.1 Under Section 130E of the Customs Act, 1962 an appeal lies to the Supreme Court from: \n(a) Any judgment of the High Court delivered \n(i) in an appeal made under Section 130; or \n(ii) a reference made under section 130 by the Appellate Tri bunal before 1 -7-2003; \n(iii) on a reference made under section 130A, provided the High Court certifies, on its own \nmotion or on an oral application made by the party aggrieved, to be a fit case for appeal \nto Supreme Court; or Custom s Manual , 2023 \n335 \n (b) any order passed [before the esta blishment of the National Tax Tribunal] by the Appellate \nAuthority relating, among other things, to the determination of any question having a relation \nto 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 \norder. \n8.3 Normally no application is made by the aggrieved party before the High Court, to certify that case \nis fit for filing of appeal before the Supreme Court. Therefore in such cases, the aggrieved party \ncan agitate the order / judgment of the High Court before the Supreme Court by way of filing a \nSpecial Leave Petition under Article 136 of the Constitution of India. The limitation for filing of SLP \nis 90 days from the date of the High Court's order. The time taken by the Court from the date of \nfiling of applicat ion for certified copy of the order till the copy is ready for delivery is excluded from \nthe computation of the period of limitation. \n8.4 The proposal for filing of SLP and Civil Appeal are examined and processed in the Board, on receipt \nof proposals from fi eld formations duly approved by the Chief Commissioner. \n[Refer Circular No. 935/25/2010 -CX, dated 21 -9-2010] \n9.", "[Refer Circular No. 935/25/2010 -CX, dated 21 -9-2010] \n9. Disputes between Central Government Department and PSU/ other Government \nDepartments: \n9.1 In cases where disputes arise between two Central Gover nment Departments or a Government \nDepartment and Public Sector Undertaking, there is no requirement of obtaining approval of the \nCommittee on Disputes for pursuing litigations. Field formations may pursue their appeals in the \nrespective Tribunals / Courts . \n[Refer Instruction F.No.390/R/262/09 -JC, dated 24 -3-2011", "Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt\n5.1 Under FTP 2015 -20, -", "Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt\n\n \n(a) Zero duty EPCG scheme allows import of capital goods (except those specified in negative \nlist in Appendix 5F of Handbook of Procedure). The Export Obligation is equivalent to 6 \ntimes of the duties/taxes and cess saved on the capital goods imported with EO period of 6 \nyears (extendable by 2 years) from the date of issue of Authorization. A more favourable \ndispensation for EO is provided for export of specified green technology products as well as \nunits located in North Eastern States, Sikkim and Jammu and Ka shmir. The EO for spares \nfor 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\n(b) The import of capital goods has to be made within 18 months from the date of issue of the \nAuthorisation.", "Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt\n\n \n(c) EO is to be fulfilled in two blocks i.e. 4 years and 2 years wherein 50% EO is to be fulfilled \nin the respective blocks. The RA can grant extension of block -wise period or overall period Custom s Manual , 2023 \n225 \n of fulfilment subject to specified conditions. In the case of manufacturer/merchant/service \nexporters, t he EO is required to be fulfilled by exporting goods manufactured or capable of \nbeing manufactured or services rendered by the use of capital goods imported under the \nscheme. The EO is to be over and above the average level of exports achieved in the \nprece ding three licensing years for the same and similar products. Certain sectors as \nspecified in Para 5.13 of the Handbook of Procedure 2015 -20are not required to maintain \naverage level of exports.", "Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt\n(d) The Authorizations are issued to manufacturer exporters and merchant exporters with or \nwithout supporting manufacturer, and service providers and also available to Common \nService Provider (CSP). The authorizations specify the value/quantity of the export product \nto be exported against it.", "Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt\n\n \n(e) The Authorizati on holder is required to file bond with 100% Bank Guarantee with the \nCustoms prior to commencement of import of capital goods. Certain categories of exporters \nget benefit of exemptions from Bank Guarantee in terms of the Circular No. 58/2004 -Cus \ndated 21 -10-2004 as amended last by Circular No. 15/2014 -Customs dated 18.12.2014. \nThe CG imported are subject to actual user condition and the goods imported cannot be \ntransferred or sold, etc. till the fulfilment of EO.", "Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt\n(f) Third party exports are permitted with respect to exported goods manufactured by the \nauthorisation holder and conditions have been specified to ensure this aspect. \n(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\n\n \n(g) Installation Certificates (ICs) for capital goods are permitted to be obtained from \njurisdictional Customs Authority or independent Chartered Engineer at the latter case , the \nauthorization holder would send copy of IC to the jurisdictional Customs office to the \nauthorisation holder\u2019s option. Capital goods may be installed at supporting manufacturer\u2019s \npremises if prior to such installation the latter\u2019s details are endorsed on the authorisation by \nRA, who would intimate the change to jurisdictional Customs office and the Customs \nlocation 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\n(h) The EPCG Authorization holder is required to indicate the EPCG Authorization No./date on \nthe shipping bill/invoice (in case of deemed exports). After fulfilment of specified EO, \nrelevant documents are to be submitted to RA for obtaining EODC. This is taken into account \nby Customs authority at port of registration for purposes of redemption of bond/Bank \nGuarantee, subject to prescribed checks including intelligence based checks.", "Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt\n(i) The export obligation i s lower by 25% when capital goods are sourced indigenously. This is \nimplemented by RA. \n \n(j) The EPCG authorisation for annual requirement, the provisions for technological \nupgradation and for transfer of EPCG capital goods to group companies in certain \ncases/sectors are discontinued in FTP 2015 -20. \n \n[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\n[Refer Notification No.16/2015 - Customs, dated 1 -4-2015] \n \n5.2 After introduction of GST, imports are liable to levy of IGST and Compensation Cess. W.e.f. \n13.10.2017, imports under EPCG by all sectors are exempted from IGST and Compensation Cess. \nThis exemption is optional for the EPCG holder. Such exemption is available only for physical \nexports.", "Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt\n[Notification No.16/2015 -Cus dated 1 -4-2015 as amended by Notification No. 79/2017Cus. Dated \n13.10.2017 & 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\n5.3 Domestic supplies to holder of EPCG are treated as deemed export under Section 147 of CGST \nAct, 2017. Supplier or recipient of such supplies is eligible for refund of GST paid on such supply. \n Custom s Manual , 2023 \n226 \n [Notification No. 47/2017 -Central Tax dated 18 -10-2017 & Notification No. 48/2017Central Tax \ndated 18 -10-2017]", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 14 - _17. Expor t procedure - Shipping Bill_.txt\n15.1 A Local Risk Management (LRM) Committee headed by Commissioner of Customs has been \nconstituted in each Custom House / Air Cargo Complex / ICD, where RMS is operationalised. The \nLRM Committee comprises the Additional / Joint Commissioner in charge of Special Investigation \nand Intelligence Branch (SIIB), who is designated as the Local Risk Manager and includes the \nAdditional / Joint Commissioner in charge of Audit and a nominee, not below the rank of a Deputy \nDirector from the regional / zonal unit of the DRI, and a nominee, not below the rank of Deputy \nDirector from the Directorate of Valuation, if any. The LRM Committee meets once every month \nand some of its functions are as follows: \n(i) Review trends in imports of major commodities and valuation with a view to identifying risk \nindicators, \n(ii) Decide the interventions at the local level, both for assessment and examination of goods \nprior to clearance and for PCA.", "(iii) Review results of interventions already in place and decide on t heir continuation/ \nmodification or discontinuance etc. \n(iv) Review performance of the RMS and evaluate the results of the action taken on the basis \nof the RMS output. \n(v) Send periodic reports to the NCTC with the approval of the Pr. Commissioner/Commissioner \nof 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\n\n \n Custom s Manual , 2023 \n45 \n 16. Authorized Economic Operator scheme: \n16.1 The earlier Accredited Clients Programme (ACP)/Authorized Economic Operator (AEO) schem e \ngranted assured facilitation to importers who have demonstrated capacity and willingness to \ncomply with the laws administered by the Customs. The earlier existing ACP and AEO \nprogrammes were merged into the new AEO programme vide Circular No. 33/2016 -Customs \ndated 22 -7-2016. For the economic operators other than importers and the exporters, the new \nprogramme offers only one tier of certification (i.e. AEO -LO) whereas for the importers and the \nexporters, there are three tiers of certification (i.e. AEOT1, AEO -T2 and AEO -T3).", "AEO -LO) whereas for the importers and the \nexporters, there are three tiers of certification (i.e. AEOT1, AEO -T2 and AEO -T3). \n16.2 Considering the likely volume of cargo imported by the Authorized Economic Operator, Custom \nHouses are advised to create separately earmarked facility/counters for providing Customs \nclearance service to them. Commissioners of Customs are also required to work with the \nCustodians for earmarking separate storage space, handling facility and expeditious clearance \nprocedures for these clients. \n16.3 The RMD maintains the list of AEOs centrally in the RMS and also monitors their levels of \ncompl iance, in co -ordination with the DRI/Commissioners of Customs. Where compliance levels \nfall, the importer is at first informed for self -improvement and in case of persistent non -compliance, \nthe importer may be deregistered under the AEO.", "Where compliance levels \nfall, the importer is at first informed for self -improvement and in case of persistent non -compliance, \nthe importer may be deregistered under the AEO. \n \n16.4 The new combined three tier AEO programme enhance the scope of these programmes so as to \nprovide further benefits to the entities who have demonstrated strong internal control system and \nwillingness to comply with the laws administered by the Central Board of Indirect Taxes and \nCustoms. Benefits besides lowered risk ratings on RMS includes simplified Customs procedure, \ndeclarations, etc. besides faster Customs clearance of consignments of/for AEO status holders \nThe features and details of the revised progra mme are available in CBIC Circular No. 33/2016 -\nCustoms dated 22.07.2016. \n[Refer Circulars No.33/2016 -Customs dated 22.07.2016, No.03/2018 -Customs dated 17.01.2018 and \nNo.26/2018 -Customs dated 10.08.2018. For more details, please refer Chapter 34.]", "Chapter 4 - Classification of Goods - Para 1 - _1. Introduction_.txt\nClassification of Goods", "Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 4 - _6. The Livestock Importation Act_ 1898_.txt\n5.1 DGFT N otification No.44 (RE -2000)/1997 -2002 dated 24 -11-2000 provides for labeling of the \ngoods imported into India which are covered by the provisions of Standards of Weights & \nMeasures (Packaged Commodities) Rules, 1977. This Notification mandates that complia nce of \nlabeling conditions have to be ensured before the import consignment of such commodities are \ncleared by Customs for home consumption. \n5.2 In order to redress the issue and to remove the difficulties faced by importers on account of space \nconstraints a t CFSs/ Port / ICDs and the nature of goods, etc., the Board has allowed the labeling \non imported goods in Bonded warehouses subject to certain procedural conditions. It is clarified \nthat the importers should first ascertain that for such marking / labelin g facility, space, is available \nin warehouse prior to exercising this option.", "It is clarified \nthat the importers should first ascertain that for such marking / labelin g facility, space, is available \nin warehouse prior to exercising this option. In such cases, importers may file Warehousing Bill of \nEntry and the Assessing Group will give suitable directions to Dock staff to allow bonding of the \ngoods without labeling and with endorsement on the Warehousing Bill of Entry that verification of Custom s Manual , 2023 \n81 \n compliance of DGFT Notification No.44 (RE -2000)/1997 -2002 is to be done prior to de -bonding \nby Bond Superintendent. The goods will then be labeled in the bonded premises and compliance \nof said DGFT Notification will be ensured at the time of ex -bonding of the goods, by the Bond \nOfficer, by examining the goods again and endorsing the Examination Report on the Ex -bond Bill \nof Entry. 100% examination at the time of Ex -bond clearance of goo ds should be done to ensure \ncompliance of the said DGFT Notification.", "100% examination at the time of Ex -bond clearance of goo ds should be done to ensure \ncompliance of the said DGFT Notification. The Examination Report can be endorsed on hard copy \nof Ex -bond Bill of Entry where EDI facility is not extended, and on hard copy as well as EDI system \nwhere EDI facility is extended to Bonded Warehouses. It is also clarified that this facility is \napplicable only to goods that cannot be easily labeled in ports / CFS, having regard to their size \nand other factors such as sensitivity to temperature and dust. \n5.3 As the activity of labeling and re -labeling including declaration of Retail Sale Price (RSP) on goods \namounts to manufacture in terms of section 2(f) of the Central Excise Act, 1944, if the same is \ncarried out on goods warehoused, it would be considered as manufacturing operations having \nbeen undertaken in bond/warehouse. Accordingly, the provisions of \u201cManufacture and Other \nOperations in Warehouse Regulations, 1966\u201f would apply on those goods.", "Accordingly, the provisions of \u201cManufacture and Other \nOperations in Warehouse Regulations, 1966\u201f would apply on those goods. Importers can, \ntherefore, avail the facility of carrying out la beling in warehouse after following above procedure \nand the provisions of \u201eManufacture and Other Operations in Warehouse Regulations, 1966\u201f. \n[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\n4.1 The samples have to be re -exported within 9 months. However, the Assistant/Deputy \nCommissioner of Customs, may under special circumstances extend the period of 9 months for a \nfurther reasonable period.", "Chapter 18 - Import of Samples - Para 5 - _5. Import of samples under other scheme_.txt\n\n \n[Refer Notification No. 154/1994 -Cus dated 13.07.1994 as amended by Notification No. 100/95 - Cus \ndated 26.05.1995 , No. 101/95 - Cus dated 26.05.1995 , No. 75/97 - Cus dated 14.10.1997 , No. \n86/99 - Cus dated 06.07 .1999, No. 28/2003-Cus dated 01.03.2003 , \nNo. 50/2005- Cus dated 20.05.2005 , No. 21/2006- Cus dated 28.02.2006 , 74/2007- Cus dated \n21.05.2007 , No. 62/2008- Cus dated 06.05.2008 , No. 109/2009- Cus dated 24.09.2009 , No.", "62/2008- Cus dated 06.05.2008 , No. 109/2009- Cus dated 24.09.2009 , No. \n16/2010- Cus dated 27.02.2010 , No. 43/2017 dated 30.06.2017 ]", "Chapter 6 - Customs Valuation - Para 5 - _5. Transaction value_.txt\n4.1 According to the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, the \nCustoms Value should be the \u201cTransaction Value\u201d, i.e., the price actually paid or payable after \nadjustment by Valuation Factors and subject to (a) compliance with the Valuation Conditions and \n(b) satisfaction of the Customs authorities with the truth and accuracy of the Declared Value.", "Chapter 7 - Provisional Assessment - Para 1 - _1. Introduction_.txt\nProvisional Assessment", "Chapter 2 - Arrival of Conveyances and Related Procedures - Para 6 - _6. Amendments of IGM_.txt\n5.1 In terms of the Import Manifest (Vessels) Regulations, 1971 and Import Manifest (Aircrafts) \nRegulations, 1976any person, who delivers the import manifest for a vessel or an aircraft to the \nproper officer under Section 30 of the Customs Act, 1962 is require d to be registered with \nCustoms. \n5.2 In order to ensure that the Import Manifest for vessel or aircraft is filed prior to arrival of vessel or \naircraft, the following procedure has been formulated: \ni. The person responsible for filing of the Import Manifest, both at Master as well as House -\nlevel details, shall register with the Customs in advance. The application for registration shall \nbe made to the jurisdictional Commissioner in Form Vor Form VI, as t he case may be, of \nthe said Regulations. The application should be accompanied by an undertaking to file the \nmanifest details as required.", "Chapter 2 - Arrival of Conveyances and Related Procedures - Para 6 - _6. Amendments of IGM_.txt\n\n \nii. Airlines/Steamer Agents/Shipping Lines/Consol Agents (including \u2018any other person\u2019 notified \nas per Section 30 of th e Customs Act, 1962) are assigned business category codes as AL, Custom s Manual , 2023 \n24 \n SA, SL and CN, respectively. For the purpose of registration of Airlines/Steamer \nAgents/Shipping Lines, the existing Airline Code or Steamer Agents Code or Shipping Lines \nCode already allotte d to them shall be used for filing manifest and same shall be their \nregistration number. As regards consol agents, their registration number shall be of 12 digits \n(10-digit Income Tax PAN, followed by business category code, i.e. CN). A sample of \nregistrat 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\n\n \niii. Airlines/Steamer Agents/Shipping Lines/Consol Agents are required to submit the \nInformation as per the prescribed Annexure \u201cA\u201d which is a system complaint from that \ncontains information prescrib ed as per the Form V and Form VI of the Import Manifest \n(Aircraft) Regulations, 1976 and Import Manifest (Vessels) Regulations, 1971 respectively, \nto the respective Commissioners, where they are operating, for capturing the details in the \nEDI System. \n \niv. In the case of chartered flights where the consol agents themselves are entrusted with the \nresponsibility of filing both Master as well as House -level details, the consol agents will have \nto be registered with the Customs as airline agent and will be allotte d an ad -hoc/temporary \ncode (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\n\n \nv. Access to the system for filing IGM details will be allowed after the receipt of the applications, \nin the Annexure \u201cA\u201d along with a self -declaration of the correctness of the particulars, by the \njurisdictional Commissioner. The verification of details will be done subsequently a nd for this \nthe applicant will mention in Annexure \u201cA\u201d the name of the Commissionerate i.e. \n\u201cPort/Airport/ICD of verification\u201d where their details would be verified. In the case of any \ndiscrepancies observed at the time of verificati on the registered party would be debarred \nfrom filing IGM. The concerned Commissionerate after the verification will send the \nregistration number along with the name of the registered entity to webmaster of \nwww.cbic.gov.in who in turn will post the details on the website for the information of all \nstakeholders.", "The concerned Commissionerate after the verification will send the \nregistration number along with the name of the registered entity to webmaster of \nwww.cbic.gov.in who in turn will post the details on the website for the information of all \nstakeholders. Verification of the declaration will be done only by the \u201cPort/Airport/ICD of \nverification\u201d mentioned in Annexure \u201cA\u201d and no other port etc. will be required to do further \nverification. In case of do ubt, they may refer the same to the Commissioner of \n\u201cPort/Airport/ICD of verification\u201d.", "Chapter 2 - Arrival of Conveyances and Related Procedures - Para 6 - _6. Amendments of IGM_.txt\n\n \nvi. The responsibility for filing the import manifest with Master level details shall rest with the \nperson in -charge of the vessel or aircraft or their agent while the Hou se e level details shall \nbe filed by \u201cany other person\u201d specified under Section 30 of the Customs Act, 1962. In case \nthe \u201cany other person\u201d is not registered under the said Regulations, then, the responsibility \nto file House level details shall also rest w ith the person in -charge of the vessel or aircraft \nor their agent. The shipping lines or airlines should, therefore, ensure that the person \nauthorized to issue delivery orders in respect of goods carried by them, are duly registered \nwith Customs. Failure t o file the IGM in advance will invite action as per Section 30(1) of the \nCustoms Act, 1962.", "Chapter 2 - Arrival of Conveyances and Related Procedures - Para 6 - _6. Amendments of IGM_.txt\n\n \nvii. At Customs stations having operational Indian Customs EDI (ICES) system, the IGM shall \nbe filed through electronic mode. At other i.e. non -EDI Customs stations, the hard copies of \nIGM shall be required to be filed manually, in advance as per the Section 30 of Customs \nAct, 1962. Where ICES is operational but some Bills of Entry are filed manually, hard copy \nof IGM will have to be filed but late filing of hard copy will not be considered as non -filing or \nlate filing of IGM, provided that the soft copy is file d in time.", "Chapter 2 - Arrival of Conveyances and Related Procedures - Para 6 - _6. Amendments of IGM_.txt\nviii. In the case of vessels, where the voyage from the last port of call exceeds 4 days, the IGM \nshall be filed at least 48 hours before the entry inward of such vessels. In the case of short \nhaul voyages, i.e., where the voyage from the last port of call is less than 4 days, the IGM \nis required to be filed 10 hours before entry inward of the vessel.", "Chapter 2 - Arrival of Conveyances and Related Procedures - Para 6 - _6. Amendments of IGM_.txt\n\n \nix. In the case of long haul flights i.e. flight time of at least 3 hours from the last airport, the IGM \nshall be filed within 2 hours before the arriv al of the aircraft and for short haul flights, before \nthe arrival of the aircraft. Further, flights in domestic sector, which carry transshipped Custom s Manual , 2023 \n25 \n imported goods from one Indian airport to another airport in India, would be treated as short \nhaul flight for t he purpose of filing IGM under Section 30 of the Customs Act, 1962.", "Chapter 2 - Arrival of Conveyances and Related Procedures - Para 6 - _6. Amendments of IGM_.txt\nx. The vessel's stores list and list of private property in possession of the Master, officer and \ncrew etc. should contain the quantity of store on board at the time of departure from the last \nport of call and estimated quantity likely to be consumed till the grant of entry inward.", "Chapter 2 - Arrival of Conveyances and Related Procedures - Para 6 - _6. Amendments of IGM_.txt\n\n \nxi. At the time of registration, the requirement stipulated in the para 5 of Form V and Form VI \nof the Import Manifest (Aircraft) Regulations, 1976 and Import Man ifest (Vessel) \nRegulations, 1971 respectively. \n5.3 Sea Cargo Manifest and Transhipment Regulations, 2018 (SCMTR): CBIC vide notification \nNo.38/2018 -Customs (N.T.) dated 11.05.2018 has notified \u2018Sea Cargo Manifest and Transhipment \nRegulations, 2018\u2019. The SCMT R seek to bring about transparency, predictability of movement, \nadvance collection of information for expeditious clearance and supersedes the earlier regulations \nviz. Import Manifest (Vessels) Regulations, 1971, Export Manifest (Vessels) Regulation, 1976 and \nTransportation of Goods (Through Foreign Territory) Regulations, 1965.", "Import Manifest (Vessels) Regulations, 1971, Export Manifest (Vessels) Regulation, 1976 and \nTransportation of Goods (Through Foreign Territory) Regulations, 1965. The new regulations \nstipulate changes in timelines and requirements for advance notice by authorized carriers for \ngoods arriving in or being exported out of India through gateway se aports and further movement \nbetween Customs stations. They stipulate the obligations, roles and responsibilities for the various \nstakeholders involved in movement of imported/export goods. The implementation plan and \ntimelines for mandatory compliance pert aining to stakeholders such as Authorised Sea Carriers \n(ASC)/ Authorised Sea Agents (ASA), ANC (Other Notified Carriers - like Freight forwarders, \nNVOCCs etc) and ATP (Authorized Transhippers), and the documents to be filed by them have \nbeen laid down in an nexure to Circular No.43/2020 -Customs dated 30th September, 2020. The \nDeclarations under SCMTR are to be provided in the new message format. The DG Systems has \ndeveloped the new formats for submission by different stakeholders.", "The \nDeclarations under SCMTR are to be provided in the new message format. The DG Systems has \ndeveloped the new formats for submission by different stakeholders. Since there is a change in \nthe manner of reporting, the regulation has provided the transitional provisions for submission \nunder old and new formats simultaneously, so as to cause less disruption to the trade and provide \ntime for adoption of new processes. Currently the transitional provisions have been extended till \n31.12.2022 vide notification No.56/2022 -Customs (N.T.) dated 30.06.2022 .", "Chapter 2 - Arrival of Conveyances and Related Procedures - Para 6 - _6. Amendments of IGM_.txt\n[Refer Circulars No.110/2003 -Customs , dated 22 -12-2003, No. 15/2004 -Customs , dated \n16-2-2004 and No. 30/2004 -Customs , dated 16 -4-2004 , No.43/2020 -Customs dated \n30-09-2020, No.17/2021 -Customs dated 23.07.2021 ]", "Chapter 21 - Intellectual Property Rights - Para 4 - _4. Automated monitoring of imports involving IPR_.txt\n3.1 The grant of registration shall be subject to following conditions, namely:", "Chapter 21 - Intellectual Property Rights - Para 4 - _4. Automated monitoring of imports involving IPR_.txt\n(i) The right holder or his authorised representative shall execute a bond with the \nCommissioner of Customs for such amount with such surety and sec urity as deemed \nappropriate by the Commissioner, undertaking to protect the importer, consignee and the \nowner of the goods and the competent authorities against all liabilities and to bear the costs \ntowards destruction, demurrage and detention charges incu rred till the time of destruction \nor disposal, as the case may be;", "Chapter 21 - Intellectual Property Rights - Para 4 - _4. Automated monitoring of imports involving IPR_.txt\n(ii) The right holder shall execute an indemnity bond with the Commissioner of Customs \nindemnifying the Customs authorities against all liabilities and expenses on account of \nsuspension of t he release of allegedly infringing goods.", "Chapter 21 - Intellectual Property Rights - Para 4 - _4. Automated monitoring of imports involving IPR_.txt\n\n \n(iii) At the time of registration but prior to importation, it may be difficult to fix the bond amount \ncorresponding to the value of suspected infringing goods not yet imported. Further, this \nwould lock in right holders \u2019 money in the form of security. Therefore, the right holders may \nfurnish a General Bond without security [Para 3.1 (i)] The right holder shall also undertake \nto execute Consignment Specific Bond with the jurisdictional Commissioner of Customs at \nthe port of interdiction within three days from the date of interdiction of any allegedly \ninfringing imported consignment. The su rety and security shall be on consignment basis and \nshall be furnished along with the consignment specific bond consequent upon interdiction \nof the consignment allegedly infringing rights of the right holder. Custom s Manual , 2023 \n209 \n \n3.2 The bond amount equal to 110% of the value of goods and security of 25% of the bond value is \nrequired to be furnished by the right holder.", "Chapter 21 - Intellectual Property Rights - Para 4 - _4. Automated monitoring of imports involving IPR_.txt\n\n \n3.3 An on -line, system driven, centralized bond management module has been implemented as part \nof the existing Automa ted Recordation and Targeting System (ARTS). The main objective of this \nsystem is to provide for a single centralized bond and surety/security account that can be used at \nall ports in India, so that the IPR holders do not have to rush to different customs formations to \nexecute consignment specific bonds and sureties/securities upon receipt of information about an \ninterdiction of allegedly infringing consignment.", "Chapter 21 - Intellectual Property Rights - Para 4 - _4. Automated monitoring of imports involving IPR_.txt\n3.4 The Commissioner shall notify the applicant within 30 days of receipt of notice or from the date of \nexpiry of extended period whether the notice has been registered or rejected. \n \n3.5 If registration is granted, its validity period would be indicated and the same shall minimum for one \nyear (unless the right holder requests it for shorter period).", "Chapter 21 - Intellectual Property Rights - Para 4 - _4. Automated monitoring of imports involving IPR_.txt\n3.5 If registration is granted, its validity period would be indicated and the same shall minimum for one \nyear (unless the right holder requests it for shorter period). \n \n3.6 After the grant of the registration of the notice by the Commissioner, the import of allegedly \ninfringing goods into India shall be deemed as prohibited within the meaning of Section 11 of the \nCustoms Act, 1962.", "Chapter 21 - Intellectual Property Rights - Para 4 - _4. Automated monitoring of imports involving IPR_.txt\n3.7 Right holder or his authorised repres entative shall inform the Commissioner of Customs at the \ntime of giving notice about any amendment, cancellation, suspension, or revocation of the \nIntellectual Property Right by the authorities under the Intellectual Property Laws or any Court of \nLaw or Ap pellate Board, or subsequent to its registration with the Customs within one month of \nthe date of communication for any such amendment, cancellation, suspension, or revocation.", "Chapter 21 - Intellectual Property Rights - Para 4 - _4. Automated monitoring of imports involving IPR_.txt\n[Refer Notifications No. 47/2007 -Customs (N.T.) dated 08.05.2007 as amended vide Notification No. \n56/2018 -Customs (N.T.) dated 22.06.2018, Circulars No.41/2007 -Customs dated \n29.10.2007 and No. 10/2011 -Customs dated 24.02.2011]", "Chapter 1 - Overview of Customs Functions - Para 5 - _4. Dispensing with SDF_.txt\nThe Board has decided that in case an importer/exporter submits \na commercial invoice cum packing list that contain all necessary dat a fields / information \notherwise contained separately in these document s, a separate packing list would not be \ninsisted upon by Customs. However, the option to do so is with the importer/exporter. As a \nresult, the documents ordinarily required by the Customs stand reduced to only 3 viz. Bill or \nEntry or Shipping Bill, commercial invoice cum packing list and Bill of Lading or Air Waybill. \n[Refer Circular No 1/2015 Cus., dated 12 -1-2015] \nMandatory uploading of specified documents in E -Sanchit: Board h as decided to mandatorily \nrequire uploading on eSANCHIT, for every Bill of Entry, Invoice/ Invoice cum packing list and \nTransport Contract i.e. Bill of Lading/ Air Waybill etc., as the case may be. Directorate of \nSystems have issued Advisory No.", "Bill of Lading/ Air Waybill etc., as the case may be. Directorate of \nSystems have issued Advisory No. 25/2019 da ted (web link) laying down requirement of \nmandatory uploading on e -Sanchit, the Invoice/ Invoice cum packing list and Bill of Lading/ Air \nWaybill etc. for every Bill of Entry and subsequent declaration of document code and IRNs in Custom s Manual , 2023 \n12 \n the Bill of Entry. With e ffect from 02.12.2019, for every Invoice and Bill of Lading / Air Waybill \ndeclared in the Bill of Entry, the reference of IRN generated from eSANCHIT with the relevant \ndocument code as given above must be provided. The reference of the above document codes \nfrom eSanchit in the Bills of Entry has been made mandatory in System.", "The reference of the above document codes \nfrom eSanchit in the Bills of Entry has been made mandatory in System. As regards all the \nother supporting documents (such as Country of Origin Certificate (COO), licence/ permission \nfrom any Government Agency (PGA) in relation to the eligibility for impo rt / clearances or claim \nof duty exemption), it is emphasised that to make Customs duty truly paperless, uploading of \nthese documents through eSANCHIT either by beneficiary or by PGAs, should be ensured \nadministratively. Therefore, the field offices must e nsure that no physical copy of any \nsupporting document is submitted and every relevant document is submitted only \nelectronically via eSanchit either by the beneficiary or by the Participating Government \nAgency. \n[Refer Circular No 42/2019 Cus., dated 29 -11-2019]", "Chapter 6 - Customs Valuation - Para 2 - _2. Tariff value_.txt\n1.1 The rates of Customs duties leviable on imported goods and export goods are either specific or \non ad valorem basis or at times on specific cum ad valorem basis. When Customs duties are \nlevied at ad valorem rates, i.e., based on the value of the goods, it b ecomes essential to lay down \nin the law itself the broad guidelines for such valuation to avoid arbitrariness and to ensure that \nthere is uniformity in approach at different Customs formations. Accordingly, Section 14 of the \nCustoms Act, 1962 lays down the basis for valuation of import and export goods. The present \nversion of the said Section 14 is applicable with effect from October 2007.", "Chapter 9 - Warehousing - Para 20 - _21. Manufacture and other operations in relation to goods in a warehouse_.txt\n20.1 When the whole of the goods covered by any bond executed under section 59 have been cleared \nfor home consumption or exported or transferred or are otherwise duly accounted for, and when \nall amounts due on account of such goods have been paid, the proper officer shall cancel the bond \nas discharged in full, and shall on demand deliver it, so cancelled, to the person who has executed \nor is entitled to receive it. \n \n 20A Custody and removal of warehoused goods -", "Chapter 9 - Warehousing - Para 20 - _21. Manufacture and other operations in relation to goods in a warehouse_.txt\n20A Custody and removal of warehoused goods - \n \n20A.1 Section 73A of the Customs Act, 1962 provides that all warehoused goods shall remain in the \ncustody of the persons who has been granted a licence under section 57 or section 58 or section \n58A until they are cleared for home consumption or are transferred t o another warehouse or are \nexported or removed as otherwise provided under this Act.", "Chapter 9 - Warehousing - Para 20 - _21. Manufacture and other operations in relation to goods in a warehouse_.txt\n20A.2 The responsibilities of the person referred to in sub -section (1) who has custody of the \nwarehoused goods shall be such as may be prescribed.", "Chapter 9 - Warehousing - Para 20 - _21. Manufacture and other operations in relation to goods in a warehouse_.txt\n\n \n 20A.3 Where any warehoused goods are removed in contravention of section 71, the licensee shall be \nliable to pay duty, interest, fine and penalties without prejudice to any other action that may be \ntaken against him under this Act or any other law for the ti me being in force. \n 20A.4 The Warehoused Goods (Removal) Regulations, 2016 amended vide Warehoused Goods \n(Removal) Amendment Regulations, 2019, the Warehouse (Custody and Handling of Goods) \nRegulations, 2016 amended vide Warehouse (Custody and Handling of Goods) Amendment \nRegulations, 2019 and the Special Warehouse (Custody and Handling of goods) Regulations, \n2016 amended vide Special Warehouse (Custody and Handling of goods) Regulations, 2020 \nexclude their application for such warehouses operating under section 65. The said regulations \nwill continue to be applicable for warehouses, not operating under Section 65.", "Chapter 9 - Warehousing - Para 20 - _21. Manufacture and other operations in relation to goods in a warehouse_.txt\n[Refer Notification No. 70/2019 -Cus (NT) d.t 01.10.2019, 71/2019 -Cus (NT) d.t \n01.10.2019 and 77/2020 -Cus (N.T) d.t 17.08.2020]", "Chapter 30 - Offences and Penal Provisions - Para 12 - _12. Offences by Customs officers_.txt\n11.1 Section 135(1) of the Customs Act, 1962 provides for imprisonment for a maximum term of 7 years \nand with fine to any person who is, in the context of any goods which he knows or has reason to \nbelieve are liable to confiscation under Sections 111 or 113 of the said Act: Involved, in relation to \nthe goods, or Anyway knowingly concerned in mis -declaration of value, or In any fraudulent evasion \nor attempt at evasion of any duty chargeable thereon or of any prohibition for the time being \nimposed under the said A ct or any other law for the time being in force with respect to such goods, \nor Acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, \nkeeping, concealing, selling or purchasing or in any other manner dealing with a ny goods, or \nAttempts to export any goods, or Fraudulently avails of or attempts to avail of drawback or any \nexemption from duty provided under the said Act in connection with export of goods.", "Chapter 30 - Offences and Penal Provisions - Para 12 - _12. Offences by Customs officers_.txt\n\n \n11.2 Section 135 read with circular provides the following punis hments to the person held liable for \noffences mentioned therein: \nI. Imprisonment for a term not exceeding 7 years (and in any case ordinarily not less than 1 \nyear) in the case of an offence relating to: \na) Any goods the market price of which exceeds Rs.1 crore ; or \nb) The evasion or attempted evasion of duty exceeding Rs.50 lakhs; or \nc) Such categories of prohibited goods as the Central Government may, by \nnotification, specify; or \nd) Fraudulently availing of or attempting to avail of drawback or any exemption from duty \nreferred to above, if the amount of drawback or exemption from duty exceeds Rs.50 \nlakhs. \nII. In any other case, with imprisonment for a term not exceeding 3 years or with f ine, or with \nboth.", "Chapter 30 - Offences and Penal Provisions - Para 12 - _12. Offences by Customs officers_.txt\n\n \n \n11.3 Section 135(2) of the Customs Act, 1962 provides that, if any person convicted of an offence under \nSection 135(1) or under Section 136(1) (which applies to Custom Officers) is again convicted of an \noffence under this section, then, he shall be punishable for the second and for every subsequent \noffence with imprisonment for a term which may extend to 7 years and with fine.", "Custom s Manual , 2023 \n315 \n 11.4 The offences punishable with imprisonment for a term of less than 3 years or only fine are as \nfollows: \na) Section 132 of the Customs Act 1962: If a person makes, signs or uses, or causes to be \nmade, signed or used, any declaration, statement or document in the transaction of any \nbusiness relating to the customs, knowing or having reason to believe that such de claration, \nstatement or document is false in any material particular, he shall be punishable with \nimprisonment for a term which may extend to 2 years, or with fine, or with both.", "Chapter 30 - Offences and Penal Provisions - Para 12 - _12. Offences by Customs officers_.txt\nb) Section 133 of the Customs Act 1962: If any person intentionally obstructs any officer of \nCustoms in the exercise of any powers conferred under this Act, such person shall be \npunishable with imprisonment for a term, which extend to 2 years, or with fine, or with both.", "Chapter 30 - Offences and Penal Provisions - Para 12 - _12. Offences by Customs officers_.txt\n\n \nc) Section 134 of the Customs Act 1962: If any person resists or refuses to allow a radiologist \nto screen or to take X -Ray picture of his body in accordance with an order made by a \nMagistrate under Section 103 of the said Act, or resists or refuses to allow suitable action \nbeing taken on the advice and under the sup ervision of a registered medical practitioner for \nbringing out goods liable to confiscation secreted inside his body, he shall be punishable with \nimprisonment for a term which may extend to 6 months, or with fine, or with both.", "Chapter 30 - Offences and Penal Provisions - Para 12 - _12. Offences by Customs officers_.txt\nd) Section 135 of the Custom s Act 1962: In all offences under the Customs Act other than those \nmentioned under \u201cnon -bailable or cognizable offences\u201d above, the punishment for \nimprisonment may extend to a term of three years, or with fine, or with both. However, under \nSection 135(1) ( i) of the said Act, in the absence of special and adequate reasons to the \ncontrary to be recorded in the judgment or the court, such imprisonment shall not be for less \nthan 1 year.", "Chapter 30 - Offences and Penal Provisions - Para 12 - _12. Offences by Customs officers_.txt\ne) Section 135A of the Customs Act 1962: If a person makes preparation to e xport any goods \nin contravention of the provisions of this Act, and from the circumstances of the case, it may \nbe reasonable inferred that if not prevented by circumstances independent of his will, he is \ndetermined to carry out his intention to commit the offence, he shall be punishable with \nimprisonment for a term which may extend to three years, or with fine, or with both.", "Chapter 30 - Offences and Penal Provisions - Para 12 - _12. Offences by Customs officers_.txt\n\n \nf) Section 135AA of the Customs Act, 1962: if a person publishes any information, that is \nfurnished to customs by an exporter or import er under this Act, relating to the value or \nclassification or quantity of goods entered for export from India, or import into India, alongwith \nthe identity of the persons involved or in a manner that leads to disclosure of such identity, \nunless required so to do under any law or for the time being in force or by specific \nauthorisation of such exporter or importer, he shall be punishable with imprisonment for a \nterm which may extend to six months, or with fine which may extend to fifty thousand rupees \nor bot h. Nothing contained in this section shall apply to (a) any publication made by or on \nbehalf of the Central Government (b) data sourced from any publication made by or on behalf \nof the Central Government for analysis of trends in India\u2019s international trad e and \ndissemination thereof.", "Chapter 1 - Overview of Customs Functions - Para 4 - _3. Reduction of documents _.txt\nTaking into account the requirement of Customs as well the fact that an electronic \nversion of IGM is already available, Board has decided that the number of hard copies of IGM \nto be submitted by shipping lines / steamer agents at a Customs House shall be restricted to \n2 (two) only. Further, the steamer agent has the option to (a) give a continuity bond and (b) \nmerge the guarantee with the continuity bond, which would reduce the nu mber of required \ndocuments to 1 (one) only and the periodicity (of submission) would also get reduced \ndrastically. Also, it is decided that only 1 (one) copy of SMTP would be sufficient for the \nCustoms at ICDs. Finally, no separate permission is required f rom jurisdictional Customs in \ncase of change of mode of transshipment under the Goods Imported (Conditions of \nTransshipment) Regulations, 1995. However, the carrier is required to intimate the change to \nthe jurisdictional Commissioner of Customs who will e nsure the bond covers both modes of \ntransport.", "However, the carrier is required to intimate the change to \nthe jurisdictional Commissioner of Customs who will e nsure the bond covers both modes of \ntransport. \n[Refer Circular No. 2/2015 Cus. dated 15 -1-2015]", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 7 - _8. Amendment of Bill of Entry_.txt\n7.1 The duty can be paid in the designated banks through TR -6 Challan. Facility of e - payment of \nduty through multiple banks is also available since 20 07 at all major Customs locations.", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 7 - _8. Amendment of Bill of Entry_.txt\n\n \n7.2 With effect from 17 -9-2012, e -payment of Customs duty is mandatory for importers registered \nunder Accredited Clients Programme/Authorised Economic Operator scheme and importers \npaying duty of Rs. 1 lakh or more per Bil l of Entry. \n7.3 Customs Notification No. 134/2016 -Customs (N.T) & 135/2016 -Customs (N.T.) dated 2nd \nNovember, 2016 allowed Importers certified under Authorized Economic Operator Programme as \nAEO (Tier -Two) and AEO (Tier -Three) to make deferred payment of dut y of Customs. The \nDeferred Payment of Import Duty Rules were notified vide Notification no. 28/2017 - Customs \n(N.T.) dated 31st March, 2018 \n[Refer Circulars No.33/2011 -Cus., dated 29 -7-2011 and No. 24/2012 -Cus., \ndated 5 -9-2012, Circular No.", "dated 31st March, 2018 \n[Refer Circulars No.33/2011 -Cus., dated 29 -7-2011 and No. 24/2012 -Cus., \ndated 5 -9-2012, Circular No. 52/2016 - Customs dated 15.11.2016]", "Chapter 3 - Procedure for Clearance of Imported and Export - Para 7 - _8. Amendment of Bill of Entry_.txt\n7.4 Extension of Deferred Payment of Duty to \u2018Authorised Public Undertakings\u2019 (APU) : Vide \nNotification No. 78/2020 -Custom s (N.T.) dated 19.08.20 \u2018Authorised Public Undertakings\u2019 (APU) \nhave been permitted to avail the facility of deferred payment of Customs import duty under proviso \nto sub -section (1) of section 47 of the Customs Act, 1962. \n[Refer Circular No.37/2020 -Custom s dated 19.08.2020]" ]