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CHEMEXCIL
Basic Chemicals, Cosmetics & Dyes Export Promotion Council
(Set-up by Ministry of Commerce and Industry, Govt of India)
Jhansi Castle, 4th Floor, 7 Cooperage Road, Mumbai - 400 001.India.
Tel : +91 22 22021288 / * Fax : +91 22 22026684
* E-mail : info@chemexcil.gov.in Web : https://chemexcil.gov.in
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EPC/LIC/CBIC/EOU
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25/04/2018
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ALL MEMBERS OF THE COUNCIL
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EOU
Clarification on Import by EOUs without payment of duty following Rule 5
of Customs (Import of Goods at concessional rate of Duty) 2018
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Dear Members,
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The Directorate General of Export Promotion, CBIC, has issued Customs Circular No. 10/ 2018-Customs dated 24/04/2018 regarding Clarification on Import by EOUs without payment of duty following Rule 5 of Customs (Import of Goods at concessional rate of Duty) 2018.
We understand that representations have been received by CBIC from EOUs regarding difficulties faced on imports due to requirement of submitting information to the DC /AC of Customs at the Custom Station of importation by way of forwarding a copy of such information by the Jurisdictional DC/AC of Customs under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. It is further represented that due to recent reorganisation of Customs formations and associated administrative constraints, EOUs are not able to get approved/signed copy of said information from the Jurisdictional DC/AC of Customs in time, for submitting the said copy to the DC/AC of Customs at the Custom Station of importation for scheduled imports.
In view of above, CBIC has issued clarification vide above said circular. The important points are highlighted/ reproduced as follows:
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Ø It is clarified that the importer EOU need not get prior approval of the information submitted under sub-rule(1)(a) of Rule 5 of Customs (import of Goods at Concessional Rate of Duty) Rules, 2017 from Jurisdictional DC/AC of Customs for duty free import at the Custom Station of importation. Information submitted to the DC/AC of Customs at the Custom Station of importation by EOU is sufficient for importing goods without payment of duty under exemption notification No. 52/2003-Customs dated 31-3-2003.
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Ø The Board further prescribes that Jurisdictional DC/AC of Customs of EOU/EHTP/STP/BTP shall ensure that the intimation received under sub-rule (1)(a) of Rule 5 of the said rules are properly scrutinized so that only eligible goods as prescribed under notification No. 52/2003-Customs dated 31-3-2003 as well as those eligible as per Letter of Permission (LOP) granted by Jurisdictional Development Commissioner are imported duty free by the EOUs. After prompt scrutiny, one copy of such information shall be forwarded to DC/AC of Customs at the Custom Station of importation as prescribed under sub-rule (3) of the Rule 5 of said rules. The DC/AC of Customs at Custom Station of importation would reconcile the Bill of Entry against which goods were imported duty free by EOU on receipt of such information from Jurisdictional DC/AC of Customs. In case of any discrepancies noticed, the DC/AC of Customs at Custom Station of importation would inform the Jurisdictional DC/AC of Customs for taking necessary steps to protect revenue.
Relevant Members are requested to take note of this clarification. The said circular is available for download using below links:
http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2018/circ10-2018cs.pdf
Persistent issues can also be put forth to the council on e-mail id’s deepak.gupta@chemexcil.gov.in and balani.lic@chemexcil.gov.in
Thanking You,
Yours faithfully,
( S.G. BHARADI )
EXECUTIVE DIRECTOR
CHEMEXCIL
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