Office of the Commissioner of Customs · 2016-11-29 · 3 GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 50/2009-CUSTOMS (N. T.) New Delhi, dated

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Office of the Commissioner of Customs

Custom House, Cochin – 9

- - - - - - Public Notice No. 21 /2009

Attention of the trade and public is invited to the following instructions of the C.B.E.C,

enclosed herewith, for information:

Sl. No.

Instruction No. and origin Subject

1. Notification No 50/2009 - Customs (N.T.), dated 12-05-2009

This Notification makes India Singapore Trade Agreement (Safeguard Measures) Rules, 2009


Amends notification No. 36/2001-Cus (N. T.), dated, the 3

rd August 2001


Amends principal Notification No. 39/2005-Customs (N.T.) dated the 13th May, 2005


Amends notification No. 36/2001-Cus (N. T.), dated, the 3rd August 2001


India-MERCOSUR Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement) Rules, 2009


Amends notification No. 36/2001-Cus (N. T.), dated, the 3rd August 2001


Amends Notification No. 36/2001-Cus (N. T.), dated, 3rd August 2001


Amends Rules of Determination of Origin of Goods under the Asia-Pacific Trade Agreement

9. Notification No 91/2009-Customs (N.T.), dated 15-07-2009


10. Notification No 103/2009 -Customs (N.T.), dated 31-07-2009





Amends Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997


This notification extends the advance ruling scheme to certain category of residents

14. Notification No 82/2009 - Customs, dated 30-07-2009

Regarding anti dumping duty on imports of Polypropylene, originating in, or exported from, Oman, Saudi Arabia and Singapore and imported into India


Regarding anti dumping duty on imports of Carbon Black used in rubber applications, originating in, or exported from, Australia, China PR, Russia and Thailand, and imported into India


Amends Notification No. 21/2002-Customs, dated 1st March, 2002


Regarding anti-dumping on imports of Titanium dioxide, Anatase grade, originating in, or exported from, the People's Republic of China


Amends Notification No. 96/2008-Customs, dated the 13th August, 2008


Regarding imposition of provisional safeguard duty on imports of Dimethoate Technical into India


Rescinds Notification No. 25/2009- Customs, dated the 23rd March, 2009

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http://www.cbec.gov.in/customs/cs-act/notifications/notfns-2k9/cs82-2k9.htm







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21. Circular No. 15/2009 vide F. No. 473/01/2007 – LC dated 12-05-2009 of CBEC

Levy of Interest under Section 47(2) of the Customs Act, 1962 for delayed payment of duty in respect of clearance of goods from a bonded warehouse

22. Circular No 16/2009 vide F.No.609/137/2007-DBK dated 25-05-2009 of CBEC

Circular No 16/2009 vide F.No.609/137/2007-DBK dated 25-05-2009 of CBEC

23. Circular No 17/2009 vide F.NO.605/61/2007-DBK dated 25-05-2009 of CBEC

Norms for execution of Bank Guarantee under specified export promotion schemes- Modifications inCircular No.58/04-Cus dt.21.10.04

24. Circular No 18/2009 vide F.No.434/17/2009-Cus.IV dated 08-06-2009 of CBEC

Designation of customs clearance facilities as ICDs or CFSs – Clarification

25. Circular No 19/2009 vide F.No.401/49/2003-Cus.III (Pt) dated 09-06-2009 of CBEC

Addition of data field regarding ‗customs notification number‘ for transmission of data to DGCI&S

26. Circular No 21/2009 vide F.No.450/55/2008-Cus.IV dated 04-08-2009 of CBEC

Regarding provisions relating to EDI infrastructure under the ―Handling of Cargo in Customs Areas Regulations, 2009

27. Circular No 22/2009 vide F.No:DGEP/EOU/57/2009 dated 19.08.2009 of CBEC

Use of duty free raw material for capital goods manufactured within EOU for captive use

28. Board‘s Instruction in F.No.450/19/2005-Cus.IV ,dated 02-04-2009

Implementation of the provisions of Phytosanitary requirements under the Plant Quarantine (Regulation of Import into India) Order, 2003

29. Board‘s Instruction in F.No.528/5/2007-Cus.(TU), dated 11-06-2009

Export of Edible Oil in branded packs of upto 5 Kg.

30. Board‘s Instruction in F. No.401/48/2009-Cus.III, dated 24-08-2009

Regarding implementation of certain provisions of the Hazardous Waste (Management, Handling and Transboundary) Rules, 2008 in respect of import of paper, paper board and paper product wastes

[Issued in F.No.C1/01/2009-TU]

Sd/- (B.SYED MOHAMMED)

COMMISSIONER Cochin, dated 01.09.2009 Annexure : As above

// Attested // (K.A. Jathin)

Appraiser (Tariff Unit)

Copy to:

1. The Chief Commissioner‘s Office, Cochin.

2. Commissioner’s file/ Jt. Commissioner / All D.Cs & A.Cs / Development

Commissioner (CSEZ) / All Appraisers / All Sections / Guard File & As per

mailing list. .All concerned officers are directed to note and comply with

the instructions/changes. No separate S.O. is being issued.

http://www.cbec.gov.in/customs/cs-circulars/cs-circulars09/circ14-2k9-cus.htm








http://www.cbec.gov.in/customs/cs-instructions/cs-instructions-09/cs-instrc-4-2k9.htm



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GOVERNMENT OF INDIA MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

NOTIFICATION No. 50/2009-CUSTOMS (N. T.)

New Delhi, dated the 12th May, 2009

22 Vaisakha, 1931 (SAKA)

G.S.R___.___ In exercise of the powers conferred by sub-section (1) of section 5 of the Customs Tariff Act, 1975 (51 of 1975) read with section 25 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules, namely:-

1. Short title and commencement. -

(1) These rules shall be called the India-Singapore Trade Agreement (Safeguard Measures) Rules, 2009.

2) They shall come into force on the date of their publication in the Official Gazette.

2. Definitions. -

(1) In these rules, unless the context otherwise requires,-

(a) ―Director-General‖ means the Director-General (Safeguard) appointed by the Central Government under sub-rule (1) of rule 3 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997;

(b) “Domestic industry” means the producers-

(i) as a whole of the like article or a directly competitive article in India; or

(ii) whose collective output of the like article or a directly competitive article in India constitutes a major share of the total production of the said article in India;

(c) ―Increased quantity‖ means absolute increase in imports from the Republic of Singapore;

(d) “Interested party” includes, -

(i) any exporter or producer from the Republic of Singapore or importer of the article subjected to investigation for purposes of taking safeguard measure or a trade or business association, majority of the members of which are producers, exporters or importers of such an article, or,

(ii) the Government of the Republic of Singapore, or,

(iii) a producer of the like article or directly competitive article in India or a trade or business association, a majority of members of which produce or trade the like article or directly competitive article in India; (e) ―Serious injury‖ means a significant overall impairment in the position of the domestic industry; (f) ―threat of serious injury‖ means a clear and imminent danger of serious injury on the basis of facts and not merely on allegation conjecture or remote possibility; (g) ―Like article‖ means an article which is identical or alike in all respects to the goods under investigation; (h) ―Trade Agreement‖ means the ―Comprehensive Economic Co-operation Agreement between the Republic of India and the Republic of Singapore‖.

(2) All words and expressions used and not defined in these rules shall have the meanings respectively assigned to them in the Customs Tariff Act, 1975 (51 of 1975) and the Customs Act, 1962 (52 of 1962).

3. Duties of the Director-General. -

Subject to the provisions of these rules, it shall be the duty of the Director-General, -

(i) To investigate the existence of serious injury or threat of serious injury to the domestic industry as a consequence of increased import of the originating goods in absolute terms, on account of reduction or elimination of a customs duty in terms of the Trade Agreement;

(ii) To entity the article liable for safeguard measure;

(iii) To submit his findings, provisional or otherwise, to the Central Government as to the serious injury or threat of serious injury to domestic industry consequent upon increased import of the goods due to preferential treatment under the Trade Agreement;

(iv) To make recommendation for either, -

(a) Suspending further reduction of any rate of customs duty on the goods provided for under the Trade Agreement, or,

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(b) Increasing the rate of customs duty on the goods to a level not to exceed the lesser of the Most Favoured Nation (MFN) applied rate of customs duty on the article in effect at the time the measure is taken, and, the Most Favoured Nation (MFN) applied rate of customs duty on the article in effect on the day immediately preceding the date of the start of the period of investigation, or,

(c) In a case of customs duty being applied to the goods on seasonal basis, increasing the rate of customs duty to a level not to exceed the lesser of the Most Favoured Nation (MFN) applied rate of customs duty that was in effect on the goods for the corresponding season immediately preceding the date of the start of the period of investigation:

Provided that the quantum and duration of safeguard measures, if applied, would be adequate to remove the injury or threat of injury to the domestic industry.

(v) To review the need for continuance of safeguard measure.

4. Initiation of investigation. -

(1) Except as provided in sub-rule (4), the Director-General shall, on receipt of a written application by or on behalf of the domestic producer of like article or directly competitive article, initiate an investigation to determine the existence of serious injury or threat of serious injury to the domestic industry, caused by increased import of an article in absolute terms due to preferential treatment under the Trade Agreement.

(2) An application under sub-rule (1) shall be in the form as may be specified by the Director-General in this behalf and such application shall be supported by:-

(i) evidence of -

(a) Increased imports,

(b) Serious injury or threat of serious injury to the domestic industry;

(c) The reduction or elimination of a customs duty under the Trade Agreement being a cause which contributes significantly to the increase in imports (but need not be equal to or greater than any other cause) and such increase in imports alone constitutes a substantial cause of serious injury to domestic industry.

(ii) A statement on the efforts being taken, or planned to be taken, or both, to make a positive adjustment to import competition. (3) The Director-General shall not initiate an investigation pursuant to an application made under sub-rule (1) unless he

examines the accuracy and adequacy of the evidence provided in the application and satisfies himself that there is sufficient evidence regarding-

(i) increased imports,

(ii) serious injury or threat of serious injury, and,

(iii) the reduction or elimination of a customs duty under the Trade Agreement being a cause which contributes significantly to the increase in imports (but need not be equal to or greater than any other cause) and such increase in imports alone constitutes a substantial cause of serious injury to domestic industry.

(4) Notwithstanding anything contained in sub-rule (1), the Director-General may initiate an investigation suo motu if he is satisfied with the information received from any Commissioner of Customs appointed under the Customs Act, 1962 (52 of 1962) or any other source that sufficient evidence exists as referred to in clause (i), clause (ii) and clause (iii) of sub-rule (3).

5. Principles governing investigations. -

(1) The Director-General shall, after he has decided to initiate investigation to determine the serious injury or threat of serious

injury to domestic industry, consequent upon the increased import of an article into India on account of preferential treatment under the Trade Agreement, issue a public notice notifying his decision thereto. The public notice shall, inter alia, contain

adequate information on the following namely:-

(i) the precise description of the article involved,

(ii) the date of initiation of the investigation,

(iii) a summary statement of the facts on which the allegation of serious injury or threat of serious injury is based,

(iv) reasons for initiation of the investigation,

(v) the address to which representations by interested parties should be directed, and,

(vi) the time-limits allowed to interested parties for making their views known through appropriate representation.

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(2) A copy of the public notice shall be forwarded by the Director-General to the Central Government in the Ministry of Commerce and other Ministries concerned, known exporters of the article the increased import of which has been alleged to cause or threaten to cause serious injury to the domestic industry, the government of the Republic of Singapore and other interested parties. (3) The Director-General shall also provide a copy of the application referred to in sub-rule (1) of rule 4 to:-

(i) the known exporters, or the concerned trade associations, (ii) the government of the Republic of Singapore, and (iii) the Central Government in the Ministry of Commerce: Provided that the Director-General shall also make available a copy of the application, upon request in writing, to any other interested party. (4) The investigation shall be promptly terminated if imports of the subject article represent less than 2% of market share in

terms of domestic sales or less than 3% of the total imports.

Explanation: - For the purpose of the this sub-rule, - (i) market share means the value of the imports from Singapore as a percentage of value of total domestic production plus

total imports during the time frame specified in clause (ii); and, (ii) the time frame to be used in calculating the applicable percentages shall be the twelve months prior to the filing of the

petition.

(5) The Director-General may issue a notice, calling for any information in such form as may be specified by him from the exporters, foreign producers and governments of interested countries and such information shall be furnished by such persons and governments in writing within thirty days from the date of receipt of the notice or within such extended period as the Director-General may allow on sufficient cause being shown.

Explanation: For the purpose of this rule, the public notice and other documents shall be deemed to have been received one week after the date on which these documents were sent by the Director-General by registered post or transmitted to the appropriate diplomatic representative of the exporting country.

(6) The Director-General shall also provide opportunity to the industrial user of the article under investigation and to representative consumer organisations in cases where the article is commonly sold at retail level to furnish information which is relevant to the investigation.

(7) The Director-General may allow an interested party or its representative to present the information relevant to investigation orally but such oral information shall be taken into consideration by the Director-General only when it is subsequently submitted in writing.

(8) The Director-General shall make available the evidence presented to him by one interested party to the other interested parties, participating in the investigation.

(9) In case where an interested party refuses access to or otherwise does not provide necessary information within a reasonable period or significantly impedes the investigation, the Director- General may record his findings on the basis of the facts available to him and make such recommendations to the Central Government as he deems fit under such circumstances.

6. Confidential information. -

(1) Notwithstanding anything contained in sub-rules (1), (3) and (8) of rule 5, sub-rule (2) of rule 8 and sub-rule (5) of rule 10, any information which is by nature confidential or which is provided on a confidential basis shall, upon cause being shown, be treated as such by the Director-General and shall not be disclosed without specific authorisation of the party providing such information.

(2) The Director-General may require the parties providing information on confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party providing such information, such information cannot be summarised, such party may submit to the Director-General a statement of reasons why summarisation is not possible.

(3) Notwithstanding anything contained in sub-rule (2), if the Director-General is satisfied that the request for confidentiality is not warranted or the supplier of the information is unwilling either to make the information public or to authorise its disclosure in a generalized or summary form, he may disregard such information unless it is demonstrated to his satisfaction from appropriate sources that such information is correct.

7. Determination of serious injury or threat of serious injury. -

(1) The Director-General shall determine serious injury or threat of serious injury to the domestic industry taking into account, inter alia, all relevant factors of an objective and quantifiable nature having a bearing on the situation of that industry, in particular, the rate and amount of the increase in imports of the article concerned in absolute terms, the share of the domestic market taken by increased imports, changes in the level of sales, production, productivity, capacity utilization, profits and losses, and employment. (2) The determination under sub-rule (1) shall not be made unless the investigation demonstrates, on the basis of objective evidence, that the increased imports due to preferential treatment of imports under the Trade Agreement alone constitute the substantial cause of the alleged serious injury or threat of serious injury. When factors other than increased imports are causing injury to the domestic industry at the same time, such injury shall not be attributed to increased imports. (3) The determination under this rule, that the originating article is being imported as a result of the reduction or elimination of a customs duty provided for in the Trade Agreement, shall be made only, if such reduction or elimination is a cause which contributes significantly to the increase in imports, but need not be equal to or greater than any other cause. If the increase in imports is demonstrably unrelated to such reduction or elimination, such determination shall not be made. (4) The passage of a period of time between the commencement or termination of such reduction or elimination and the increase in imports shall not by itself preclude the determination under sub-rule (3).

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8. Preliminary findings. -

(1) The Director-General shall proceed expeditiously with the conduct of the investigation and in critical circumstances, he may record a preliminary finding regarding serious injury or threat of serious injury.

(2) The Director-General shall issue a public notice regarding his preliminary findings.

(3) The Director-General shall send a copy of the public notice to the Central Government in the Ministry of Commerce and in the Ministry of Finance.

9. Application of provisional safeguard measure. -

If the Director-General determines in his preliminary findings that as a result of reduction or elimination of a custom duty under the Trade Agreement, an originating article of the Republic of Singapore is being imported in such increased quantity in absolute terms and other such conditions that the imports of such article from the Republic of Singapore alone constitutes a substantial cause of serious injury or threat of serious injury to domestic industry, the Central Government may -

(i) suspend further reduction of any rate of customs duty on the article provided for under the Trade Agreement; or

(ii) increase the rate of customs duty on the article to a level not to exceed the lesser of, - (a) the Most Favoured Nation (MFN) applied rate of customs duty on the article in effect at the time the measure is taken,

and,

(b) the Most Favoured Nation (MFN) applied rate of customs duty on the article in effect on the day immediately preceding the date of start of the period of investigation; or

(iii) in a case of customs duty being applied to an article on seasonal basis, increase the rate of custom duty to a level not

to exceed the lesser of the Most Favoured Nation (MFN) applied rate of customs duty that was in effect on the article for the corresponding season immediately preceding the date of investigation:

Provided that such safeguard measure shall remain in force only for a period not exceeding two hundred days from the date on which it was imposed.

10. Final findings.

(1) The Director-General shall, within eight months from the date of initiation of the investigation extendable by the Central

Government to maximum of one year, determine whether, -

(i) the increased imports of the article under investigation has caused or threatened to cause serious injury to the domestic industry; and

(ii) a causal link exists between the increased imports due to preferential treatment under the Trade Agreement and serious injury or threat of serious injury.

(2) The Director-General shall also give his recommendation regarding safeguard measures which, if applied, would be adequate to prevent or remedy serious injury and to facilitate positive adjustment.

(3) The Director-General shall also make his recommendations regarding the duration of the safeguard measure:

Provided that where the period recommended is more than one year, the Director-General shall also recommend progressive liberalisation adequate to facilitate positive adjustment.

(4) The final findings, if affirmative, shall contain all information on the matter of facts and law and reasons which have led to the conclusion.

(5) The Director-General shall issue a public notice recording his final findings.

(6) The Director-General shall send a copy of the public notice regarding his final findings to the Central Government in the Ministry of Commerce and in the Ministry of Finance.

11. Application of safeguard measures.

On receipt of the recommendation of the Director-General, the Central Government may suitably amend the notification, issued under sub-section (1) of section 25 of the Customs Act, 1962 to give effect to the provisions of the Trade Agreement, in respect of the product covered under the final findings, in order to prevent or remedy serious injury and to facilitate positive adjustment:

Provided that no safeguard measure shall be taken against any particular article while a global safeguard measure in respect of that article is in place. In the event of a global safeguard measure being taken in respect of a particular article, any existing bilateral safeguard which is taken against that article shall be terminated and upon termination of the safeguard measure, the rate of duty shall be the rate which would have been in effect but for the action.

12. Date of commencement of safeguard measures.

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The safeguard measure taken under rule 11 shall take effect from the date of publication of the notification, in the Official Gazette whereby such measure is taken.

13. Refund of duty.

If the safeguard measure taken after the conclusion of the investigation results in a level of exemption which is lower than that already given as provisional safeguard measure, the differential duty shall be refunded to the importer.

14. Duration.

(1) The safeguard measure applied under rule 12 shall be only for such period of time as may be necessary to prevent or remedy serious injury and to facilitate positive adjustment.

(2) Notwithstanding anything contained in sub-rule (1) of this rule, the safeguard measure applied under rule 12 shall, unless revoked earlier, cease to have effect on the expiry of two years from the date of its imposition:

Provided that if the Central Government is of the opinion that the domestic industry has taken measures to adjust to such injury or threat thereof and it is necessary that the safeguard duty should continue to be imposed, it may extend the period of such imposition by one year.

(3) Notwithstanding anything contained in sub-rule (1) of this rule, the safeguard measure taken under rule 12 shall, unless revoked earlier, cease to have effect on the expiry of three years from the date of its imposition.

15. Review.

(1) Director-General shall, from time to time, review the need for continued application of the safeguard measure and shall, if he is satisfied on the basis of information received by him that -

(i) safeguard measure is necessary to prevent or remedy serious injury and there is evidence that the industry is adjusting positively, he may recommend to the Central Government for the continued imposition of duty;

(ii) there is no justification for the continued imposition of such measure, recommend to the Central Government for its withdrawal:

Provided that where the period of application of safeguard measure exceeds one year the Director-General shall review the situation not later than the mid-term of such imposition, and, if appropriate, recommend for withdrawal of such safeguard measure or for suitable modification of the same. (2) Any review initiated under sub-rule (1) shall be concluded within a period not exceeding eight months from the date of initiation of such review or within such extended period as the Central Government may allow. (3) The provisions of rules 4, 5, 6 and 10 shall, mutatis mutandis apply in the case of review.

[File No. 467/06/2008-Cus.V] (Satish Kumar Reddy)

Director to the Government of India

Phone No. 011-2309 3380

Government of India Ministry of Finance

(Department of Revenue) (Central Board of Excise and Customs)

Notification No. 51/2009-Customs (N. T.)

New Delhi, 15th May, 2009

S. O… (E) – In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Board, being satisfied that it is necessary and expedient so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Cus (N. T.), dated, the 3

rd August 2001, namely: -

In the said notification, for the Table, the following Table shall be substituted namely:-

“T A B L E

S. No. Chapter/ heading/ sub-heading/tariff item

Description of goods Tariff value US $ (Per Metric Tonne)

(1) (2) (3) (4)

1 1511 10 00 Crude Palm Oil 447 (i.e. no change)

2 1511 90 10 RBD Palm Oil 476 (i.e. no change)

3 1511 90 90 Others – Palm Oil 462 (i.e. no change)

4 1511 10 00 Crude Palmolein 481 (i.e. no change)

5 1511 90 20 RBD Palmolein 484 (i.e. no change)

6 1511 90 90 Others – Palmolein 483 (i.e. no change)

7 1507 10 00 Crude Soyabean Oil 580 (i.e. no change)

8 7404 00 22 Brass Scrap (all grades) 2600

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9 1207 91 00 Poppy seeds 4253”

F. No. 467/14/2009-Cus.V (Part – I)

(UNMESH SHARAD WAGH) Under Secretary to the Government of India

Note: - The Principal notification was published in the Gazette of India, Extraordinary, vide Notification No. 36/2001 – Customs (N.T.), dated, the 3

rd August, 2001 (S.O. 748 (E), dated, the 3

rd August, 2001) and was last amended vide

Notification No. 39/2009-Customs (N.T.), dated, the 31st March, 2009 (S. O. 889 (E) dated 31

st March, 2009).



Notification No. 52/2009- Customs (N.T.)

New Delhi, the May 19th2009

G.S.R. (E).-In exercise of the powers conferred by sub-section (1B) of section 129A of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following further amendments in the notification of Government of India, Ministry of Finance, Department of Revenue, No. 39/2005-Customs ( N.T.) published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.307(E), dated the 13th May, 2005, namely:- In the said notification, in the Table, against Sl. No. 13 in Column (3), for the words and figures ―Pune II‖ wherever they occur, the words ―Kolhapur‖ shall respectively be substituted.

[F.No.390/review/89-JC]

VINOD KUMAR SAXENA Director to the Government of India

Note:- The principal notification No. 39/2005-Customs (N.T.) published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.307(E) dated the 13th May, 2005 and was amended by :-

(i) Notification No.46/2005-Customs (N.T.) published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 382(E), dated the 8th June, 2005. (ii) Notification No. 44/2006-Customs (N.T.), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 210(E), dated the 7th April, 2006. (iii) Notification No.10/2007-Customs (N.T.), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.75(E), dated the 9th February, 2007. (iv) Notification No.98/2007-Customs (N.T.), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 621(E), dated the 24th September, 2007. (v) Notification No.102/2007-Customs (N.T.), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 644(E), dated the 5th October, 2007. (vi) Notification No.111/2007-Customs (N.T.), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.695(E), dated the 7th November, 2007. (vii) Notification No.4/2008-Customs (N.T.), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 30(E), dated the 15th January, 2008. (viii) Notification No.9/2008-Customs (N.T.), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.100(E), dated the 21st February, 2008.

(ix) Notification No.87/2008-Customs (N.T.), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.523(E). dated the 15th July, 2008 .

(x) Notification No.41/2009-Customs (N.T.), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.271(E) dated the 21

st April, 2009.



Notification No. 55/2009-CUSTOMS (N. T.) New Delhi, 29

th May, 2009

8 Jyaistha, 1931 (SAKA)

9




“T A B L E



(1) (2) (3) (4)









9 1207 91 00 Poppy seeds 4856”

F. No. 467/14/2009-Cus.V

(ASHIMA BANSAL)

Under Secretary to the Government of India


rd August, 2001 (S. O. 748 (E), dated, the 3


Notification No. 51/2009-Customs (N.T.), dated, the 15th May, 2009 (S. O. 1223 (E) dated 15

th May, 2009).


Department of Revenue Central Board of Excise and Customs

Notification No. 56 / 2009 - Customs (N.T.) New Delhi, 30

th May, 2009


S.O. … (E) – In exercise of the powers conferred by sub-section (1) of section 5 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government hereby makes the following rules, namely :- Rule 1. Short title and commencement: - (1) These rules may be called the Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of MERCOSUR Member States comprising the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Republica Oriental del Uruguay and the Republic of India) Rules, 2009 (hereinafter referred as the ―Rules‖). (2) They shall come into force on the 1

st day of June 2009

GENERAL PROVISIONS

Rule 2. Definitions: For the purpose of these Rules: (a) "chapters", "headings" and ―subheadings‖ mean the chapters, the headings and the subheadings (two, four and six digit codes respectively) used in the nomenclature which makes up the Harmonized System or HS; (b) ―CIF price‖ means the price paid to the exporter for the product when the goods pass the ship‘s rail at the port of importation. The exporter pays the costs and freight necessary to deliver the goods to the named port of destination;

(c ) "classification" refers to the classification of a product or material under a particular subheading of the HS at 6 digit level and of the respective national tariff schedules of the Signatory Parties at the 8 digit level. (d) "customs value" means the value as determined in accordance with the Article VII and the Agreement on Implementation of Article VII of GATT 1994 (WTO Agreement on Customs Valuation); (e) ―FOB price‖ means the price paid to the exporter for the product when the goods pass the ship´s rail at the named port of shipment, thereafter, the importer assumes all the costs including the necessary expenses to the shipment; (f) "goods" means both materials and products

10

(g) "Harmonized System" means the nomenclature which makes up the Harmonized Commodity Description and Coding System including the chapters and the corresponding number codes, section notes and chapter notes, as well as the General Rules for their interpretation; (h) ―manufacture" means any kind of working or processing including assembly or specific operations; (i) "material" means raw materials, ingredients, parts, components, subassembly and/or goods that are physically incorporated into another good or are subject to a process in the production of another good; (j) ―product‖ means the product being manufactured, even if it is intended for later use in another manufacturing operation; (k) The ―territory of India‖ means the territory of the Republic of India including its territorial waters and the air space above its territorial waters and the other maritime zones including the Exclusive Economic Zone and Continental Shelf over which Republic of India has sovereignty, sovereign rights or exclusive jurisdiction in accordance with its laws in force, the 1982 United Nations Convention on the Law of the Sea and international law. The ‖territory of the Member States of MERCOSUR‖ means the respective territories of the Member States of MERCOSUR, including their respective territorial seas and the air space above, and other maritime zones, including the Exclusive Economic Zones and Continental Shelves over which they respectively have sovereignty, sovereign rights or exclusive jurisdiction in accordance with their respective laws in force, the 1982 United Nations Convention on the Law of the Sea and international law. (l) "value of originating materials" means the value of such materials on the basis of FOB value.

SECTION II

CRITERIA FOR ORIGINATING GOODS Rule 3. General requirements

For the purpose of implementing the Preferential Trade Agreement between the Governments of MERCOSUR Member States comprising the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Republica Oriental del Uruguay and the Republic of India (hereinafter referred as the ―Agreement‖) , the following goods shall be considered as originating from a Signatory Party:

(a) The goods wholly produced or obtained in the territory of the Signatory Party as defined in Rule

5 of these Rules; (b) The goods not wholly produced in the territory of the Signatory Party, provided that the said

products are eligible under Rule 4 or Rule 6 read with Rule 7 of these Rules.

2. The provisions of paragraph 1 above excludes used or second hand goods. Rule 4. Cumulation of origin Goods originating in any of the Signatory Party when used as an input for a finished product in another Signatory Party, shall be considered originating in the latter. Rule 5. Wholly produced or obtained products The following shall be considered as wholly produced or obtained in the territory of any of the Signatory Party: (a) mineral products extracted from the soil or subsoil of any of the Signatory Parties, including its territorial seas, continental shelf or exclusive economic zone; (b) plants1[1] and plant products grown, harvested, picked or gathered there including in its territorial

seas, continental shelf or exclusive economic zone; (c) live animals2[2] born and raised there, including by aquaculture; (d) products from live animals as in (c) above; (e) animals and products thereof obtained by hunting, trapping, collecting, fishing and capturing there; including in its territorial seas, continental shelf or in the exclusive economic zone; (f) waste and scrap resulting from utilization, consuming or manufacturing operations conducted in the territory of any of the Parties, provided they are fit only for the recovery of raw materials (g) products obtained from the seabed and subsoil beyond the limits of national jurisdiction are considered to be :

(i) wholly obtained in the State that has exploitation rights granted by the International

Seabed Authority. (ii) wholly obtained in the sponsoring State of a natural or juridical person that has

exploitation rights, granted by the International Seabed Authority. (h) goods produced in any of the Parties exclusively from the products specified in subparagraphs (a) to (g) above.

1

[1] Plant refers to all plant life ,including forestry products, fruits, flowers, vegetables, trees, sea weeds and fungi.

2[2]

Animals referred to in paragraph (c), (d) and (e) covers all animal life, including mammals, birds, fish, crustaceans, molluscs and reptiles.

11

Rule 6. Not wholly produced or obtained products: 1.- For the purpose of Rule 3(1) (b) the products are considered to be originating when the CIF value of all non – originating materials from countries other than the Signatory Parties and/or of undetermined origin used in its manufacture does not exceed 40% of the FOB value of the final product and the final process of manufacture is performed within the territory of the exporting Signatory Party subject to fulfillment of the provisions of Rule 7. 2.- For the purposes of determining the CIF value of non – originating materials for countries without a coastline, the first seaport or inland waterway port located in any of the other Signatory Parties, through which those non – originating materials have been imported shall be considered as port of destination. 3- The value of the non-originating materials, parts or produce shall be:

i) The CIF value at the time of importation of the products where this can be proven; or ii)The earliest ascertained price paid for the products of undetermined origin in the territory of the Signatory

Party where the working or processing takes place:

4. The formula for 60% value added is as follows: CIF Value of imported + CIF Value of Non-originating materials, Undetermined Origin Parts or Produce Materials, Parts or Produce -------------------------------------------------------------------------------------------- X 100% <40% FOB price Rule 7. Processes or operations considered as insufficient to confer originating status In the case of the products which have non-originating materials, the following operations, inter alia, shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Rule 6 are satisfied: (a) preserving operations to ensure that the products remain in good condition during transport and storage such as aeration, drying, refrigeration, immersion in salty or sulphured water or in water added with other substances, extraction of damaged parts and similar operations; (b) Dilution in water or in any other substance which does not substantially alter the product characteristics; (c) Simple operations such as removal of dust, sifting, screening, sorting, classifying, grading, matching, washing, painting, husking, stoning of seeds, slicing and cutting; (d) simple change of package and breaking-up and assembly of packages; (e) simple packing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;

(f) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; (g) simple cleaning, including removal of oxide, oil, paint or other coverings; (h) simple assembly of parts to constitute a complete article or disassembly of products into parts, in accordance with General Rule 2a of the Harmonised System; (i) slaughter of animals; (j) simple mixing of products, provided the characteristics of the obtained product are not essentially different from those of the mixed products; (k) oil application; (l) a combination of two or more of the above operations. Rule 8. Accessories, spare parts and tools 1. Accessories, spare parts or tools delivered with the good that form part of the good's standard accessories, spare parts, or tools, shall be considered as originating if the good originates and shall be disregarded in determining whether all the nonoriginating materials used in the production of the good undergo the applicable change in tariff classification, provided that:

a) the accessories, spare parts or tools are not invoiced separately from the good, notwithstanding they are detailed separately in the invoice; b) the quantities and value of the accessories, spare parts or tools are customary for the good.

2. Each Signatory Party shall provide that if a good is subject to a value added requirement, the value of accessories, spare parts, or tools shall be taken into account as originating or non-originating materials, as the case may be, in calculating the value added. Rule 9. Fungible Materials: 1. For the purpose of establishing if a product is originating when in its manufacture are utilized originating and non-originating fungible materials, mixed or physically combined, the origin of such materials can be determined by any of the inventory management methods applicable in the Signatory Party. 2. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating materials which are identical and interchangeable, the customs authorities may, at the written request of those concerned, authorise the "accounting segregation" method to be used for managing such stocks.

12

3. This method must be able to ensure that the number of products obtained which could be considered as "originating" is the same as that which would have been obtained if there had been physical segregation of the stocks. 4. The customs authorities may grant such authorisation, subject to any conditions deemed appropriate. 5. This method is recorded and applied on the basis of the general accounting principles applicable in the country where the product was manufactured. 6. The beneficiary of this facilitation may issue or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed. 7. The customs authorities shall monitor the use made of the authorisation and may withdraw it at any time whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in these Rules. Rule 10. Sets Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non originating goods, the set as a whole shall be regarded as originating, provided that the CIF value of the non originating goods utilized in the composition of the set does not exceed 15% per cent of the FOB price of the set. Rule 11. Packages and packing materials for retail sale 1. The packages and packing materials for retail sale, when classified together with the packaged product, according to General Rule 5 (b) of the Harmonised System, shall not be taken into account for considering whether all non-originating materials used in the manufacture of a product fulfil the criterion corresponding to a change of tariff classification of the said product. 2. If the product is subject to value added criterion, the value of the packages and packing materials for retail sale shall be taken into account in its origin assessment, in case they are treated as being one for customs purposes with the goods in question. Rule 12. Containers and packing materials for transport The containers and packing materials exclusively used for the transport of a product shall not be taken into account for determining the origin of any good, in accordance with General Rule 5 (b) of the Harmonized System. Rule 13. Neutral elements or indirect materials 1. ―Neutral elements" or ―Indirect materials‖ means goods used in the production, testing or inspection of goods but not physically incorporated into the goods, or goods used in the maintenance of buildings or the operation of equipment associated with the production of goods, including:

(a) energy and fuel; (b) plant and equipment,; (c) tools, dies, machines and moulds; (d) parts and materials used in the maintenance of plant, equipment and buildings; (e) goods which do not enter into the final composition of the product; (f) gloves, glasses, footwear, clothing, safety equipment, and supplies; (g) equipment, devices, and supplies used for testing or inspecting the goods.

2. Each Signatory Party shall provide that an indirect material shall be considered to be an originating material without regard to where it is produced. Its value shall be the cost registered in the accounting records of the producer of the export product. Rule 14. Direct transport, Transit and Trans-shipment In order for the originating goods or products to benefit from the preferential treatment provided for under the Agreement, they shall be transported directly between the exporting Signatory Party and the importing Signatory Party. The goods or products are transported directly provided: 1. They are transported through the territory of one or more Signatory Parties; 2. They are in transit through one or more territories of third countries, with or without trans-shipment or temporary warehousing in such territories, under the surveillance of the customs authorities therein, provided that:

i) the transit entry is justified for geographical reasons or by consideration related exclusively to transport requirements; ii) they are not intended for trade, consumption, use or employment in the country of transit;

iii) they do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition;

13

SECTION III

PROOF OF ORIGIN

Rule 15. Origin Certification 1. The Origin Certificate is the document that certifies that goods fulfil the origin requirements as set out in these Rules so that they can benefit from the preferential tariff treatment as foreseen in the Agreement. The said Certificate is valid for only one importing operation concerning one or more goods and its original copy shall be included in the documentation to be presented at the customs authorities of the importing Signatory Party. 2. The issue and control of Origin Certificates shall be under the responsibility of a Government office in each Signatory Party. The Origin Certificates shall be directly issued by those authorities or through delegation as referred to in Rule 17(5) 3. The Origin Certificate shall be issued in accordance with the sample certificate of origin and notes for completion thereof, attached as Appendix-I to these Rules and upon a sworn declaration by the final producer of the goods and the respective commercial invoice. 4. In all cases, the number of the commercial invoice shall be indicated in the box reserved for this purpose in the Origin Certificate. Rule 16. Operations carried out by third operators 1. If the traded good is invoiced by an operator from a third country, be it a Signatory Party or not, for the issue of the Origin Certificate, the final producer or exporter of the good shall present the first commercial invoice and a corresponding sworn declaration by the final producer certifying that the goods fulfil the origin criteria of these Rules. Value addition carried out only in the Signatory Party shall be taken into account for calculation of local value addition. 2. The producer or the exporter from the country of origin shall inform in the respective Origin Certificate, in the box reserved for ―observations‖, that the good corresponding to the said Certificate shall be invoiced by a third operator, reproducing the following data from the commercial invoice issued by this operator: name, address, country, number and date. 3. If it is not possible to comply with the requirements mentioned in Rule 16(2), the Commercial Invoice attached to the Importation Request shall contain a Sworn Declaration attesting that the Commercial Invoice corresponds to the Origin Certificate. The Sworn Declaration shall convey the corresponding number and the date of issue of the origin certificate and shall be signed by the operator. In the event of non-compliance of this requirement, the customs authorities shall not accept the Certificate of Origin and shall not grant the tariff preferences established in this Agreement. Rule 17. Issue of Origin Certificates

1. For the issue of an Origin Certificate, the final producer or exporter of the good shall present the corresponding commercial invoice and a request containing a sworn declaration by the final producer certifying that the goods fulfil the origin criteria of these Rules, as well as the necessary documents supporting such a declaration. The said sworn declaration shall contain at least the following data:

a) Individual‘s name or company name; b) Legal domicile; c) Description of the good to be exported and its tariff classification; d) FOB value of the goods to be exported; e) Information relating to the good to be exported, which must indicate:

i) materials, components and/or parts originating from the exporting Signatory Party; ii) materials, components and/or parts originating from other Signatory Parties, indicating:

1) origin; 2) tariff classification; 3) CIF value, in US dollars; 4) Percentage on the total value of the final product.

iii) materials, components and/or parts non-originating from the Signatory Parties, indicating:

1) exporting country; 2) tariff classification; 3) CIF value, in US dollars; 4) Percentage on the total value of the final product.

iv) description of the manufacturing process.

2. The description of the good in the sworn origin declaration, which certifies the fulfilment of the origin requirements set out in these Rules, shall correspond to the respective tariff classification, as well as with the description of the good in the commercial invoice and in the Origin Certificate. 3. If the goods are regularly exported and their manufacturing process, as well as their materials are not modified, the Sworn Declaration of the Producer may be valid for a period of up to one hundred eighty (180) days counted from the date of the issue of the certificate.

14

4. The Origin Certificate shall be issued not later than five (5) working days after the request presentation and it shall be valid for a period of one hundred and eighty (180) days from the date of its issue, which shall be extended, for the necessary period, if the goods are under a suspensive import regime which implies the deposit of the good and does not allow any alteration of the good. 5. The Origin Certificate shall be signed and issued by Government offices to be indicated by the Signatory Parties who may delegate the signing and issuing of origin certificates to other Government offices or to highly representative corporate bodies. 6. The origin certificates shall not be issued before the date of the issue of the commercial invoice relating to the consignment, but in the same date or within the following sixty (60) days. 7. The requesting party and the certifying offices or institutions shall keep the documents supporting the origin certificates for a period no less than five (5) years, from the date of its issue. The certifying offices or institutions shall enumerate the certificates issued by them in sequential order. 8. The certifying offices or institutions shall keep a permanent record of all issued origin certificates, which shall contain at least the certificate number, the requesting party‘s name and the date of its issue.

SECTION IV

CONTROL AND VERIFICATION OF ORIGIN CERTIFICATES

Rule 18. 1. Regardless of the presentation of an origin certificate in accordance with the Rules, the competent authorities of the importing Signatory Party may, in the cases of reasonable doubt, request to the competent authorities of the exporting Signatory Party any additional information necessary for the verification of the authenticity of a certificate, as well as the veracity of the information contained therein. This shall not preclude the application of the respective national legislation relating to breach of customs law. 2. The compliance with the request for additional information according to this Rule shall only be made with reference to the registers and documents available in Government offices or in the institutions entitled to issue origin certificates. Copies of the documentation necessary for the issuing of origin certificates can be made available. This Rule, however, does not restrain the interchange of information as foreseen in the Customs Cooperation Agreements. 3. The reasons for the doubts concerning the authenticity of the certificate or the veracity of its data shall be put forward in a clear and concrete way. For this purpose, the consultations thereon shall be carried out by a specific office of the competent authorities designated by each Signatory Party. 4. The competent authorities of the importing Signatory Party shall not suspend the importation operations of the goods. However, they may request a guarantee in any of its modalities, in order to preserve fiscal interests, as a pre-condition for the completion of the importation operations. 5. If a guarantee is required, its amount shall not be higher than the value of the applicable custom duties concerning the importation of the product from third countries, according to the legislation of the importing country. Rule 19. The competent authorities from the exporting Signatory Party shall provide the requested information according to Rule 18 within thirty (30) days, from the date of the receipt of the request. Rule 20. The information obtained under the provisions of Rule 19 shall be confidential in character and shall be utilised with a view to clarifying the matter under investigation by the competent authorities of the importing Signatory Party as well as during the investigation and legal proceedings. Rule 21. In the cases in which the information requested under Rule 18 is not provided within the deadline established in Rule 19 or is insufficient to clarify any doubt concerning the origin of the good, the competent authorities of the importing Signatory Party may initiate an investigation on the matter within sixty (60) days, from the date of the request for the information. If this information is satisfactory, the said authorities shall release the importer from the guarantee referred to in Rule 18 within thirty (30) days. Rule 22. 1. During the period of investigation, the competent authorities of the importing Signatory Party shall not suspend new importing operations relating to identical goods from the same exporter or producer. However, they may request a guarantee, in any of its modalities, in order to preserve fiscal interests, as a pre-condition for the completion of the importation operations. 2. The guarantee amount, whenever it is requested, shall be according to Rule 18. Rule 23. The competent authorities of the importing Signatory Party shall immediately notify the importer and the competent authorities of the exporting Signatory Party of the initiation of the origin investigation, in accordance with the Rule 24. Rule 24. During the investigation proceedings, the competent authorities of the importing Signatory Party may:

15

a) request, through the competent authorities of the exporting Signatory Party, new information, as well as any copy of the documentation in possession of the person who issued the origin certificate under investigation, according to Rule 18, which may be deemed necessary for verifying the authenticity of the said certificates and the veracity of the information contained therein. In such a request, the number and the date of the issue of the origin certificate under investigation shall be indicated. b) for the purposes of verification of the contents of the local or regional added value, require access to any information or documentation necessary for establishing the CIF value of the non-originating goods used in the production of the goods under investigation and the producer or exporter shall facilitate the same. c) for the purposes of verification of the characteristics of certain production processes required as specific origin requisites, require access to any information and documentation that allow the confirmation of such processes and the exporter or producer shall facilitate the same. d) send to the competent authorities of the exporting Signatory Party a written questionnaire to be passed on to the exporter or producer, indicating the origin certificate under investigation; e) request to the competent authorities of the exporting Signatory Parties to facilitate visits to the premises of the producer, with a view to examining the production processes, as well as the equipment and tools utilized in the manufacture of the product under investigation. f) require that the competent authorities of the exporting Signatory Party shall accompany the authorities of the importing Signatory Party in their above-mentioned visit, which may include the participation of specialists who shall act as observers. The specialists, who shall be previously selected, shall be neutral and have no interest whatsoever in the investigation. The exporting Signatory Party may deny the participation of such specialists whenever the latter represent the interests of the companies or institutions involved in the investigation. g) require that once the visit is concluded, the participants shall subscribe the minutes of it, in which it shall be indicated that it was carried out according to the conditions established in these Rules. The said minutes shall contain, in addition, the following information: date and place of the carrying out of the visit; identification of the origin certificates which led to the investigation; identification of the goods under investigation; identification of the participants, including indications of the organs and institutions to which they belong; a visit report. h) accept the exporting Signatory Party‘s request for the postponement of a verification visit for a period not more than thirty (30) days. i) carry out other actions as agreed upon between the Signatory Parties involved in the case under investigation. Rule 25. The competent authorities of the exporting Signatory Party shall provide the information and documentation requested according to Rule 24 (a) and (b), within thirty (30) days from the date of the receipt of the request. Rule 26. In relation to the proceedings as foreseen in Rule 24, the competent authorities of the importing Signatory Party may request the competent authority of the exporting Signatory Party the participation or advice of specialists concerning the matter under investigation. Rule 27. In the cases in which the information or documentation requested to the competent authorities of the exporting Signatory Party is not produced within the stipulated deadline, or if the answer does not contain enough information or documentation for determining the authenticity or veracity of the origin certificate under investigation, or still, if the producers do not agree to the visit, the competent authorities of the importing Signatory Party may consider that the products under investigation do not fulfil the origin requirements, and may, as a result, deny preferential tariff treatment to the products mentioned in the origin certificate under investigation according to Rule 21, and thus conclude such investigation. Rule 28. 1. The competent authorities of the importing Signatory Party shall engage to conclude the investigation in a period not more than ninety (90) days, from the date of the receipt of the information requested in accordance with Rule 24. 2. If it is considered that new investigative actions or the presentation of more information are necessary, the competent authorities of the importing Signatory Party shall communicate the fact to the competent authorities of the exporting Signatory Party. The term for the execution of such new actions or for the presentation of additional information shall be not more than ninety (90) days, from the date of the receipt of the information, according to Rule 24. 3. If the investigation is not concluded within ninety (90) days from its initiation, the importer shall be released from the payment of the guarantee, regardless of the continuation of the investigation. Rule 29. 1. The competent authorities of the importing Signatory Party shall inform the importers and the competent authorities of the exporting Signatory Party of the conclusion of the investigation process, as well as the reasons that led to its decision. 2. The competent authority of the importing Signatory Party shall grant the competent authority of the exporting Signatory Party the access to the investigation files, in accordance with its legislation

16

Rule 30. During the investigation process, occasional modifications in the manufacturing conditions made by the companies under investigation shall be taken into account. Rule 31. Once the investigation concludes in favour of the qualification of the origin of the goods and the validity of the origin criterion contained in the origin certificate, the importer shall be released from the guarantees requested in Rule 18 and 22, within no more than thirty (30) days. Rule 32. 1. Once the investigation establishes the non-qualification of the origin criterion of the goods contained in the origin certificate, the duties shall be levied as if the goods were imported from third countries and the sanctions foreseen in this Agreement and/or the ones foreseen in the legislation in force in each Signatory Party shall be applied. 2. In such a case, the competent authorities of the importing Signatory Party may deny preferential tariff treatment to new imports relating to identical good from the same producer, until it is clearly demonstrated that the manufacturing conditions were modified so as to fulfil the origin requirements of the Rules of Origin of these Rules. 3. Once the competent authorities of the exporting Signatory Party has sent the information demonstrating that the manufacturing conditions were modified, the competent authorities of the importing Signatory Party shall have forty five (45) days, from the date of the receipt of the said information, to communicate its decision thereupon, or a maximum of ninety (90) days if a new verification visit to the producer‘s premises, according to Rule 24 (e), is deemed necessary. 4. If the competent authorities of the importing and the exporting Signatory Parties fail to agree on the demonstration of the modification of the manufacturing conditions, they may make use of the Dispute Settlement Procedure established as per Article 29 of this Agreement. Rule 33. 1. A Signatory Party may request another Signatory Party to investigate the origin of a good imported by the latter from other Signatory Party, whenever there are well-founded reasons for suspecting that its products undergo competition from imported products with preferential tariff treatment which do not fulfill the conditions laid down under these Rules. 2. For such purposes, the competent authorities of the Signatory Party requesting the investigation shall bring to the notice of the authorities of the importing Signatory Party the relevant information within forty five (45) days, from the date of the request. Once this information is received, the importing Signatory Party may initiate the proceedings established in these Rules, giving notice of this to the Signatory Party that requested the initiation of the investigation. Rule 34. The proceedings of verification and control of origin as foreseen in these Rules may also apply to the goods already cleared for home consumption. Rule 35.

Within sixty (60) days, from the receipt of the communication as provided in Rule 29 or sub-rule (3) of Rule 32, in case the measure is inconsistent, the exporting Signatory Party may request for consultation to the Joint Administration Committee of this Agreement, stating the technical and legal reasons that would indicate that the measure adopted by the competent authorities of the importing Signatory Party are not consistent with these Rules; and/or request a technical advice with the aim of establishing whether the goods under investigation fulfil the origin rules of this Agreement. Rule 36. The time periods set in these Rules shall be calculated on a consecutive day basis as from the day following the fact or event which they refer to.

Special Economic Zones Rule 37. 1. The provisions set out in these Rules shall also apply to Special Economic Zone and the competent authorities in each Signatory Party will be responsible for the control of origin with respect to activities covered under this Rule. 2. The MERCOSUR States and India shall take all necessary steps to ensure that products, traded under cover of a certificate of origin which in the course of transport use a Special Economic Zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.

3. When goods originating in the Signatory Parties are imported into a Special Economic Zone under cover of the origin certificate mentioned in Rule 17 and are fractioned, the certifying offices or institutions mentioned in Rule 17(5) may issue a new origin certificate, based on the original one, for the quantity that is required, until the total quantity of goods is covered.

[F. No. 467/25/2003-Cus.V/ICD]

(Satish Kumar Reddy) Director to the Government of India

17

Phone: 011-2309 3380

Appendix-I Form Agreed upon by India and Mercosur for the origin Certificate

CERTIFICATE OF ORIGIN

1. Producer or exporter (name, address, country)

Reference No. of Certificate India-Mercosur PTA

2. Importer (name, address, country)

Stamp, address and name of the Certifying Authority

3. Port of shipment

4. Country of destination

5. Commercial invoice Number Date / /

6. N.0

Order 7. tarrif item number 8. Description of goods 9. Gross weight or other quantity

N.0 Order 10. Origin criterion

11. Observations

ORIGIN CERTIFICATION

12.Declaration by the Producer or Exporter: The undersigned hereby declares that the mentioned goods were produced in (country) and they comply with the origin requirements specified in (Agreement).

Date / /

13.Certification by Certifying Authority: It is hereby certified the authenticity of the previous declaration in accordance with the applicable legislation.

(Place),

Stamp and signature Stamp and signature

(back)

I. To qualify for preference, products must:

a. fall within a description of products eligible for concessions in the country of destination under this agreement.

b. comply with Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of MERCOSUR Member States comprising the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Republica Oriental del Uruguay and the Republic of India) Rules, 2009. Each Article in a consignment must qualify separately in its own right; and

c. comply with the consignment conditions specified by these Rules . In general products must be consigned directly within the meaning of Rule 14 hereof from the country of exportation to the country of destination. II. Entries to be made in Box 10 Preference products must be wholly produced or obtained in the exporting Contracting Party in accordance with Rule 5 of these Rules, or where not wholly produced or obtained in the exporting Contracting Party must be eligible under Rule 4 or Rule 6 of these Rules. 1. If products are wholly produced or obtained enter the letter ‗A‘ in box 10. 2. Products not wholly produced or obtained; the entry in box 10 should be as follows:

· Enter letter ‗B‘ in box 10 for products, which meet the origin criterion according to Rule 6. Entry of letter would be followed by the sum of the value of materials, parts or produce originating from non-contracting parties or undetermined origin used, expressed as a percentage of the F.O.B. value of the products; (example B( ) percent). · Enter letter ‗C‘ in box 10 for products, which meet the origin criteria according to Rule 4. Entry of letter ‗C‘ would be followed by the sum of the aggregate content originating in the

18

territory of the exporting Contracting Party expressed as a percentage of the F.O.B. value of the exported product: (example ‗C‘ ( ) per cent).

Government of India

Ministry of Finance (Department of Revenue)

(Central Board of Excise and Customs)

Notification No. 66/2009 - Customs (N. T.) New Delhi, 15

th June, 2009




In the said notification, for the Table, the following Table shall be substituted namely:- “T A B L E



(1) (2) (3) (4)









9 1207 91 00 Poppy seeds 5153”

F. No. 467/14/2009-Cus.V

(PRASHANT KUMAR) Under Secretary to the Government of India




Notification No. 55/2009-Customs (N.T.), dated, the 29th May, 2009 (S. O. 1381 (E) dated 29

th May, 2009).



Notification No. 78/2009 - Customs (N. T.)

New Delhi, 30th June, 2009

9 Asadha, 1931 (SAKA)




“T A B L E

S. No.

Chapter/ heading/ sub-heading/tariff item


(1) (2) (3) (4)






19




9 1207 91 00 Poppy seeds 5162‖

[F. No. 467/14/2009-Cus.V (Part – II)]

(SATISH KUMAR REDDY) Director to the Government of India




Notification No. 66/2009-Customs (N.T.), dated, the 15th June, 2009 (S. O. 1455 (E) dated 15

th June, 2009).


Department of Revenue Central Board of Excise And Customs

NOTIFICATION No. 79/2009-CUSTOMS (N.T.)

New Delhi, 9th July, 2009


S.O. … (E). – In exercise of the powers conferred by sub-section (1) of section 5 of the Customs Tariff Act,

1975 (51 of 1975), the Central Government hereby makes the following amendment in the Rules of Determination of

Origin of Goods under the Asia-Pacific Trade Agreement (formerly known as the Bangkok Agreement) Rules, 2006,

namely: -

In the said rules, -

(a) for rule 8, the following rule shall be substituted namely:-

“RULE 8. Certificate of origin. - Products eligible for preferential concession shall be supported by a Certificate of

Origin in the form specified in Annexure A and issued by an authority designated by the Government of the exporting

Participating State and notified to the other Participating States, in accordance with the provisions specified in

Annexure B.‖

(b) after Annexure A, the following Annexure shall be inserted, namely:-

“ANNEXURE-B

Procedure Regarding Claim of Preferential Concessions and Certificate of Origin of Goods under the Asia-

Pacific Trade Agreement

The following provisions shall be complied with for preferential concessions under the Asia-Pacific Trade Agreement

(hereinafter referred to as ―APTA‖):

1. Issuing Authorities. - An authority or authorities designated by the Government of the exporting APTA

Participating State (hereinafter referred to as ―Issuing Authority‖) shall issue the Certificates of Origin.

2. Certificate of Origin. - (1) The Certificates of Origin -

1. shall be on an ISO A4 size paper in conformity with the specimen text set out in Annexure A, which shall be

printed in English.

2. shall bear a unique reference number separately given by each place of office of issuance.

3. shall be issued manually or electronically by the Issuing Authority of the exporting APTA Participating State

at the time of exportation or within three working days from the date of shipment.

4. shall be valid for one year from the date of issuance.

5. shall be without erasures and superimposition and unused spaces shall be crossed out to prevent any

subsequent addition.

20

6. shall have the relevant rules and applicable percentage of regional content in Box 8.

(2) In the event of theft, loss or destruction of a Certificate of Origin, a certified true copy of the original, issued by the

Issuing Authority, bearing the words ―Certified True Copy‖ in Box 3, and the date of issuance of the original Certificate

of Origin, shall be accepted and the certified true copy of a Certificate of Origin shall be issued within the validity

period of the original Certificate of Origin.

3. Presentation of the Certificate of Origin. – (i) An original Certificate of Origin shall be submitted for preferential

treatment to the Customs authority at the time of lodging the import entry for the products concerned.

(ii) The Certificate of Origin shall be submitted to the Customs authority at the port or place of importation within its

validity period.

(iii) Where a Certificate of Origin is submitted to the relevant Customs authority at the port or place of importation

after the expiration of its validity, such Certificate is still to be accepted when failure to observe the time limit results

from force majeure or other valid causes beyond the control of the exporter.

(iv) In all cases, the relevant Customs authority may accept such Certificate of Origin provided that the products were

imported before the expiration of the validity of the Certificate of Origin.

(v) Where the origin of a product is not in doubt, the discovery of minor discrepancies between the statements made

in the Certificate of Origin and those made in the documents submitted to the Customs authority at the port or place

of importation for the purpose of carrying out the formalities for importing the products shall not ipso-facto invalidate

the Certificate of Origin, if it does in fact correspond to the said products.

4. Supporting documents of direct transportation. - Under sub-rule (b) of rule 6 of the said rules, where the goods

are transported through the territory outside the APTA Participating States, the following documents shall be

presented to the Customs authorities at the port of import, namely:-

1. the through Bill of Lading issued in the exporting APTA Participating State;

2. the Certificate of Origin issued by the Issuing Authority of the exporting APTA Participating State;

3. the original commercial invoice in respect of the goods; and

4. supporting documents which prove the compliance with sub-rule (b) of rule 6 of the said rules.

5. Origin verification. – (i) The Customs authority may request the Issuing Authority of the exporting APTA

Participating State for a retroactive random check and/or when it has reasonable doubt as to the authenticity of the

documents or as to the accuracy of the origin status of the goods in question.

(ii) The request shall be accompanied by the Certificate of Origin concerned and shall specify the reasons and any

additional information suggesting that the particulars given on the said Certificate of Origin may be inaccurate.

(iii) The Customs authority may suspend the preferential treatment while awaiting the result of the verification:

Provided that it may release the goods to the importer subject to any administrative measures deemed necessary:

Provided further that the goods are not held to be subject to import prohibition or restriction and there is no suspicion

of fraud.

(iv) (a) The Issuing Authority receiving a request for verification shall respond to the request promptly and reply within

three months after receipt of the request.

(b) The verification process, including the actual process and the determination of whether the subject goods are

originating or not, should be completed and the result should be communicated to the Issuing Authority within six

months.

(c) While the process of the verification is being undertaken, the provisions of sub-paragraph (iii) shall be applied.

(v) In the cases where the Customs authority in India does not receive any reply within four months after the making

of the request, the Customs authority may deny the claim for preferential treatment and in case the reply does not

supply enough information to confirm the authenticity of the documents or the origin of the goods, the concerned

authorities shall resolve the issue through bilateral consultation within three months, failing which the preferential

treatment may be denied.

6. Change in destination. - The following procedures shall be complied with when the destination of all or parts of

the products exported to a specified port is changed, before or after their arrival in India, namely:-

21

(a) If the products have already been submitted to the Customs authority in India, the Certificate of Origin

shall, following a written application by the importer, be endorsed to this effect for all or parts of

products by the said authorities and the original returned to the importer.

(b) If the change of destination occurs during transportation to India as specified in the Certificate of Origin,

the exporter shall apply in writing, accompanied by the issued Certificate of Origin, for the issuance of

new Certificate of Origin for all or parts of products.

7. Imports for exhibition. – (i) Products imported for exhibition and sold during or after the exhibition shall benefit

from the preferential tariff treatment provided in the APTA, on the condition that the products meet the requirements

of the said rules and provided it is shown to the satisfaction of the relevant customs authorities in India that:-

(a) the exporter has dispatched those products from the territory of the exporting Participating State to India

where the exhibition is held and has exhibited them there;

(b) the exporter has sold the goods or transferred them to a consignee in India; and

(c) the products have been sold during the exhibition or immediately thereafter in the state in which they were

sent for the exhibition.

(ii) For the purposes of implementing the above provisions, the Certificate of Origin must be produced to the relevant

customs authorities in India.

(iii) The sub-paragraph (i) shall apply to exhibitions, fairs or similar shows or displays where the products remain

under Customs control during the events.

8. Operational procedures for the certification and verification of origin and other related administrative

matters. - The operational procedures for the certification and verification of origin and other related administrative

matters agreed under APTA shall be applicable for implementing the said rules under APTA including the following

matters, namely:-

1. Communication of names, addresses and specimen official seals and signatures of the Issuing Authority.

2. Manner of application for issuance of Certificate of Origin and procedure to be followed by the Issuing

Authority.

3. Requirement of keeping the records by the Issuing Authority.

4. Cooperation of the APTA Participating States in case of fraudulent acts and disputes concerning origin

determination, classification, goods or other matters.‖

[F. No. 467/63/2006-Cus.V]

(SATISH KUMAR REDDY)

Director to the Government of India

Note. - The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)

vide number S. O. 1390 (E) dated the 31st August, 2006.


Department of Revenue) (Central Board of Excise and Customs)

Notification No. 91/2009-CUSTOMS (N. T.)






“T A B L E

S. No.

Chapter/ heading/ sub-heading/tariff item


22

(1) (2) (3) (4)









9 1207 91 00 Poppy seeds 3990‖

[F. No. 467/14/2009-Cus.V]

(SATISH KUMAR REDDY) Director to the Government of India

Note: - The Principal notification was published in the Gazette of India, Extraordinary, vide Notification No. 36/2001 –

Customs (N.T.), dated, the 3rd August, 2001 (S. O. 748 (E), dated, the 3rd August, 2001) and was last amended vide

Notification No. 78/2009-Customs (N.T.), dated, the 30th June, 2009 (S. O. 1603 (E) dated 30th June, 2009).



Notification No. 103/2009 - Customs (N. T.) New Delhi, 31

st July, 2009



In the said notification, for the Table, the following Table shall be substituted namely:- ―T A B L E



(1) (2) (3) (4)









9 1207 91 00 Poppy seeds 3323”

[F. No. 467/14/2009-Cus.V]

(ASHIMA BANSAL) Under Secretary to the Government of India




Notification No. 91/2009-Customs (N.T.), dated, the 15th July, 2009 (S. O. 1748 (E) dated 15

th July, 2009).

23

Government of India

Ministry of Finance

(Department of Revenue)

(Central Board of Excise and Customs)

Notification No. 122/2009 - Customs (N. T.)

New Delhi, 13th

August, 2009

22 Sravana, 1931 (SAKA)




“T A B L E



(1) (2) (3) (4)









9 1207 91 00 Poppy seeds 2830‖

[F. No. 467/14/2009-Cus.V]

(PRASHANT KUMAR)

Under Secretary to the Government of IndiaNote: - The Principal notification was published in the Gazette of India, Extraordinary, vide Notification No. 36/2001 – Customs (N.T.), dated, the 3

rd August, 2001 (S. O. 748 (E), dated, the

3rd August, 2001) and was last amended vide Notification No. 103/2009-Customs (N.T.), dated, the 31

st July, 2009 (S.

O. 1870 (E) dated 31st July, 2009).

24


(DEPARTMENT OF REVENUE) ………

New Delhi, the 18th August, 2009

27 Sravana, 1931 SAKA

Notification No.123 / 2009-Customs (N.T.)

G.S.R. (E) - In pursuance of sub-rule (1) of rule 11 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, the Central Government hereby extends the period upto and inclusive of 18

th day of November,

2009 for submission of final findings on safeguard investigation concerning imports of Linear Alkyl Benzene into India.

[F. No.528/37/2009-Cus.(TU)]

(M.M.Parthiban) Director (Customs)

NOTE: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.128(E), dated the 29

th July, 19

Government of India

Ministry of Finance


Notification No. 124 /2009-Cus (N.T)

New-Delhi,the 20th August, 2009

29 Sravana, 1931 Saka

GSR……… In exercise of the powers conferred by sub-clause (iii) of clause (c) of section 28E of the Customs

Act,1962( 52 of 1962), the Central Government hereby specifies following as class of persons for the purposes of

said clause , namely :-

i. any public sector company;

ii. a resident who proposes to import goods claiming for assessment under heading 9801 of the First

Schedule to the Customs Tariff Act, 1975 ( 51 of 1975).

Explanation: — For the purpose of this notification .-

1. “public sector company‖ shall have the same meaning as assigned to it in clause (36A) of section 2 of the

Income-tax Act, 1961 ( 43 of 1961);

2. “resident‖ shall have the same meaning as is assigned to it in clause (42) of section 2 of the Income-tax

Act, 1961 ( 43 of 1961).

( Simmi Jain)

Director, Government of India

F.No 275/47/2009-CX8A

25



Notification No. 82/2009-Customs New Delhi, 30

th July, 2009

G.S.R. (E). - Whereas in the matter of imports of Polypropylene [hereinafter referred to as the subject goods], falling under heading 3902 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, Oman, Saudi Arabia and Singapore (hereinafter referred as the subject countries) and imported into India, the designated authority in its preliminary findings vide notification No.14/5/2009-DGAD, dated the 15th June, 2009, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 15th June, 2009, has come to the conclusion that –

(a) the subject goods have been exported to India from the subject countries at prices less than their normal values in the domestic market of the exporting countries;

(b) the dumping margins of the subject goods imported from the subject countries are substantial and

above de minimis; and

(c) the domestic industry has suffered material injury and the injury has been caused to the domestic industry mainly by price effect of dumped imports of the subject goods originating in or exported from the subject countries;

and has recommended imposition of provisional anti-dumping duty on the imports of subject goods, originating in, or exported from, the subject countries;

Now, therefore, in exercise of the powers conferred by sub-section (2) of section 9A of the said Customs

Tariff Act, 1975 read with rules 13 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, on the basis of the aforesaid findings of the designated authority, hereby imposes on the goods, the description of which is specified in column (3) of the Table below, falling under heading of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2),originating in the country specified in the corresponding entry in column (4), and exported from the country specified in the corresponding entry in column (5) and produced by the producer specified in the corresponding entry in column (6) and exported by the exporter specified in the corresponding entry in column (7), and imported into India, an anti-dumping duty at the rate equal to the amount indicated in the corresponding entry in column (8), in the currency as specified in the corresponding entry in column (10) and per unit of measurement as specified in the corresponding entry in column (9) of the said Table.

Table

Sl. No

Heading

Description of goods

Country of Origin

Country of

Exports Producer Exporter Amount

Unit of measurement

Currency

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

1 3902

‗Polypropylene (i.e., homo-polymers of propylene and copolymers of propylene and ethylene)‘

Oman Oman M/s Oman Polypropylene LLC

M/s Oman Polypropylene LLC

Nil Metric tonne

US dollar

2 3902


Oman Oman Any combination other than as specified at Sr. No.1

977.67 Metric tonne US dollar

3 3902


Oman Any other than Oman

Any Any 977.67 Metric tonne US dollar

4 3902


Any country other than countries attracting

Anti-dumping duty

Oman Any Any 977.67 Metric tonne US dollar

5 3902

‗Polypropylene (i.e., homo-polymers of propylene and copolymers of propylene and

Saudi Arabia Saudi Arabia

Advanced Polypropylene Co.

Advanced Polypropylene Co.


26

ethylene)‘

6 3902



Saudi Polyolefins Company

National Petrochemical Industrialization Marketing company/ Basell Polyolefins company

Nil Metric tonne US dollar

7. 3902



Any combination other than as specified at Sr. No.5 and 6


8. 3902


Saudi Arabia

Any other than Saudi Arabia


9. 3902


Any country other than countries attracting Anti-dumping duty

Saudi Arabia


10. 3902


Singapore Singapore

The Polyolefin Company (Singapore) Pte. Ltd.

Sumitomo Corporation Asia Pte. Ltd.


11. 3902


Singapore Singapore


Toyota Tsusho (Singapore) Pte.


12. 3902


Singapore Singapore


Marubeni Chemical Asia Pacific Pte. Ltd.


13. 3902


Singapore Singapore


Itochu Plastics Pte. Ltd.


14. 3902


Singapore Singapore Exxon Mobil Chemical Asia Pacific

Exxon Mobil Chemical Asia Pacific


15. 3902


Singapore Singapore Exxon Mobil Chemical Asia Pacific, Singapore

Mitsubishi Chemical Thailand (Co.) Ltd.


16. 3902


Singapore Singapore Any combination other than as specified at Sr. nos.10-15.


27

17. 3902


Singapore Any other than Singapore


18. 3902



Singapore Any Any 1033.65 Metric tonne US dollar

3. The anti-dumping duty imposed under this notification shall be effective upto and inclusive of the 29

th day

of January, 2010 and shall be payable in Indian currency. Explanation. - For the purposes of this notification, rate of exchange applicable for the purposes of calculation of such anti-dumping duty shall be the rate which is specified in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of the powers conferred by section 14 of the Customs Act 1962 (52 of 1962), and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act.

[F.No.354/140/2009 –TRU] (Limatula Yaden)

Deputy Secretary to the Government of India.




Notification No. 83 /2009-Customs

G.S.R. (E). – Whereas, in the matter of import of Carbon Black used in rubber applications (hereinafter referred to as the subject good), falling under tariff item 2803 00 10 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, Australia, China PR, Russia and Thailand, (hereinafter referred to as the subject countries) and imported into India, the designated authority vide its preliminary findings vide notification No. 14/21/2008-DGAD, dated the 25

th May, 2009, published in the Gazette of India, Extraordinary, Part I,

Section 1, dated the 25th May, 2009, had come to the conclusion that-

(a) the subject goods have been exported to India from the subject countries below their normal value;

(b) the domestic industry has suffered material injury; and (c) the injury has been caused by the dumped imports from subject countries;

and has recommended imposition of provisional anti-dumping duty on the imports of subject goods, originating in or exported from, the subject countries.

Now, therefore, in exercise of the powers conferred by sub-section (2) of section 9A of the said Customs Tariff Act, read with rules 13 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, on the basis of the aforesaid findings of the designated authority, hereby imposes on the goods, the description of which is specified in column (3) of the Table below, falling under tariff item of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), originating in the countries as specified in the corresponding entry in column (4), and exported from the countries as specified in the corresponding entry in column (5), and produced by the producer as specified in the corresponding entry in column (6), and exported by the exporter as specified in the corresponding entry in column (7), and imported into India, an anti-dumping duty equal to the amount mentioned in the corresponding entry in column (8), in the currency as specified in the corresponding entry in column (10) and as per unit of measurement as specified in the corresponding entry in column (9) of the said Table.

Table

S.No. Tariff item

Description of goods

Country of origin Country of

Exports

Producer Exporter Duty Amount

Unit Currency

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

1 2803 00 10

Carbon Black used in rubber applications

Australia Australia M/s Continental Carbon Australia Pty Ltd.

M/s Continental Carbon Australia Pty Ltd.

0.131 Per Kg

US Dollar

2. 2803 00 10


Australia Australia Any combination other than at S. No. 1 0.155 Per Kg

US Dollar

28

3. 2803 00 10


Australia Any country other than Austraila

Any

Any

0.155 Per Kg

US Dollar

4 2803 00 10



Australia Any

Any

0.155 Per Kg

US Dollar

5 2803 00 10


China PR China PR

M/s Ningbo Detai Chemical Co. Ltd

M/s Ningbo Detai Chemical Co. Ltd

0.133 Per Kg

US Dollar

6 2803 00 10


China PR China PR

M/s Hebei Daguangming Juwuba Carbon Black Co., Ltd.

M/s Hebei Daguangming Juwuba Carbon Black Co., Ltd.

0.078 Per Kg

US Dollar

7 2803 00 10


China PR China PR

M/s Longxing Chemical Stock Co., Ltd.


0.159 Per Kg

US Dollar

8 2803 00 10


China PR China PR


M/s Ningbo Sheen All Chemical Co. Ltd through M/s Hhui Chemical Co., Ltd

0.094 Per Kg

US Dollar

9 2803 00 10


China PR China PR

M/s Jiangxi Black Cat Carbon Black Co., Ltd

M/s Jiangxi Black Cat Carbon Black Co., Ltd

0.109 Per Kg

US Dollar

10 2803 00 10


China PR China PR

Any combination other than at S. Nos. 5, 6, 7 , 8 and 9.

0.190 Per Kg

US Dollar

11 2803 00 10


China PR Any country other than China PR

Any

Any

0.190 Per Kg

US Dollar

12 2803 00 10



China PR

Any

Any

0.190 Per Kg

US Dollar

13 2803 00 10


Russia Russia M/s. Yaroslavskiy Tekhnicheskiy Uglerod

M/s Trigon Gulf FZCO

0.132 Per Kg

US Dollar

14 2803 00 10


Russia Russia Any combination other than at S. No. 13.

0.132 Per Kg

US Dollar

15 2803 00 10


Russia Any country other than Russia.

Any

Any

0.132 Per Kg

US Dollar

16 2803 00 10



Russia Any

Any

0.132 Per Kg

US Dollar

17 2803 00 10


Thailand Thailand M/s Thai Tokai Carbon Product Company Ltd.

M/s Thai Tokai Carbon Product Company Ltd.

0.114 Per Kg

US Dollar

18 2803 00 10


Thailand Thailand Any combination other than at S. No. 17

0.195 Per Kg

US Dollar

19 2803 00 10

Carbon Black used in rubber

Thailand Any country

Any

Any

0.195 Per Kg

US Dollar

29

applications other than Thailand

20 2803 00 10



Thailand Any

Any 0.195 Per Kg

US Dollar

Provided that nothing contained in this notification except for the entry at serial number 1 of the Table shall

apply to Carbon Black grades N880, N990 and N991 and Carbon black grades meant for semi conductive compound applications. 2. The anti-dumping duty imposed under this notification shall be effective up to and inclusive of the 29

th day

of January, 2010 and shall be payable in Indian currency. Explanation. - For the purposes of this notification, rate of exchange applicable for the purposes of calculation of such anti-dumping duty shall be the rate which is specified in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act 1962 (52 of 1062), and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act.

[F.No.354/130/2009-TRU]

(Limatula Yaden) Deputy Secretary to the Government of India.

GOVERNMENT OF INDIA

MINISTRY OF FINANCE


Notification No.84/2009-CUSTOMS

New Delhi, the 31st July, 2009

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1

st March, 2002, which was published in the Gazette of

India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 118(E) of the same date, namely :-

In the said notification, -

1. in the preamble, in the proviso,for clause (ga), the following clause shall be substituted, namely:-

―(ga) the goods specified against S. No. 38B on or after the ―the 1st day of April 2010‖;

2. In the Table,-

i. after S. No. 38B and the entries relating thereto, the following shall be inserted, namely :-

S. No. Chapter or Heading No. or sub-heading No.

Description of goods Standard rate

Additional duty rate

Condition No.

(1) (2) (3) (4) (5) (6)

“38BB. 1701 91 00 or

1701 99 90

Refined or white sugar, upto an aggregate quantity of ten lakh metric tonnes of total imports during the period upto and inclusive of 30

th November 2009:

Explanation.- For determining the aggregate quantity of ten lakh metric tonnes the quantity of Refined or white sugar already imported at nil rate of basic customs duty under this notification during the period from 17

th April, 2009 upto 30

th July, 2009

shall be included.

Nil - 5B‘‘;

30

(ii) S. No. 38C and the entries relating thereto shall be omitted;

3. In the Annexure,-

i. for condition No. 5A and the entries relating thereto the following entries shall be substituted, namely :-

Condition No. Conditions

“5A.

(a) If imported by a sugar factory or a sugar refinery.

Explanation.- For the purpose of this notification -

(i) ―sugar factory‖ shall have the same meaning as assigned to it in Section 2(c) of the Sugarcane (Control) Order, 1966;

(ii) ―sugar refinery‖ means a unit which is engaged in the manufacture of refined sugar starting from the stage of raw sugar‖.

(b) If imported by any person other than at (a) above:

i. the importer shall produce to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a valid contract or agreement with a sugar factoryor sugar refinery for refining of such raw sugar and shall furnish a bond to the effect that the said raw sugar shall be used for the said purpose;

ii. The bond shall be discharged by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, on production of a certificate from the Central Excise authorities having jurisdiction over such sugar factory within a period of three months from the date of import of such raw sugar that the entire quantity of imported raw sugar has been refined and

iii. in the event of his failure to comply with the above conditions, the importer shall be liable to pay, in respect of such quantity of the raw sugar as is not proven to have been refined, an amount equal to the difference between the duty leviable on such quantity but for the exemption contained herein.‖;

(ii) for condition No. 5B and the entries relating thereto, the following shall be substituted, namely:-

―5B If the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner

of Customs, as the case may be, a proof to show that the contract for import of such sugar is duly

registered with Agricultural & Processed Food Products Export Development Authority (APEDA)‖.

F. No.354/78/2009-TRU Pt I

(Limatula Yaden)

Deputy Secretary to the Government of India

Note.- The principal notification No.21/2002-Customs, dated the 1st March, 2002, was published in the Gazette of

India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 118(E), dated the 1st March, 2002 and

was last amended by notification No. 77/2009-Customs, dated the 7th July, 2009 which was published in the Gazette

of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.484(E), dated the 7th July, 2009.

31



Notification No.85 / 2009 - Customs

New Delhi, dated the 4th August,

2009

G.S.R. (E). – Whereas, the designated authority, vide its notification No. 15/5/2008-DGAD, dated 5th July, 2008 published in Part I, Section 1 of the Gazette of India, Extraordinary, dated the 7

th July, 2008, had initiated a

review in the matter of continuation of anti-dumping on imports of Titanium dioxide, Anatase grade (hereinafter referred to as the subject goods) falling under sub-heading 2823 or 3206 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, the People's Republic of China (hereinafter referred to as the subject country), imposed vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 54/2004- Customs, dated the 19

th April, 2004, published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i) vide number G.S.R.267(E), dated the 19th April, 2004;

And whereas, the Central Government had extended the anti-dumping duty on the subject goods, originating in, or exported from, the subject country upto and inclusive of the 10th July, 2009 vide notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 85/2008- Customs, dated the 11

th July,

2008, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.516(E), dated the 11

th July, 2008;

And whereas, in the matter of review of anti-dumping on import of the subject goods, originating in, or exported from, the subject country, the designated authority in its final findings issued vide notification No. 15/5/2008-DGAD, dated 3rd July, 2009 published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 3rd July, 2009, has come to the conclusion that-

1. the subject goods are entering the Indian market at dumped prices and dumping margins of the subject

goods imported from the People's Republic of China is substantial and above de-minimis;

2. the subject goods are likely to enter the Indian market at dumped prices and the likely dumping margins in

respect of imports from the People's Republic of China will be substantial and above de-minimis;

3. the subject goods are likely to enter Indian market at dumped prices, should the present measures be

withdrawn; and

4. the situation of domestic industry continues to be fragile. Further, should the present anti dumping duties

be revoked, injury to the domestic industry is likely to continue and intensify;

and has recommended continued imposition of definitive anti-dumping duty on imports of the subject goods,

originating in, or exported from, the subject country and imported into India, in order to remove injury to the domestic

industry;

Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) read with rules 18 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, after considering the aforesaid final findings of the designated authority, hereby imposes on the subject goods, the description of which is specified in column (3) of the Table below, falling under sub-heading of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), the specification of which is specified in column (4) of the said Table, originating in the country as specified in the corresponding entry in column (5), and produced by the producer as specified in the corresponding entry in column (7), when exported from the country as specified in the corresponding entry in column (6), by the exporter as specified in the corresponding entry in column (8), and imported into India, an anti-dumping duty at a rate which is equivalent to difference between the amount mentioned in the corresponding entry in column (9), in the currency as specified in the corresponding entry in column (11) and as per unit of measurement as specified in the corresponding entry in column (10), of the said Table and the landed value of imported goods in like currency as per like unit of measurement.

Table

S.No. Sub-heading

Description Specification Country of origin

Country of export

Producer Exporter Amount Unit of measure-ment

Currency

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

1 2823 or 3206

Titanium dioxide

Anatase China PR

China PR

Any Any 1735.47 MT US dollar

2 2823 or 3206

Titanium dioxide

Anatase China PR

Any other than China PR

Any Any 1735.47 MT US dollar

32

2. The anti-dumping duty imposed under this notification shall be effective for a period of five years (unless revoked,

superseded or amended earlier) from the date of publication of this notification in the Official Gazette. The anti-

dumping duty shall be paid in Indian currency.

Explanation. - For the purposes of this notification,-

(a) ―landed value‖ means the assessable value as determined under the Customs Act, 1962 (52 of 1962) and includes all duties of customs except duties levied under sections 3, 8B, 9 and 9A of the said Customs Tariff Act, 1975;

(b) rate of exchange applicable for the purposes of calculation of anti-dumping duty shall be the rate which is specified in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962) and the relevant date for determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act.

[F.No.354/51/2003 –TRU (Pt.)]

(Prashant Kumar)

Under Secretary to the Government of India.

GOVERNMENT OF INDIA

MINISTRY OF FINANCE


Notification No. 86 /2009-Customs

New Delhi, dated the 6th August, 2009

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962

(52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby

makes the following further amendments in the notification of the Government of India, in the Ministry of Finance

(Department of Revenue), No. 96/2008-Customs, dated the 13th August, 2008 which was published in the Gazette of

India, Extraordinary, vide number G.S.R. 590 (E), dated the 13th August, 2008, namely:-

In the said notification, in the Schedule, after serial number 17 and the entries relating thereto, the following serial

numbers and entries shall be added, namely:-

S. No. Name of the Country

“18 Lesotho

19 Republic of Mali‖

F. No. 354/189/2005-TRU (Vol II)]

(Prashant Kumar)


Note: The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R. 590(E),

dated the 13th August, 2008 and was last amended by notification No.59/2009-customs, dated the 9

th June, 2009

which was published in the Gazette of India, Extraordinary, vide number G.S.R.393 (E) dated the 9th June, 2009.



Notification No.87 / 2009-Customs


G.S.R. (E). – Whereas, in the matter of import of Dimethoate Technical (hereinafter also referred as the subject goods), falling under tariff item 3808 91 23 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act), the Director General (Safeguard), in its preliminary findings published in the

33

Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 2nd February, 2009, vide number G.S.R.66(E), dated the 2nd February, 2009, had come to the conclusion that increased imports of Dimethoate Technical into India had caused and threatened to cause further serious injury to the domestic producers of Dimethoate Technical and it had necessitated for imposition of provisional safeguard duty on imports of Dimethoate Technical into India;

And whereas, on the basis of the aforesaid findings of the Director General (Safeguard), the Central Government had imposed provisional safeguard duty on imports of the subject goods vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 25/2009-Customs, dated the 23rd March, 2009, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 23rd March, 2009, vide number G.S.R.186(E), dated the 23rd March, 2009;

And whereas, the Director General (Safeguard) in its final findings published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 18th May, 2009 vide number G.S.R.340(E), dated the 14th May, 2009, had come to the conclusion that increased imports of Dimethoate Technical into India had caused and threatened to cause further serious injury to the domestic producers of Dimethoate Technical and it necessitated to impose safeguard duty on imports of Dimethoate Technical into India, and had recommended the imposition of safeguard duty on imports of the subject goods into India;

Now, therefore, in exercise of the powers conferred by sub-section (1) of section 8B of the said Act, read with rules 12 and 14 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, the Central Government after considering the said findings of the Director General (Safeguards), hereby imposes on Dimethoate Technical, falling under tariff item 3808 91 23 of the First Schedule to the said Act, when imported into India, a safeguard duty at the rate of –

(a) 20% ad valorem, when imported from the 23rd day of March, 2009 to 22nd day of March, 2010 (both days inclusive); and

(b) 15% ad valorem, when imported from the 23rd day of March, 2010 to 22nd day of March, 2011 (both days inclusive).

2. Nothing contained in this notification shall apply to imports of Dimethoate Technical from countries notified as developing countries under clause (a) of sub-section (6) of section 8B of the said Act, other than People's Republic of China.

[F.No.354/59/2009 –TRU]

(Prashant Kumar)




Notification No. 88/ 2009-Customs


G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8B of the Customs Tariff Act, 1975 (51 of 1975), read with rules 10 and 14 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, the Central Government hereby rescinds notification of the Government of India in the Ministry of Finance (Department of Revenue) notification No. 25/2009- Customs, dated the 23rd March, 2009, published in the Gazette of India ,Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.186(E), dated the 23rd March, 2009, except as respects things done or omitted to be done before such rescission.

[F.No.354/59/2009 –TRU]

(Prashant Kumar)


34

Circular No.15/2009- Customs

F. No. 473/01/2007 – LC Government of India Ministry of Finance

Department of Revenue Central Board of Excise & Customs

Dated the 12 May, 2009 Subject: Levy of Interest under Section 47(2) of the Customs Act, 1962 for delayed payment of duty in respect of clearance of goods from a bonded warehouse – Reg.

A reference is invited to Section 47 (2) of the Customs Act 1962, which provides that where the importer fails to pay the import duty within 5 working days from the date on which the Bill of Entry for home consumption is returned to him for payment of duty, he shall pay interest on the amount of duty till the date of payment of the duty, at the rate fixed by the Central Government. A doubt has been raised whether such interest under Section 47 (2) is payable on goods deposited in a warehouse and for which a Bill of entry for home consumption is filed under Section 68 of the said Act, if the importer fails to pay the duty within 5 working days from the date on which such Bill of Entry filed under Section 68 is returned to him for payment of duty.

2. The matter has been examined by the Board. As per Section 46 of the Customs Act, 1962, the importer of any goods, other than goods intended for transit or transshipment, shall make entry thereof by presenting to the proper officer a bill of entry for home consumption or warehousing in the prescribed form. The provision regarding payment of interest for delayed payment of duty after the return of Bill of Entry is contained in Section 47 which reads as under:

―(1) Where the proper officer is satisfied that any goods entered for home consumption are not prohibited goods and the importer has paid the import duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance of the goods for home consumption.

(2) Where the importer fails to pay the import duty under sub-section (1) within five days excluding holidays from the date on which the bill of entry is returned to him for payment of duty, he shall pay interest at such rate, not below ten per cent and not exceeding thirty six per cent. per annum, as is for the time being fixed by the Central Government, by notification in the Official Gazette, on such duty till the date of payment of the said duty”. 3. A harmonious reading of the above provisions indicates that the provisions of Section 47 (1) are applicable to the goods entered for home consumption by filing a bill of entry accordingly, and the interest liability for delayed payment of duty after the return of Bill of Entry is attracted on import duty as assessed under Section 47 (1) on such goods.

4. In case of goods deposited in a warehouse and being cleared for home consumption, the entry for clearance (i.e. ex-bond Bill of Entry) is made under Section 68. As per Section 68 of the Act, the importer of any warehoused goods may clear them for home consumption, if

(a) a bill of entry for home consumption in respect of such goods has been presented in the prescribed form;

(b) the import duty leviable on such goods and all penalties, rent, interest and other charges payable in respect of such goods have been paid; and

(c) an order for clearance of such goods for home consumption has been made by the proper officer.

5. Section 68 is a self-contained provision dealing with the clearance of goods from a warehouse for home consumption and this provision does not contain a reference to payment of interest on delayed payment of duty after return of Bill of Entry.

6. Further, as per the provisions of Section 61 (2), interest on warehoused goods is payable when they remain in the warehouse beyond the permitted warehousing period specified in Section 61 (1). Such interest is payable on the amount of duty payable at the time of clearance of the goods from the expiry of the said warehousing period (including such extended period), till the date of payment of duty on the warehoused goods. Thus, when a provision has been made for warehousing of imported goods, without payment of interest for a specified period, it is not the intention to charge interest within the said interest-free period, even if duty is paid after 5 days after return of the ex-bond Bill of Entry. Interest in any case is chargeable if the warehoused goods remain in the warehouse beyond the permitted period for the period from the expiry of the said period till the date of payment of duty on the warehoused goods.

7. In view of the foregoing, it is clarified that the provisions of Section 47 (2) are not attracted in case of clearances made under Section 68. Consequently, no interest is liable to be paid on goods deposited in a warehouse and being cleared for home consumption by filing the Bill of Entry prescribed under Section 68 of the Act, ibid, for delayed payment of duty i.e. if the importer fails to pay the duty within 5 working days from the date on which such Bill of Entry is returned to him for payment of duty. However, interest on warehoused goods is payable when they remain in a warehouse beyond the period specified in sub-section (1) of Section 61 as per provisions of sub-section (2) of Section 61.

8. Wide publicity to this Circular may be given by way of issuance of public notice and standing order.

35

9. Difficulties, if any, faced in the implementation of this circular, may be immediately brought to the notice of the Board.

10. Please acknowledge receipt.

11. Hindi version follows.

Yours faithfully, (P. S. Pruthi)

Commissioner (Customs &EP)

Circular No. 16/2009-Customs F.No.609/137/2007-DBK

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

New Delhi, the 25th May, 2009

Sub: - Grant of All Industry rate of duty drawback to merchant exporters– reg.

I am directed to refer to Para (vi) of Ministry‘s Circular No. 64/98-Cus dated 01.09.1998, where it was clarified that in the case of merchant exporter who procures the export goods from the open market, the benefit of All Industry Rates of Duty Drawback shall be restricted to the Customs allocation only, if any. Export goods purchased from the market shall be treated as having availed the Modvat facility and would not be entitled to the Central Excise allocation of the All Industry Rate of Drawback.

2. In this regard references have been received in the Board from the Directorate General of Foreign Trade (DGFT), Federation of Indian Export Organizations (FIEO) and exporters stating that some Custom Houses were insisting on non-availment of Cenvat declarations from merchant exporters of garments who were not purchasing their goods from manufacturers but were sourcing their export goods from traders. The Custom Houses were denying full All Industry rate of duty drawback (including the excise rate) in case exporters were not able to furnish such declarations. The FIEO/DGFT and the exporters have represented that the merchant exporters without supporting manufacturers cannot give non-Cenvat availment declarations as they are not aware of the manufacturers and can at best declare the names of traders from whom the goods have been purchased. Further, most of the garments are being manufactured by petty manufacturers/small scale cottage industries/largely unorganized sector outside the Cenvat chain and, therefore, the higher rate of drawback may be given on garments without insisting on any Cenvat non-availment declaration.

3. The matter was discussed with some field formations. A view was expressed that the proviso to Rule 3 of the Drawback Rules does not permit full drawback (both customs and central excise portions) if Cenvat has been taken on inputs used in the manufacture of export goods and therefore full drawback (including the excise portion) cannot be granted to such goods.

4. The matter was referred to the Committee constituted by the Government to formulate All Industry Rate of Duty Drawback for the year 2008-09. The Committee in its report for the year 2008-09 has recommended that the merchant exporters who source their export goods from the market should be given higher rate of drawback without any declarations as ―they have to purchase the products from the manufacturer after excise clearance i.e. after payment of excise duty. Therefore as far as merchant exporters are concerned, the full drawback rate has to be made available to him for neutralization of excise duty paid when clearing the goods from the manufacturer’s premises‖. The Committee has further remarked that ―in case of manufacturer exporters there could be a possibility of double benefit if he were to claim both Cenvat benefit as well as full duty drawback. Therefore, the only cases for checking whether Cenvat has been availed or not, can conceivably pertain to manufacturer-exporters and not to merchant exporters”.

5. The report of the Drawback Committee has been examined in the Board. The goods available in the market are deemed to be duty paid goods. Hence they bear an element of central excise duty, which needs to be reimbursed, if such goods are exported. Ideally, the terminal central excise duty paid at the time of clearance from factory should be refunded. However, that is not possible in case of export of goods purchased from the market as the trader exporter doesn‘t have duty paying documents. The next best option is to grant All Industry Rate (AIR) of duty drawback as AIR drawback represents average incidence of taxes suffered by inputs used in the export product. Granting this rate on the condition that the exporter would furnish Cenvat non availment declaration may not be proper as such goods may have changed several hands before exports and the final exporter may not be aware of the actual manufacturer and whether Cenvat credit was availed on such goods.

6. As regards the proviso to Rule 3 of the Drawback Rules, it is viewed that the interpretation that this proviso permits only customs portion of drawback to goods exported by merchant exporters, unless they have a supporting manufacturer, is not correct. As mentioned earlier, the goods available in the market are deemed to be duty paid. Even if it is assumed that such goods had availed Cenvat, then such Cenvat would have been used to pay the duty on final products cleared for home market. The Cenvat availed has therefore been ‗given back‘ to the Government when such goods were cleared for local market. The only possibility of double benefit would arise only when the exporter is able to take the drawback of the central excise portion and also the rebate of terminal excise duty paid on goods at the time of their clearance to the local market. Such rebate is presently not possible in terms of No.19/04- CE (NT) and 20/04-CE (NT) as the rebate is granted only if goods are exported directly from the factory/ warehouse

36

and not from the market. However, as an abundant precaution, the merchant exporters sourcing their goods from the market and claiming central excise portion of duty drawback may be asked to specifically declare, at the time of export, that no rebate (both input rebate and final product rebate) shall be taken against the exports made against these shipping bills.

7. In view of the above, the Board has decided to accept the recommendation of the Drawback Committee in this regard. Thus merchant exporters who purchase goods from the local market for export shall henceforth be entitled to full rate of duty drawback (including the excise portion). However, such merchant exporters shall have to declare at the time of export, the name and address of the trader from whom they have purchased the goods. They shall also have to declare that no rebate (input rebate and also the final product rebate) shall be taken against the Shipping bills under which they are exporting the goods. The merchant exporters who purchase goods from traders may therefore furnish the declaration, at the time of export, in the format annexed with this circular. This is issued in supersession of para (vi) of Circular No. 64/98-Cus dated 01.09.1998.

8. The Custom Houses shall get the veracity of such declarations verified at random and recover excess drawback in case the verification reveals that the declaration filed by the exporter was false or double benefit has been availed of.

9. Suitable public notice for information of the trade and standing order for the guidance of staff may be issued accordingly. Difficulties if any, noticed in implementation of this circular may be brought to the notice of the Board. 10. Receipt of this Circular may kindly be acknowledged.

Yours faithfully, (Sanjay Kumar Roy)

Technical Officer (Drawback)

Annexure Declaration to be submitted by merchant exporters who purchase goods from traders for export 1. Shipping bill no. and date

2. Description of goods

3. Export Invoice no. and date 4. Name and complete address of the trader from whom export goods have been purchased.

Declaration

I, ______________________________ _________________________, hereby declare that I am not the manufacturer of the export goods and am not registered with central excise. I have purchased these goods from a trader who is also not registered with the central excise. I declare that no rebate (input rebate or/and final product rebate) shall be taken against the export (s) made against this shipping bill. Merchant exporter‘s signature and seal

Circular No. 17/2009-Cus. F.NO.605/61/2007-DBK

Government of India

Ministry of Finance


----------- New Delhi, the 25

th May , 2009.

Sub: Norms for execution of Bank Guarantee under specified export promotion schemes- Modifications in Circular No.58/04-Cus dt.21.10.04-reg. ------------- I am directed to invite your attention to Circular No.58/2004-Cus. dated 21.10.2004 (herein after referred to as ‗the said circular‘) vide which revised norms for execution of Bond / Bank Guarantee (BG) in respect of imports made under the Advance Licence and EPCG Schemes were notified and to say that, representations suggesting the following amendments in the said circular have been received,-

i. to consider the service exports at par with the physical exports and to extend the benefit of exemption from BG to the service providers who fulfill the criteria laid down in the circular ;

ii. to extend the benefits of the said circular to the imports under DFIA scheme; iii. to consider the cumulative turnover of all the units of a manufacturer for the purpose of eligibility for

exemption under the circular if all the units are operated under the same Importer Exporter Code (IE-Code).

2 The above representations have been examined by the Board. As regards extending benefits provided under para 3.1 of the circular to the service exporters on par with the exporters who are doing physical exports, it is observed that the service providers with foreign exchange earnings of Rs.50 lakhs or more during the preceding financial year and having a clean track record have already been allowed the facility of 15% BG vide Circular No.30/2005-Cus. dated 12.7.2005. Further, the service providers in the port handling sector who have been appointed as Custodians have been allowed to furnish BG @ 25% vide Circular No.49/2005-Cus. dated 29.11.2005. It has now been decided to extend the facility of nil / reduced rate of bank guarantee as provided under para 3.1 (a), (d),(e) & (f) of the said circular to all the service providers who meet the criteria prescribed in the said paragraph and other criteria of the said circular as amended.

2.1. In view of the modifications proposed at para-2 above, the table in para-3.1 of the circular No.58/2004-Cus shall be replaced with the following table and the note.

37

Table

Category of Importer Quantum of BG/cash security

(a) All exporters who have an export turnover of Rs 5 crores of goods exported physically or of services in current or preceding financial year and having a good track record of three years of exports

Nil

(b) Public Sector Undertaking Nil

(c) Star Export House Nil

(d) Manufacturer exporters / Service Providers registered with Central Excise or the Service Tax authorities, as the case may be, who have been exporting during the previous two financial years and have minimum export of Rs. 1 crore or more during the preceding financial year.

Nil

(e) Manufacturer exporter / Service Provider registered with Central Excise or the Service Tax authorities, who has paid central excise duty/ Service Tax of Rs.1 crore or more, as the case may be, during the preceding financial year.

Nil

(f) (1) Manufacturer exporters who are not covered under (a), (b),(c),(d) & (e) above. (2) Units in Agri Export Zones (AEZs), (3) Established Service Providers who have free foreign

Exchange earnings of Rs.50 lakhs or more during the

preceding financial year and have a clean track

record.

15%

(g) service providers in the port handling sector who are appointed as Custodians by the jurisdictional Customs / Central Excise authorities

25%

(h) Others 100%

Note: The exemption provided at para (g) above shall be applicable only in respect of import of capital goods under EPCG scheme.

3. As regards extending the benefits of the above mentioned circular to the imports under the DFIA scheme, it is observed that the DFIA scheme is akin to the Advance Authorization scheme; both the schemes are operated more or less with the same set of provisions under the Foreign Trade Policy / Hand Book of Procedures. Since the Advance authorization scheme is already covered by the said circular, it has been decided that the benefits of the said circular may also be extended to the imports under DFIA scheme provided they have fulfilled the other criteria of the said circular as amended.

4. As regards considering the combined export performance / duty payment of all the units of a manufacturer operating under single Importer exporter code (IE code) for the purposes of deciding the eligibility of the said importer for benefits under the said circular, it has been felt that the exporter operating under one IE code and having different units is basically one legal entity. Accordingly it has been decided that the combined export performance / duty payment of all the units of a manufacturer exporter operating under a single IE-Code shall be considered for extending the benefits of the said circular provided all such individual units are separately registered with the Central Excise department and they have fulfilled the other criteria of the said circular.

5. These instructions may be brought to the notice of the trade / exporters by issuing suitable Trade / Public Notices. Suitable Standing orders/instructions may be issued for the guidance of the assessing officers. Difficulties faced, if any, in implementation of the Circular may please be brought to the notice of the Board at an early date. Receipt of this Circular may kindly be acknowledged.

Yours faithfully, (P.V.K. Rajasekhar)

OSD(Drawback

Circular No.18/2009-Customs

F.No.434/17/2009-Cus.IV



159A, North Block, New Delhi.

Dated the 8th June, 2009.

Subject: Designation of customs clearance facilities as ICDs or CFSs – Clarification - reg. Sir / Madam, It has been brought to the notice of the Board that in certain cases, the distinction between the functioning of Inland Container Depots (ICDs) and Container Freight Stations (CFSs) has not been properly appreciated by ICD/CFS operators, and this has been resulting in non-compliance of / or deficiency in adherence to the procedures prescribed for import/ export of goods, provisions of the Customs Act, 1962, and the rules and regulations made thereunder. Certain field formations have also sought clarification in a few such cases. 2.1. While guidelines broadly specifying the distinction between ICDs and CFSs have been included in the Customs Manual issued by the Board in September, 2001, the legal provisions are indicated below to further clarify the matter. 2.2. Under Section 7 of the Customs Act, 1962 (hereinafter referred to as the said Act), Board may appoint the ports, airports or the Land Customs Stations (LCS) as ‗customs ports or customs airports or land customs stations‘, respectively, for the purpose of unloading of imported goods and loading of export goods or any class of such goods.

38

2.3 Section 8 of the said Act provides that the Commissioner of Customs may approve the landing places for unloading and loading of goods [clause (a)] and specify the limits of the customs area [Clause (b)] within a notified customs port or customs airport or any other category of customs station. Container Freight Stations are specified as customs areas under Clause (b) of the said Section 8 wherein imported goods or export goods are ordinarily kept before clearance by customs. With the increase in volume of international trade and the bottlenecks / lack of sufficient infrastructure at the ports, a number of CFSs have been developed around the seaports over the years. 2.4. Section 4 of the said Act empowers the Board to appoint such persons as it thinks fit to be officers of Customs. The Board has, vide several notifications issued under the said Section, appointed Commissioners, Additional Commissioners, Joint Commissioners, Deputy Commissioners and Assistant Commissioners to be officers of customs within the area specified in the said notification. Accordingly, a Commissioner of Customs can notify a Container Freight Station as a customs area only within his prescribed jurisdiction. 3. Similarly with widespread industrialization and growth of industrial centres in the hinterland of the country, facility of customs clearance of imported / export goods has been made available at the doorsteps of importers / exporters by way of opening of a large number of ICDs across the country. Necessary changes have been made in section 2(12) and 7(aa) of the said Act, specifically incorporating the term ‗Inland Container Depot‘ on par with other customs port / airport / Land Customs Station, etc. Accordingly, ICD is a place that acts as a ‗self contained customs station‘ like a port or air cargo unit where filing of customs manifests, bills of entry, shipping bills and other declarations, assessment and all the activities related to clearance of goods for home use, warehousing, temporary admissions, re-export, temporary storage for onward transit and outright export, transhipment, etc., take place. 4. From the analysis of the aforesaid legal provisions it follows that a port, an airport, a Land Custom Station or an Inland Container Depot is a customs station and each facility has to be treated at par with the other. ICDs are thus self sufficient customs stations and for all practical purposes a Custom House in the same way as any port or airport. On the other hand, a Container Freight Station is only a custom area located in the jurisdiction of a Commissioner of Customs exercising control over a specified custom port, airport, LCS / ICD. Container Freight Station by itself cannot have an independent existence; it has to be linked to a customs station within the jurisdiction of the Commissioner of Customs. It is an extension of a customs station set up with the main objective of decongesting the ports. It is a place where only a part of the customs process mainly the examination of goods is normally carried out by Customs and goods are stuffed into containers and de-stuffed therefrom and aggregation / segregation also takes place at such places. Given the aforesaid status of CFSs being extension of port/ airport / ICD / LCS, Custom‘s function relating to processing of manifest, import / export declarations that are filed by the carrier / Importer or exporter and assessment of bill of entry / shipping bill are performed in the Custom House / Custom Office that exercises jurisdiction over the parent port / airport / ICD / LCS to which the said CFS is attached. In the case of Customs Stations where automated processing of documents has been introduced, terminals have been provided at such CFSs for recording the result of examination, etc. In some CFSs, extension of service centers have also been made available for filing documents, amendments etc. However, the assessment of the documents etc. is carried out centrally. An ICD on the other hand would have an automated system of its own with a separate station code [such as INTKD 6, INSNF6 etc.] being allotted by the Directorate General of Systems and with the inbuilt capacity not only to enter examination reports but also to enable assessment of documents, processing of manifest, amendments, etc. 5. It may also be observed that movement of goods in containers from port /airport / LCS to hinterland ICD was initially carried through railways. Hence, earlier only such of the interior places which were connected through railways and were having railhead facility for unloading or loading of imported / export goods were approved as ICDs. With the development of multi modal transport and connectivity through road being established in more number of ICDs over the years, now, any inland facility having either road or rail connectivity and adequate infrastructure for handling and clearance of imported / export goods is also being approved as an ICD. An ICD may also have a number of CFSs attached to it within the jurisdiction of the Commissioner of Customs exercising control over the ICD for examination and clearance of imported / export goods as in the case of a port and its CFSs. For example, there are twenty four CFSs linked to Nhava Sheva port, as on date. 6.1. Movement of goods from a port, airport or LCS to an ICD shall be in the nature of movement from one custom station to another custom station and will be covered by Goods Imported (Condition of Transhipment) Regulations, 1995. Movement of goods from a port, an airport, LCS or an ICD to a CFS would be akin to local movement from a custom area of the customs station to another custom area of the same station and such movement is covered by local procedure evolved by the Commissioner of Customs and covered by bonds, bank guarantee, etc. Further, the person undertaking the transhipment would be required to follow the procedure prescribed in the Board‘s circulars No.46/2005-Customs dated 24.11.2005 and No.79/2001-Customs dated 7.12.2001. 6.2. Goods intended for transhipment from the customs station of first arrival shall be allowed to be unloaded / loaded in a customs area, approved by the jurisdictional Commissioner of Customs, within the same customs station. Movement of goods directly from a customs station to a CFS of another customs station shall not be permitted, since manifest is required to be filed only at a customs station. In exceptional cases, such as strike or disruption in the activity resulting in congestion at some ports, the direct movement of goods to a CFS of another customs station can be permitted only with approval of the Board, after due waiver of Sub-Manifest Trans-shipment Procedure (SMTP). 7. A standalone customs clearance facility in an inland Commissionerate cannot be approved by the Commissioner as a CFS, if there is no ICD or seaport within its jurisdiction to which the said CFS can be attached. Such a facility can, however, be notified as an ICD i.e., as an independent customs station with provision for filing and assessment of documents and examination of goods. A customs clearance facility could be established as a CFS at a port city for examination of imported / export goods, since the CFS would fall under the jurisdiction of Commissioner of Customs, having jurisdiction over the customs port with which the CFS would be attached. Further, in a seaport city such as Chennai or Mumbai, it may be possible to develop an ICD also within the territorial jurisdiction of the concerned Customs Commissionerate in addition to existing CFSs. In case of such an ICD, it should be capable of providing full-fledged customs services, independent EDI system, and all procedures meant for transhipment of cargo have to be followed for movement of goods from the port of import to the ICD. Further, such an ICD would function as an independent Customs Station in all respects and would not be attached to any other port or airport. 8. It is accordingly advised that at the time of initial examination of the proposals received for setting up of ICD / CFS from prospective operators, the jurisdictional Commissioners may take due care to see that whether the proposed facility is required to be approved as an ICD or CFS and whether such facility fulfills the laid down

39

guidelines, infrastructure requirements specified in the Handling of Cargo in Customs Areas Regulations, 2009 while forwarding the comments to the Board for consideration during Inter-Ministerial Committee (IMC) meeting. 9. In view of the above, the concerned jurisdictional Commissioners of Customs who are competent authority for regulation of ICDs / CFSs are requested to verify the existing position in various ICDs / CFSs under their jurisdiction and inform the Board about the deviations, difficulties, if any, so that the matter may be taken up for appropriate action by the Board.

Yours faithfully,

(M.M. Parthiban)

Director (Customs)


F.No.401/49/2003-Cus.III (Pt) Government of India Ministry of Finance


*** 159A, North Block, New Delhi.

9th June, 2009. Subject: Addition of data field regarding ‗customs notification number‘ for transmission of data to DGCI&S – regarding – reg.

*** Sir / Madam, Kindly refer to the Board‘s Circular No.32/2001-Customs dated the 31

st May, 2001 in which the revised

formats of ‗Daily Trade Return‘ (DTR) were circulated. 2. In order to collect, compile and process the data on imports into the country under Regional Trade Agreements (RTA) and Preferential Trade Agreements (PTA), the format of the DTA is being revised to include the data, ‗customs notification number‘. A copy of the revised format of DTR is enclosed as Annexure-I. It may be seen that the revised format of the DTR for imports, contain a new field in serial No.14 which need to be incorporated in the existing import DTR format. 3. The aforesaid changes may be brought to the notice of all concerned for implementation. The Directorate General of Systems would be taking necessary action for implementing the revised format of import DTR which is being generated and transmitted electronically to Directorate General of Commercial Intelligence & Statistics and other concerned agencies. The revised format of DTR is to be implemented w.e.f. from 1

st July, 2009.

4. These instructions may be brought to the notice of the trade by issuing suitable Trade / Public Notices. Suitable Standing orders/ instructions may be issued for the guidance of the assessing officers. 5. Difficulties faced, if any, in implementation of the Circular may please be brought to the notice of the Board at an early date.

Yours faithfully, (M.M. Parthiban)

Director (Customs) Encl: 1 page.

Annexure-I

Daily Trade Return (Import)

Sl. No.

G/ P

Bill of Entry No. & Date

Port Code

Gross weight

Country of origin

IEC No.

Name of the party

BIN Item Sl. No.

Exim Scheme

Code

Customs Notification

Number and Year

8 digit ITC (HS) of item imported

Quantity of goods CIF price in (Rs.)

U/M Qty. Code Name Code Descrip- tion

Declared Standard

U/M Qty. U/M Qty.

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21)

40


F.No.450/55/2008-Cus.IV



Central Board of Excise & Customs

North Block, New Delhi - 1.

4th August 2009.

To

All Chief Commissioners of Customs. All Chief Commissioners of Customs & Central Excise. All Directorate General under CBEC. All Commissioners of Customs. All Commissioners of Customs & Central Excise. .

Subject: Provisions relating to EDI infrastructure under the “Handling of Cargo in Customs Areas Regulations, 2009”– regarding.

**

Sir / Madam, A reference is invited to the ―Handling of Cargo in Customs Areas Regulations, 2009‖ (referred in short as ‗regulations‘) and the circular No.13/2009-Customs dated 23.3.2009 issued indicating the salient features of the regulations.

2. In Regulation 5(1)(j), the requirements of adequate Air-conditioned space and other facilities such as power back up, hardware, networking and other equipments for secure connectivity with Customs Automated Systems and for exchange of information between Customs community partners was specified to be provided by the applicant for custody and handling of imported or export goods in a customs area. Further, the aforesaid requirements have also been explained in detail in para 5.2 of the above mentioned circular. 3. In this regard, it is clarified that in addition to the infrastructure required to be provided as mentioned in para 5.2 of the circular No.13/2009-Customs, the custodian shall provide networking, communication equipments, Uninterrupted Power Supply System, computers, PCs, dump terminals, servers, printers and other computer peripherals as may be specified by the Directorate General of Systems. To this extent, the last line of the paragraph 5.2 of the circular No.13/2009-Customs may be treated as modified as follows:

―5.2. As regards the requirement of the Customs EDI Systems under Regulation 5(1)(j), the infrastructure required to be provided by the custodian shall include the Civil and electrical infrastructure including properly air-conditioned office space……. shall also be provided. (last line modified is as follows) In addition to the above, the custodian would be required to undertake site preparation including civil works, electrical works, electrical fittings, air-conditioning, etc. they would also provide DG Set for power back up and link to the EDI Server. The networking, communication equipments, Uninterrupted Power Supply System, Computers/Personal Computers/Thin Clients, servers, printers and other computer peripherals as may be specified by the Directorate General of Systems shall also be provided by the custodian.‖

4. Any difficulties in implementation of these Regulations may be brought to the notice of the Board immediately.

Yours faithfully,

(M.M. Parthiban) Director (Customs)

Internal circulation as usual.

Circular No. 22/2009-Cus

F.No.:DGEP/EOU/57/2009 Govt. of India

Ministry of Finance Department of Revenue

Central Board of Excise & Customs Directorate General of Export Promotion


Sub: Use of duty free raw material for capital goods manufactured within EOU for captive use-reg.

An Export Oriented Unit has represented regarding difficulties faced in grant of exemption from Customs & Central

Excise duty on raw materials common for manufacture of both finished goods and capital goods (e.g. jigs, moulds,

dies etc) within the EOU for captive use.

41

2. The issue has been examined. It is viewed that there may not be any difficulty in allowing duty free import/domestic

procurement of raw materials common for the manufacture/production of finished goods as well as for the

manufacture of capital goods for use within the unit. The usage of inputs, imported or procured domestically, for

manufacture of finished goods is allowed as per Standard Input Output norms (SION) [condition (d) (I) (ii) of opening

paragraph of notification No. 52/2003-Cus dated 31.03.2003].

3. Raw materials for making capital goods for use within the unit is allowed vide Sl. No. 16 of Annexure-I of

notification No. 52/2003-Cus dated 31.03.2003. Capital goods manufactured out of duty free inputs for use within the

EOU are required to be accounted for and bonded as per the usual bonding procedure. While following the into-bond

procedure, the value of such capital goods woud be assessed by following the computed value method in terms of

the Customs valuation Rules, which would inter alia account for the raw material captively consumed in manufacture

of capital goods. Such goods would be liable to duty as applicable in case of clearance outside the unit or debonding

or exit from EOU scheme. Exemption from payment of duty of excise leviable under section 3 of the Central Excise

Act, 1944 vide notification No. 24/2003-CE dated 31.03.2003 shall not be applicable in such cases.

4. Hence, it is clarified that the capital goods manufactured for captive use should be accounted & bonded by

following the usual procedure and shall be liable for payment of duty while making clearances outside the unit or

debonding or exit from the EOU scheme.

5. This issues with the approval of Central Board of Excise & Customs.

6. Wide publicity may please be given to these instructions by way of issuance of Public/Trade Notice. Difficulties, if

any, in implementation of these instructions, may be brought to the notice of the Directorate General of Export

Promotion.

7. Receipt of this circular may kindly be acknowledged. .

Yours faithfully

(Praveen Mahajan)

Director General

F.No.450/19/2005-Cus.IV


(Department of Revenue) Central Board of Excise & Customs

159-A, North Block, New Delhi-110 001.

2nd

April, 2009. To All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs & Central Excise. Subject: Implementation of the provisions of Phytosanitary requirements under the Plant Quarantine (Regulation of Import into India) Order, 2003 - regarding.

Sir / Madam,

Your attention is invited to the Board‘s Circular No.39/2004-Customs dated 3.6.2004 on the subject mentioned above, wherein, it was stated that the newly introduced sub-clause 20A of Clause 3 of the Plant Quarantine (Regulation of Import into India) Order, 2003 had entered into force w.e.f. 1.9.2004. 2. In terms of the above provisions, no article, packed with raw or solid wood packaging material shall be released by the proper officer of Customs unless the wood packaging material has been appropriately treated and marked as per International Standards for Phytosanitary Measures (ISPM) No. 15 or accompanied by a phytosanitary certificate with the treatment endorsed. The instructions also provided that the proper officer of Customs shall grant release of such articles packed with untreated wood packaging material only after ensuring that the wood packaging material has been appropriately treated at the point of entry under the supervision of Plant Quarantine Officer. 3. However, during a recent meeting with the Department of Agriculture and Cooperation, it was pointed out that the cases of phytosanitary non-compliance to the ISPM-15 requirements in respect of packaging material are not being reported to the Plant Quarantine authorities. It has also been reported by them that disconcerting reports of rejection of our export consignments on phytosanitary grounds have been noticed. In view of the above, you may like to instruct the Customs Officers to report the non-compliant cases to the concerned Plant Quarantine Station / authorities for necessary action.

42

4. In this regard, it is stated that ISPM-15, the Standards prescribed for wood packaging material describes about the phytosanitary treatment or measures required to be taken to reduce the risk of introduction and/or spread of quarantine pests associated with wood packaging material (including dunnage), made of coniferous and non-coniferous raw wood. As regards imports, sub-clause 20A of Clause 3 of the Plant Quarantine (Regulation of Import into India) Order, 2003 require that all wood packaging material, raw or solid, shall be subject to specified treatment and carrying the ISPM-15 marking on it. As regards goods exported from India, since many countries require that the wood packaging material is to be treated prior to shipment in order to satisfy their Plant Quarantine requirements, the Directorate of Plant Protection Quarantine & Storage have issued instructions to various phytosanitary certificate issuing authorities for strict adherence to the protocols and guidelines issued by that Department for issuance of phytosanitary certificates. With an increasing number of exports involving rejection of agri-export consignments on phytosanitary grounds, the Department of Agriculture and Cooperation have requested to sensitize the officers of the Customs about the requirements of ISPM – 15 Standards. In order to explain the requirements of ISPM-15 on imports and exports of goods packed in raw or solid wood materials, significance of ISPM – 15 marking on wood packaging material and its identification by various stakeholders who handle import / export consignments at customs stations, it is stated that during monthly trade facilitation meetings held in the Commissionerates, the Plant Quarantine Officers may be required to explain the compliance requirements in terms of the ISPM-15 so that minimum inconvenience is caused to the importers / exporters while ensuring checking of the wood packaging. 5. In view of the above, the instructions of the Board contained in Circular No.9/2004-Customs dated 3.6.2004 regarding checking of wood packaging material in the imported consignments are reiterated and it is requested that the cases of non-compliance to the standards of ISPM-15 may be reported to the concerned Plant Quarantine station / authorities for taking necessary action. 6. The field formations as well as trade and industry may be suitably informed.

Yours faithfully,

(M.M. Parthiban)

Director (Customs)

Immediate

F.No.528/5/2007-Cus.(TU) Government of India Ministry of Finance


North Block, New Delhi.

11th June, 2009.

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

Subject: Export of Edible Oil in branded packs of upto 5 Kg. – regarding. ***

Sir / Madam, Your kind attention is invited to the Board‘s instructions of even number dated 3.2.2009 on the above mentioned subject. 2. The DGFT has stated that a number of representations have been received from exporters mentioning that Customs are not allowing consignments of edible oil in branded consumer packs of upto 5 Kgs. citing reason that there is no information whether quota of 10,000 MTs set by the DGFT has been exhausted or not. In this regard, the DGFT has stated that vide their Notification No.60 dated 20.11.2008, export of edible oils in branded consumer packs of upto 5 Kgs. was allowed subject to a limit of 10,000 MTs upto 31

st October, 2009. Initially, the DGFT had informed

that Customs may allow export of consignments of edible oil in branded consumer packs of upto 5 Kg. till 31.5.2009. The DGFT has been monitoring export of edible oil in consumer packs of upto 5 Kg. and it is stated by them that as reported by the DGCI&S, till 14.5.2009, 5036 MTs only have been exported. 3. In view of the above, it has been decided by DGFT that presently Customs may allow export of consignments of edible oil in branded consumer packs of upto 5 Kgs. till 30

th September, 2009. A copy of DGFT‘s

letter F.No.01/91/180/1846/AM08/Export Cell/Vol.II dated 03.02.2009 is enclosed for reference. 4. In view of the above, you are requested to take further necessary action in the matter, accordingly. Yours faithfully,

(M.M. Parthiban)

Director (Customs) Encl: DGFT‘s letter

http://www.cbec.gov.in/customs/cs-instructions/cs-instructions-09/dgft-ltr.jpg



43

F. No.401/48/2009-Cus.III


(Department of Revenue) Central Board of Excise & Customs

159-A, North Block, New Delhi-1.

24th August, 2009.

To

All Commissioners of Customs / Customs (Prev.).

All Commissioners of Customs & Central Excise.

Subject: Implementation of certain provisions of the Hazardous Waste (Management, Handling and Transboundary) Rules, 2008 in respect of import of paper, paper board and paper product wastes - regarding.

*****

Sir / Madam,

Please refer to the instructions of the Ministry of Environment and Forests (MoEF) dated 10.2.2006 for inspection by Customs authorities to ensure that only properly segregated paper, paper board and paper products waste enter the country for the purposes for which such imports have been authorised (copy enclosed). In this regard, provisions of the Hazardous Waste (Management, Handling and Transboundary) Rules, 2008 as applicable to paper, paperboard and paper products waste i.e. Basel No. B-3020 of Part ‗B‘ list of Hazardous Wastes applicable for Import and Export not Requiring Prior Informed Consent, may also refer.

2. It is brought to your kind notice that the Ministry of Environment and Forests (MoEF) has issued a notification S.O. (E) 1799 dated 21

st July, 2009 in implementation of certain provisions of the Hazardous Waste (Management,

Handling and Transboundary) Rules, 2008 as applicable to paper, paperboard and paper products wastes. A copy of the said notification can be accessed in the department website of the Ministry of Environment & Forests ‗http://www.envfor.nic.in/‘. The aforesaid notification permits import of paper, paperboard and paper products wastes by ―the actual users without any license or restriction and subject to the condition that the shipment is accompanied by the movement document in Form – 9 and a pre-shipment inspection certificate issued by the inspection agency certified by the exporting country.

3. However, a new sub rule has been added under rule 6A wherein the customs authorities, at any time, if it considers necessary, may make random inspection of the consignment prior to its clearance. Board has already issued a Circular No.9/2009-Customs dated 23.2.2009 informing the Customs field formations about the facility of testing of samples of hazardous waste from the laboratories recognized by MoEF

4. In view of the above, Board hereby instructs all the Customs Commissionerates to designate nodal officers at appropriate level not below the rank of Assistant Commissioner / Deputy Commissioner for effective coordination and proper implementation of the aforesaid Rules for timely interaction with the State / Central Pollution Control Board on matters relating to testing of samples, import or export matters relating to hazardous waste.

5. The field formations as well as trade and industry may be suitably informed.

Yours faithfully,

(M.M. Parthiban)

Director (Customs)

Encl: Office Memorandum by MoEF

http://www.cbec.gov.in/customs/cs-instructions/cs-instructions-09/Annex_MoEF.jpg

Documents

Office of the Commissioner of Customs · 2016-11-29 · 3 GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 50/2009-CUSTOMS (N. T.) New Delhi, dated