Amendment of Sec 46 and Sec 47 of Indian Customs Act


Reduced free period for filing Bill of Entry on import cargo to Indian ports

Penal charges for not paying customs duty on import within prescribed time

Reduction of free period for import air cargo clearance in IndiaAll importers in India may note the attached notification related to reduction of  free time to file bill of entry against import of goods to India with effect from 1st April, 2017.  Click below to read  Customs Circular no 12/2017 customs dated 31st March, 2017 .

Click  here to read Customs Circular no 12/2017 customs dated 31st March, 2017  in pdf format: 

 

GST rate payable for goods or service, click here

Reduced free period for filing BE and paying Import Duty

What is Section 47 of Indian Customs Act

What is Section 46 of Indian Customs Act

Circular 12/2017 dt 31st March, 2017, Amendment of Sec 46 and Sec 47 of Indian Customs Act

Reduction of free period for import air cargo clearance in India
Customs Notification No. 27 of 2017-Customs (N.T.) 31st March, 2017
Customs Notification Number 25 of 2017 dt 31st March, 2017
Handling of Cargo in Customs Areas (Amendment) Regulations, 2017, Notfn 24 of 2017 dt 31 March 2017

Notification 26 of 2017, Customs dt 31 March, 2017

The extract of Customs Circular no 12/2017 customs dated 31st March, 2017 as below:

F.No.450/10/2017-CusIV

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

North Block

New Delhi, the 31st March, 2017

Circular No. 12/2017- Customs

To,

All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)

All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise All

Principal Commissioners/Commissioners of Customs/Customs (Preventive) All Principal

Commissioners/Commissioners of Customs & Central Excise

Sir/Madam,

Subject: Clarification regarding legislative changes relating to Customs Act, 1962

proposed in the Finance Bill, 2017-reg.

Kind reference is invited to proposals in the Finance Bill, 2017 relating to amendments in sections 46 and 47 of the Customs Act, 1962.These changes would come into effect upon enactment of the said Finance Bill.

2. Clarifications have been requested regarding applicability of the new provisions vis-a-vis arrival of goods and filing of bill of entry. Changes in sections 46 of the Customs Act 3. The amendments in the section are aimed at prescribing a late charge for delayed filing of Bill of Entry (BoE). As per the amended Section 46 the importer shall present the bill of entry under sub-section (1) of section 46 before the end of the next day following the day (excluding holidays) on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or for The free period for filing a BoE is up to the end of the next day following the day (excluding holidays) of arrival of goods at the place where the clearance for home consumption or warehousing is to take place.  4. In this regard, Board has amended Bill of Entry (Electronic Integrated Declaration) Regulations, 2011 and Bill of Entry (Forms) Regulations, 1976 to prescribe late charges for delayed filing. Entry Inwards date at sea ports and date of arrival of cargo at the ICD, airports, Land Customs stations etc would be the relevant date for determining the said charges, if any. It has also been clarified in both the regulations that no charges for late presentation of Bill of Entry shall be liable to be paid where the goods have arrived before the enactment of Finance Bill, 2017. 

[Notification No. 26/2017-Customs (N.T) dated 31.03.2017 and  Notification No.27/2017  Customs (N.T) dated 31.03.2017 refers].

5. Entry inwards or arrival of the goods (in case of sea cargo or air cargo) is captured in As is evident from the foregoing, for clearances at ICDs, date of arrival of cargo is critical for determining late charges. Board has, therefore, made amendment in the Handling of Cargo in Customs Areas Regulations, 2009 so as to make it mandatory for the Customs Cargo Service providers to provide the information about arrival of cargo to the Customs. [Notification No. 24/2017-Customs (N.T) dated 31.03.2017

refers].

6. Further, CBEC has amended notification No. 40/2012-Customs dated appointing Additional/Joint Commissioner rank officer as the proper officer for considering the requests for waiver of late charge under second proviso to sub-section (3) of section 46. Board expects that this power is invoked in cases where there is no wilful delay in filing the BoE so that waiver is granted only in bonafide cases. [Notification No. 25/2017-Cus (N.T) dated 31.03.2017 refers].

Changes in Section 47 of the Customs Act

Sub-section (2) of section 47 is being amended so as to provide the manner of payment of duty and interest thereon in the case of self-assessed BoE or as the case may be assessed, reassessed, provisionally assessed BoEs. The existing provision is that a time period of two days is given to an importer to pay customs duty from the time of return of bill of entry. The implication of proposed amendment is that the importer shall have to make payment of duty on the same day in case of self-assessed BoE and in case of re-assessment or provisional assessment, within one day after the return of BoE. In this regard, it is further clarified that:

All BoEs filed before the enactment of Finance Bill, 2017 shall be governed by the provisions of section 47 as it stood immediately before the date of such enactment except where such BoE is re-assessed, provisional assessed on or after the said enactment, the importer shall have one day (excluding holidays) instead of two days for payment of duty. BoEs filed on the date of enactment or thereafter shall be subject to the new provisions. 7. Difficulties faced, if any, may be brought to the notice of the Board at the earliest.

 

Yours faithfully

(Shaifali G Singh)

Under Secretary to the Government of India

 

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Lowered down GST amount of rate on Cashew nut in shell

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Zero rate of GST on sale of Almonds

Nil tariff GST on sale of Kola nuts

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Nil rate of GST on sale of Bananas

No need to pay GST on pineapples

Zero rate of GST on sale of mangosteens

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No need to pay GST on purchase of figs

No need to pay of GST on sale of Dates

Nil rate tariff of GST on avocados

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Zero percentage of GST on sale of limes

Zero rate of GST on sale of Lemons

No need to pay GST on sale of Grapefruit, including pomelos

Zero percentage of GST on sale of clementines

Nil rate of GST on sale of Citrus fruit, such as Oranges, Mandarins

Zero rate of GST on sale of wilkings and similar citrus hybrids

Narrowed payable GST on Raisin

Nil rate of GST on sale of Grapes

Zero rate of GST on purchase of Melons

Zero percent GST on purchase of papaws

Nil tariff of GST on sale of pears and quinces

Nil tariff of GST on sale of Apples

No need to pay GST on sale of plums and sloes

Nil rate of GST on sale of peaches

Nil rate of GST on sale of cherries

Nil tariff GST on sale of Apricots

Nil rate of GST on sale of Custard-apple or ata

Tamarind is sales on No need to pay GST

No GST payable on sale of fresh strawberries

No need to pay GST on Sapota (chico)

No GST on sale of raspberries

Zero rate of GST on sale of Pomegranates

Zero rate of GST on sale of cranberries

Nil rate tariff of GST on Persimmons

No need pay GST on sale of mulberries

Zero rate of GST on purchase of loganberries

Zero percentage of GST on sale of Bore

Zero rate of GST on sale of Lichi

Zero percentage GST on purchase of Kiwi fruit

Zero rate of GST on purchase of blackberries

No need to pay GST on sale of black, white or red currants and gooseberries

Zero rate GST on sale of bilberries

Zero percent GST on purchase of fresh fruits of the genus vaccinium

Nil rate on sale of Durians

Zero rate of GST on sale of Peel of citrus fruit or melons



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shyam: please provide custom section to cancel b/e

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