CUSTOMS Notification No 45 of 2017 dt 30th June, 2017

 

 

 

 

Notification no 45/2017 Customs date on 30th June, 2017

 

 

The extract of CUSTOMS Notification No. 45/2017- CUSTOMS is given below:

 

Notification No. 45/2017-CUSTOMS

 

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

Notification No. 45/2017 – Customs

 

New Delhi, the 30th June, 2017

 

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 exempts the goods falling within any Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and specified in column (2) of the Table below when re- imported into India, from so much of the duty of customs leviable thereon which is specified in the said First Schedule, and the whole of the, integrated tax , compensation cess leviable thereon respectively under sub-section (7) and (9) of section 3 of the said Customs Tariff Act, as is in excess of the amount indicated in the corresponding entry in column (3) of the said Table.

 

Table

 

 

Sl.

Description of goods

 

Conditions

No.

 

 

 

 

 

 

 

 

(1)

(2)

(3)

 

 

 

 

1

Goods exported -

 

 

 

 

 

 

 

 

(a) under claim for drawback

amount of drawback of customs or excise

 

 

of any customs or excise duties

duties allowed at the time of export;

 

 

 

levied by the Union

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(b) under claim for drawback of

amount of excise duty leviable by State at

 

 

any  excise  duty  levied  by  a

the  time  and  place  of  importation  of  the

 

 

State

goods. allowed at the time of export;

 

 

 

 

 

 

 

 

amount of

refund of integrated tax,

availed

 

 

(c) under claim for refund of

at the time of export;

 

 

 

 

integrated  tax  paid  on  export

 

 

 

 

 

 

 

 

goods

 

 

 

 

 

 

 

 

(d)    under    bond    without

amount of integrated tax not paid;

 

 

 

 

 

 

 

 

 

payment of integrated tax

 

 

 

 

 

 

 

 

amount of integrated tax and compensation

(e)          under   duty   exemption   cess  leviable  at  the  time  and  place  of

 

 

 

 

 

importation  of  goods  and  subject  to  the

scheme

(DEEC/

Advance

 

Authorisation/ DFIA) or Export

 

following  conditions  applicable  for  such

Promotion

Capital

Goods

 

goods -

Scheme (EPCG)

 

 

 

(i) DEEC book has not been finally closed

 

 

 

 

 

and export in question is de-logged from

 

 

 

 

 

DEEC Book; Advance Authorisation/DFIA

 

has not been redeemed and the authorisation

holder  has  not  been  discharged  from  the

export            obligation              by            DGFT;

 

(ii)     In case of EPCG scheme the period of full export performance has not expired and necessary endorsements regarding reimport

 

have                             been                             made;

 

(iii)      The importer had intimated the details of the consignment re-imported to the Assistant Commissioner of Customs or Deputy Commissioner of Customs in charge of the factory where the goods were manufactured or the premises from where the goods were supplied and to the licensing authority regarding the fact of re-importation and produces a dated acknowledgement of such intimation at the

 

 

 

 

time

of

clearance

of

goods;

 

 

 

 

(iv)  The  manufacturer-  exporters  may be

 

 

 

 

permitted clearance of such goods without

 

 

 

 

payment of Central Excise duty or integrated

 

 

 

 

tax  and  compensation  cess  under  transit

 

 

 

 

bond  to  be  executed  with  the  Customs

 

 

 

 

authorities at the port of importation, such

 

 

 

 

bond will be cancelled on the production of

 

 

 

 

certificate   issued   by  the   jurisdictional

 

 

 

 

Customs  authority  about  receipt  of  re-

 

 

 

 

imported  goods  into  their  factory  or  the

 

 

 

 

premises  from  where  the  goods  were

 

 

 

 

supplied.

 

 

 

 

 

 

2

Goods, other than those falling

Duty of customs which would be leviable if

 

under  Sl.  No.  1  exported  for

the value of re-imported goods after repairs

 

repairs abroad

 

were made up of the fair cost of repairs

 

 

 

 

carried out including cost of materials used

 

 

 

 

in repairs (whether such costs are actually

 

 

 

 

incurred  for  not),  insurance  and  freight

 

 

 

 

charges, both ways.

 

 

3

Cut and polished precious and

Duty of customs which would be leviable if

 

semi-precious  stones  exported

the value of re-imported precious and semi-

 

for treatment abroad as referred

precious stones after treatment were made

 

to in Paragraph 4A.20.1 of the

up of the fair cost of treatment carried out

 

Foreign

Trade  Policy,

other

including  cost  of  materials  used  in  such

 

than those falling under Sl. No.

treatment, whether such costs are actually

 

1.

 

 

incurred  for  not,  insurance  and  freight

 

 

 

 

charges, both ways.

 

 

 

 

 

 

 

 

 

4

Parts,  components  of  aircraft

Nil

 

 

 

 

 

replaced or removed during the

 

 

 

 

 

 

course

of  maintenance,

repair

 

 

 

 

 

 

 

 

or overhaul of the aircraft in a

 

 

Special  Economic

Zone

and

 

 

brought to any other place in

 

 

India.

 

 

 

 

Explanation.- For the purpose

 

 

of  this  notification,  "Special

 

 

Economic   Zone"

has

the

 

 

meaning assigned to it in clause

 

 

(za) of section 2 of the Special

 

 

Economic Zones Act, 2005 (28

 

 

of 2005)

 

 

 

 

 

 

5

Goods other than those falling

Nil :

 

under Sl. No. 1, 2, 3 and 4

 

 

 

Provided that the Assistant Commissioner of Customs/ Deputy Commissioner of Customs is satisfied that-

 

(a)    in the case of Bhutan, the machinery and equipment other than those exported under Duty Exemption Scheme(DEEC/Advance Authorisation/DFIA) or Export Promotion Capital Goods Scheme(EPCG) or Duty Entitlement Passbook Scheme(DEPB) or any reward scheme of Chapter 3 of Foreign Trade Policy are re-imported within seven years after their exportation or within such extended period, not exceeding three years, as may be allowed by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, on sufficient cause being shown for the delay;

 

(b)   in all other cases, the goods other than those exported under Duty Exemption Scheme(DEEC/Advance Authorisation/DFIA) or Export Promotion Capital Goods Scheme(EPCG) or Duty Entitlement Passbook Scheme (DEPB) or any reward scheme of Chapter 3 of Foreign Trade Policy are re-imported within three years after their exportation or within such extended period, not exceeding two years, as the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, on sufficient cause being shown for the delay may be allowed;

 

(c)    in the case of goods exported under the Duty Exemption Scheme(DEEC/Advance Authorisation/DFIA) or Export Promotion Capital Goods Scheme(EPCG) or Duty Entitlement Passbook Scheme (DEPB) or any reward scheme of Chapter 3 of Foreign Trade Policy, re-importation of such goods takes place within one year of exportation or such extended period not exceeding one more year as the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, on sufficient cause being shown for the delay may be allowed;

 

(d)   the goods are the same which were exported;

 

(e)    in the case of goods falling under Sr. No. 2 of the Table there has been no change in ownership of the goods between the time of export of such goods and re-import thererof;

 

(f)     in the case of the goods falling under Serial numbers 1 and 3 of the Table and where the value of exported goods was counted towards fulfillment of export obligation, the amount of customs duties leviable on the duty-free inputs obtained from Nominated Agencies but for the exemption availed under the Ministry of Finance (Department of Revenue) notification No. 56/2000-Customs dated the 5th May, 2000 [vide G.S.R. 399

 

(E), dated the 5th May, 2000] and notification No. 57/2000-Customs dated the 8th May, 2000 [vide G.S.R. 413 (E), dated the 8th May, 2000] shall also be paid in addition to amount of duty specified in column (3) of the Table;

 

 

(g)    in the case of goods falling under Sl. No. 4 of the Table, the goods are returned to the owner of the aircraft without any sale;

 

Provided further that nothing contained in this notification shall apply to re-imported goods -

 

(a)   which had been exported by a hundred percent, export-oriented undertaking or a unit in a Free Trade Zone as defined under section 3 of the Central Excise Act, 1944 (1 of 1944);

 

(b)   which had been exported from a public warehouse or a private warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the Customs Act, 1962 (52 of 1962);

 

(c)  which fall under the Fourth Schedule to the Central Excise Act, 1944 (1of 1944).

 

 

  1. This Notification will apply to the exports for which order permitting clearance and

 

loading under section 51 of the Customs Act, 1962, has been given on or after 01st day of July, 2017.

 

  1. This notification shall come into force with effect from the 1st day of July, 2017. Explanation. - For the purposes of this notification, -

 

(a)    the goods shall not be deemed to be the same if these are re-imported after being subjected to re-manufacturing or reprocessing through melting, recycling or recasting abroad.;

 

(b)   'Foreign Trade Policy' means Foreign Trade Policy, 2015 - 2020 notified by the Government of India in the Ministry of Commerce and Industry published in the

 

Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification No. 01/2015-2020, dated the 1st April, 2015;

 

(c)      'Nominated agencies' means,-

 

(i)Metals and Minerals Trading Corporation Limited (MMTC);

 

(ii)    Handicraft and Handloom Export Corporation (HHEC);

 

(iii)     State Trading Corporation (STC);

 

(iv)    Project and Equipment Corporation of India Ltd. (PEC);

 

(v)   STCL Ltd;

 

(vi)    MSTC Ltd;

 

(vii)     Diamond India Limited (DIL);

 

(viii)       Four Star Export House from Gems & Jewellery sector and Five Star Export House from any sector as may be recognised as nominated agencies by Regional Authority in terms of the Foreign Trade Policy;

 

(ix)    any bank as authorised by Reserve Bank of India as Nominated Agency.

 

(F. No. 354/119/2017-TRU)

 

 

 

(Ruchi Bisht)

Under Secretary to the Government of India


Comments


Joy Maheshwari: Hi , Can anyone please reply that how exactly the duty needs to be paid in case of Goods exported on payment of IGST, for which the refund was claimed and they are now returned back due to flaws in the product by the customer i.e. under which head the refund claimed at the time of export shall be paid

Nitin: exhibition goods on consignment basis, please let us know at the time of re-import, did IGST applicable or not, please advice Thanks

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers