Customs

May 2021

CBIC has issued instructions with regard to import of oxygen cylinders, for which every foreign manufacturer/importer is required to apply for import permission through Petroleum and Explosive Safety Organization (PESO) online system. The instruction draws attention to Press Release dated May 15, 2021 which stated that PESO shall not carry out physical inspection of global manufacturers’ production facilities before grant of required approval for import of oxygen cylinders and pressure vessels for storage and transportation of medical oxygen. Please refer to the instruction here.
The Central Board of Indirect Taxes and Customs has notified changes introduced through the Customs (Import of Goods at Concessional Rate of Duty) Amendment Rules, 2021. The Amendment Rules have been introduced in view of the demands from the trade and industry and having regard to their changing needs as per prevalent global practices. The amendments are also an effort towards creating an enabling environment for the promoting manufacturing by domestic industry to make them competitive globally and also make them self-reliant in furtherance of the goal of Atmanirbhar Bharat. Please access the changes here
In order to provide immediate relief to business entities, CBIC has issued instruction for disposing pending customs refund, IGST refund and customs duty drawback claims under “Special Refund and Drawback Disposal Drive”. The special drive shall be in place from 15 May, 2021 to 31 May, 2021 and expects disposal of refund & drawback claims pending as on 14 May, 2021. Please see the instructions here .

April 2021

The Central Board of Indirect Taxes and Customs has notified verification regulations for new importers, exporters and customs brokers, where non-compliance may lead to penalty of Rs 50,000. The Board issued the Customs (Verification of Identity and Compliance) Regulations, 2021. Please refer to the notification here.

ICEGATE (https://www.icegate.gov.in/) has been notified as the Common Customs Electronic Portal (Common Portal) for facilitating registration, filing of Bill of Entry (BoE), shipping bills, other prescribed documents and forms, payment of duty and for data exchange with other systems within or outside India. Time limit for filing BoE is relaxed in case of goods consigned from specified countries arriving at sea port and for all goods arriving at a customs airport or land customs station. Master Bill of Lading / Master Airway Bill are not required at the time of filing BoE in advance. The details can be updated subsequently on the Common Portal by the importer and the same will be auto-approved.

December 2020

In continuation to our ongoing engagement on implementation of the Faceless Assessment scheme under Customs and the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR, 2020) forum invites further feedback to be submitted to Ministry of Finance. Recent relevant Circulars/instructions on both the schemes can be found here A, B, C, D, E, F and G and A, B, C and D. Please share your specific issues in detail along with the proposed recommendation in the format attached below.

Name of Organisation Details of Issue Faced even after the above mentioned clarifications Port of Import Date of presentation of Bills of entry and final clearance/out of charge Recommendation to overcome this issue

The Central Board of Indirect taxes and Customs (CBIC) issued the instructions on the verification of the Preferential Certificates of Origin in terms of Customs (Administration of Rules of. Origin under Trade Agreements) (CAROTAR) Rules, 2020. As per the CAROTAR rules, in case the assessing officer has some doubt on the validity of the certificate of origin, he can contact the free trade agreement (FTA) cell of CBIC which in turn will contact the exporting country’s authority. The CBIC in a letter to field units said that enquiries on the origin of imported goods should be raised only where there are ‘sufficient grounds’ to suspect origin of a good, or where the same has been identified as a risk by the risk management system. Please refer to the instruction here.

September 2020

CBIC releases flyer on Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR), containing background information for importers and other stakeholders, seeking to provide guidance on compliance of CAROTAR. The flyer provides information pertaining to FTAs, Operational Certificate Procedures, Recent trends of misuse, rules of origin, etc.. The flyer also contains FAQs as regards the filing of Form-I & Bills of entry, preferential tariff treatment,  documents, identical goods, conflict between Trade Agreement and CAROTAR. Please access the clarification here
The Central Board of Indirect Taxes and Customs has decided to roll-out the Faceless Assessment at an All India level in all ports of import and for all imported goods by October 31, 2020. Please refer to the circular here.

July 2020

With the aim to provide a ‘Faceless, Contactless and Paperless’ Customs administration, CBIC instructs all Principal Chief Commissioners of Customs/Chief Commissioners of Customs to setup the Turant Suvidha Kendra (TSKs) in all Customs stations by July 15, 2020. This will Enables certain functionalities in ICEGATE which would reduce the need for physical interaction between Customs and trade and also speed up the Customs clearance process.

June 2020

To promote a paperless environment, paperless customs, Central Board of Indirect Taxes & customs has decided to rely on digital copies of the Shipping Bill and does away with the requirement of taking physical printouts in the service center and present it to customs officers. Please access the circular here.
The CBIC has rolled out the first phase of the countrywide faceless assessment of import consignments. Introduction of faceless assessment is part of the string of reforms called ‘Turant’ Customs, which include paperless Customs through intelligent e-Sanchit and Machine Release or end-to-end automated clearance without any officer interface at any stage. Please refer to the circular here.
For further details please reach us here

CBIC releases flyer on Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR), containing background information for importers and other stakeholders, seeking to provide guidance on compliance of CAROTAR. The flyer provides information pertaining to FTAs, Operational Certificate Procedures, Recent trends of misuse, rules of origin, etc.. The flyer also contains FAQs as regards the filing of Form-I & Bills of entry, preferential tariff treatment,  documents, identical goods, conflict between Trade Agreement and CAROTAR. Please access the clarification here

The Central Board of Indirect Taxes and Customs has decided to roll-out the Faceless Assessment at an All India level in all ports of import and for all imported goods by October 31, 2020. Please refer to the circular here.

With the aim to provide a ‘Faceless, Contactless and Paperless’ Customs administration, CBIC instructs all Principal Chief Commissioners of Customs/Chief Commissioners of Customs to setup the Turant Suvidha Kendra (TSKs) in all Customs stations by July 15, 2020. This will Enables certain functionalities in ICEGATE which would reduce the need for physical interaction between Customs and trade and also speed up the Customs clearance process.

To promote a paperless environment, paperless customs, Central Board of Indirect Taxes & customs has decided to rely on digital copies of the Shipping Bill and does away with the requirement of taking physical printouts in the service center and present it to customs officers. Please access the circular here.

The CBIC has rolled out the first phase of the countrywide faceless assessment of import consignments. Introduction of faceless assessment is part of the string of reforms called ‘Turant’ Customs, which include paperless Customs through intelligent e-Sanchit and Machine Release or end-to-end automated clearance without any officer interface at any stage. Please refer to the circular here.

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