Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017-Implementation thereof-reg.

Concessional import duty rules: 2017 regulations shift implementation to Customs while Excise officers continue interim functions.

The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 supersede the 2016 rules and take effect from 1 July 2017; administrative implementation is to shift from Central Excise to Customs officers, but pending formal jurisdictional notifications the duties allocated to Customs officers by the new Rules will continue to be performed by officers of the jurisdictional Central Excise commissionerates, who are legally empowered as officers of Customs under the Customs Act, 1962.