Concessional import duty rules implemented; customs officers to assume excise roles under transitional jurisdictional arrangements. The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, effective 1 July 2017, replace the 2016 rules and apply to importers seeking concessional duty relief where benefit depends on use of imported goods in manufacture or service provision. Administrative duties formerly exercised by Central Excise officers are to be assumed by Customs officers, but until the Board reassigns Commissionerate jurisdictions, Central Excise officers will continue performing those functions; Central Excise officials already have legal empowerment under the Customs Act, 1962.
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Concessional import duty rules implemented; customs officers to assume excise roles under transitional jurisdictional arrangements.
The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, effective 1 July 2017, replace the 2016 rules and apply to importers seeking concessional duty relief where benefit depends on use of imported goods in manufacture or service provision. Administrative duties formerly exercised by Central Excise officers are to be assumed by Customs officers, but until the Board reassigns Commissionerate jurisdictions, Central Excise officers will continue performing those functions; Central Excise officials already have legal empowerment under the Customs Act, 1962.
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