Tariff related quota requires electronic TRQ license entry to claim concessional customs duty; system debits quota on import. TRQ licenses will be transmitted electronically by DGFT to ICEGATE with scheme code 32, registered in ICES at the port of registration, and must be entered in the Bill of Entry. The system will automatically debit import quantities from the TRQ license and reflect debit details to assessing officers; absence of license details or exhausted quota will prevent concessional duty benefit and imports will attract the tariff rate.
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Provisions expressly mentioned in the judgment/order text.
Tariff related quota requires electronic TRQ license entry to claim concessional customs duty; system debits quota on import.
TRQ licenses will be transmitted electronically by DGFT to ICEGATE with scheme code 32, registered in ICES at the port of registration, and must be entered in the Bill of Entry. The system will automatically debit import quantities from the TRQ license and reflect debit details to assessing officers; absence of license details or exhausted quota will prevent concessional duty benefit and imports will attract the tariff rate.
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