Implementation of Paper Import Monitoring System (PIMS) - Clarification w.r.t. applicability of PIMS at the time of import at SEZ/FTWZ/EOU and further import into DTA
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PIMS registration required at SEZ/FTWZ/EOU import; DTA registration only if processing alters HS code into a PIMS tariff line. PIMS registration is mandatory at the point of import into SEZ/FTWZ or at import by an EOU for paper tariff lines covered by PIMS. No PIMS registration is required by a DTA unit on customs clearance from SEZ/FTWZ/EOU if the item registered on entry has not been processed; if processing in SEZ/FTWZ/EOU changes the 8 digit HS code and the resulting item falls under PIMS tariff lines, the DTA importer must register under PIMS.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
PIMS registration required at SEZ/FTWZ/EOU import; DTA registration only if processing alters HS code into a PIMS tariff line.
PIMS registration is mandatory at the point of import into SEZ/FTWZ or at import by an EOU for paper tariff lines covered by PIMS. No PIMS registration is required by a DTA unit on customs clearance from SEZ/FTWZ/EOU if the item registered on entry has not been processed; if processing in SEZ/FTWZ/EOU changes the 8 digit HS code and the resulting item falls under PIMS tariff lines, the DTA importer must register under PIMS.
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