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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs Update: New Cess Calculation Rules Require Retail Sale Price Declaration for Imports, Provisional Assessments Possible Pending GST Decision.</h1> Customs Notification No. 02/2023 amends the previous Notification 01/2017, imposing a compensation cess based on the Retail Sale Price (RSP) per unit. Provisional assessments for imports covered by this notification may occur pending a GST Council decision. If RSP declaration is not legally required, importers must self-declare RSP based on similar goods sold in India. System updates now require specific declarations in the bill of entry for cess calculation. The system will assess entries as provisional, requiring a PD Bond. Traders can report issues via email to the specified helpdesk.
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