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Circulars
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Disposal of firearms imported as baggage under transfer of residence – reg.
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Firearms imported as baggage: disposal allowed after ten years to legally entitled persons; one firearm per lifetime import.
Government permits disposal of firearms imported as baggage under transfer of residence only after ten years from import, with disposal limited to persons legally entitled to possess firearms and the ten year restriction to be endorsed on the arms licence; additionally, an individual may import only one firearm under transfer of residence in their lifetime, and prior inconsistent Board instructions are modified accordingly.
Functional Control of Special Valuation Branches – regarding
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Functional control of Special Valuation Branches centralized to valuation oversight to monitor and supervise customs valuation investigations.
Functional control of the Special Valuation Branch at New Customs House, Mumbai has been placed under valuation oversight, which will monitor pendency, approve initiation of inquiries and supervise investigations. Upon completion, the Assistant/Deputy Commissioner, SVB, will issue a value determination under Section 14 and send the order to the importer, the referring customs house and the valuation oversight authority, while review and appeal matters continue to be handled by the Commissioner of Customs (Import), New Customs House, Mumbai.
Attention of all concerned is invited to the Public Notice No.52/2009 dated 06.08.2009 issued by this office.
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Factory stuffed export container movement requires LEO issuance at designated CFS/Buffer Yards before departure.
The notice reiterates that factory stuffed export containers must follow prescribed procedures: tractor trailers (except exempt categories) shall move to designated Container Freight Stations or Buffer Yards for document registration and issuance of a Let Export Order (LEO), and shall not leave without LEO. Vehicles without requisite documents must not queue or park on approach roads or at terminal gates. Non compliance may lead to withdrawal of permissions and enforcement action.
Implementation of Self-Assessment in Customs
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Self-assessment in customs: importers must declare accurate description and grade of acrylic sheets or face action.
Importers, exporters and CHAs must declare precise descriptions, actual grades and specific sizes of acrylic sheets and off-cuts in the Bill of Entry; off-cuts are those with both dimensions below 4 ft by 3 ft. Physical examination must match declared grade and specifications; discrepancies will be treated as mis-declaration under the Customs Act, 1962. Omitting parameters such as brand, grade or specifications may justify rejection of transaction value under the Customs Valuation Rules and contravene Board guidance on self-assessment.
Measures for promoting cost efficiency of imports by Indian Trade and Industry
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Storage under Section 49: importers may de stuff containers and keep goods in CFS/ICD under customs supervision for clearance.
Importers may avail the Section 49 facility to store goods in customs warehouses when clearance within a reasonable time is not possible; alternatively they may de stuff foreign containers on arrival and keep goods in CFS/ICD, including in empty domestic containers, under customs supervision for subsequent clearance, as a means to promote import cost efficiency.
Salient features and procedures for import and export through the ICD, Mathilakam, Pappinivattam Village, Kodungalloor Taluk, Thrissur District, Kerala (Master Code INCCJ4 and UNLOCODE INTCR6) under EDI System- regarding.
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ICD Mathilakam EDI operations commence: electronic filing, registration requirements, bonds, duty payment and clearance procedures.
ICES/ICEGATE EDI operations at ICD Mathilakam commence 21/01/2013, requiring electronic filing of IGMs, Bills of Entry and Shipping Bills with prior registration of IE Codes, CHAs, shipping agents and DGFT licences. The system validates declarations, applies exchange rates and tariff directories, assigns Bills to Appraising Groups, and supports System/First/Second Check appraisement, concurrent audit, reassessment, and Section 48 approvals. Bond and licence ledgers are maintained centrally; bonds, licences and permitted certificates must be registered and debited in the system prior to goods registration and out of charge. Export processing, drawback, and ancillary valuation modules are integrated with designated bank payment and service centre procedures.
Tamilnadu Generation and Distribution Corporation Ltd. appointed as Custodian for import of bulk cargo
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Custodian appointment for imported bulk cargo requires compliance with cargo handling regulations and customs clearance procedures.
Appointment of a private entity as Custodian for imported bulk cargo assigns responsibility for custody and oversight of cargo discharged at specified coal berths until customs clearance, warehousing, or transshipment occurs, and requires compliance with the handling-of-cargo regulations and general customs compliance regime.
Installation of Close Circuit Television Systems (CCTV) - regarding.
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CCTV requirement in customs areas: mandatory installation and monitoring to prevent unauthorized access by custodians and CCSPs.
Customs directs mandatory installation of Close Circuit Television (CCTV) and video camera systems in designated customs areas as a condition at the time of notification of a customs area and appointment of a custodian or designation of a Customs Cargo Service Provider, requires that video footage be available to Customs for regular monitoring, and mandates that custodians and CCSPs comply within one month with dissemination of the instruction via Public Notices or Standing Orders.
Replacement of Fixed Deposit Receipts (FDRs) furnished in respect of provisional Mega or Ultra Mega Power Projects with Bank Guarantees (BGs) - reg.
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Security substitution: Fixed Deposit Receipts may be replaced by Bank Guarantees, BGs operate from replacement date.
The circular permits importers or project developers to substitute Fixed Deposit Receipts previously furnished as security for provisional mega and ultra-mega power projects with Bank Guarantees; FDRs remain effective until replaced, and any Bank Guarantee will operate from the date of replacement. Chief Commissioners are directed to allow such substitutions and report implementation difficulties to the Ministry.
Classification of Cordless Infrared Devices for the Remote Control – reg.
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Remote control device classification: devices sold with main equipment follow that equipment; standalone devices fall under electrical apparatus heading.
When cordless infrared remote control devices are supplied as part of a retail set with the principal equipment, classification follows the principal device by application of the essential character rule (GRI 3(b)) and GRI 6. When presented separately, classification follows GRI 1 and GRI 6 and the devices are classifiable under the tariff provision for electrical machines and apparatus having individual functions, as supported by the Chapter and Explanatory Notes.

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Acts Income Tax