Customs Notification and Instructions

[Guest]

Dear Sir,

Please explain in short regarding Customs notification no 28/2016-Cus,dt. 31-03-2016 - Seeks to amend Notification No. 69/2011-Customs, dated 29th July, 2011 so as to provide deeper tariff concessions in respect of specified goods imported under the India-Japan Comprehensive Economic Partnership Agreement (IJCEPA), w.e.f. 1st of April, 2016.

Further also Custom Instruction no F.No. 450/147/2015-Cus-IV - Regarding implementation of 'Integrated Delcaration'

Thanks & Regards.

 

[CSSANJAY MALHOTRA]

Dear Sandesh,

Custom Notification cited in your query provides for Import of goods from Japan at Concessional Custom Duty Rates as against Normal Custom Duty Rates. Further Certificate of Origin (Manufacture of Goods in Japan) is mandatory for claiming benefit of concessional rates of Custom Duty.

Integrated Declaration is replacement of Bill of Entry which would be like single window document for various agencies as the same covers various information required by different agencies. Separate applications / forms for other agencies will be combined in Integrated Declaration thus making easier for Importers and Govt agencies to correlate the data and assessing information.

[Suryanarayana Sathineni]

Dear Sandesh,

It was nicely explained by Shri. Kasturi Sethi Ji which needs no intervention

Best Regards

S Suryanarayana

AI Summary

Tariff concessions under India-Japan CEPA require Certificate of Origin; integrated declaration streamlines and consolidates import filings. Deeper tariff concessions for specified imports from Japan under the India-Japan CEPA permit concessional customs duty rates in place of normal duty, conditional on a mandatory Certificate of Origin showing manufacture in Japan. The Integrated Declaration replaces the Bill of Entry as a single window consolidated import declaration, combining agency forms to simplify importer compliance and allow government agencies to correlate and assess import data.