TaxTMI 
TaxTMI 
Customs - Import by EOU/EHTP/STP/BTP without payment of duty by following Rule 5 of Customs (import of Goods at Concessional Rate of Duty) Rules, 2017 - Clarification
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....2551261 Fax: 0866-2551156 C. No. VIII/9/01/2017-Cus.Tech (PF-I) Date: 24.05.2018 PUBLIC NOTICE No. 27/2018-Customs Subject :- Customs - Import by EOU/EHTP/STP/BTP without payment of duty by following Rule 5 of Customs (import of Goods at Concessional Rate of Duty) Rules, 2017 - Clarification - Regarding. ***** Attention of all the Importers, Exporters, Customs Brokers, Steamer Agents, Custo....
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.... not able to get approved/signed copy of said information from the Jurisdictional DC/AC of Customs in time, for submitting the said copy to the DC/ AC of Customs at the Custom Station of importation for scheduled imports. 3. In order to clarify the issue, it is pertinent to broadly recall the procedure required to be followed by the EOUs as well as Custom officers under Rule 5 of Customs (Import ....
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....scribed that the Jurisdictional DC/AC of Customs shall forward one copy of said information received from importer to DC/AC of Customs at the Custom Station of importation. However, this sub-rule nowhere makes this forwarded copy by Jurisdictional DC/AC of Customs a prerequisite for allowing duty free import by the DC/ AC of Customs at the Custom Station of importation. Further sub-rule (4) of Rul....
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....r prescribes that Jurisdictional DC/ AC of Customs of EOU/EHTP/STP/BTP shall ensure that the intimation received under sub-rule (l)(a) of Rule 5 of the said rules are properly scrutinized so that only eligible goods as prescribed under notification No. 52/2003-Customs dated 31-3-2003 as well as those eligible as per Letter of Permission (LOP) granted by Jurisdictional Development Commissioner are ....