TaxTMI 
TaxTMI 
Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022
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....fication for the manufacture of any commodity or provision of output service or being put to a specified end use. 3. Definition. - (1) In these rules, unless the context otherwise requires, - a. "Act" means the Customs Act, 1962 (52 of 1962); b. "capital goods" means goods, the value of which is capitalized in the books of account of the importer; c. "customs automated system" means the Indian Customs Electronic Data Interchange System; d. "date of import" means the date of the order made by the proper officer under section 47, permitting clearance of the goods; e. "Form" means a form annexed to these rules; f. "information" means the information provided by the importer who intends to avail the benefit of a notification; g. "job work" means any treatment, process or manufacture, consistent with the notification undertaken by a person on goods belonging to the importer except gold, jewellery and articles thereof, and other precious metals or stones and the term "job worker" shall be construed accordingly; h. "jurisdictional Custom Officer" means an officer of Customs of a rank equivalent to the rank of Superintendent or Appraiser exercising jurisdiction over - a.....
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.... continuity bond with such surety or security as deemed appropriate by the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction over the premises where the goods imported shall be put to use for manufacture of goods or for rendering output service or being put to use for a specified end use, with an undertaking to pay - a. in case of a notification that provides a duty exemption, the amount equal to the difference between the duty leviable on inputs but for the exemption and that already paid, if any, at the time of import, along with interest, at the rate fixed by notification issued under section 28AA, for the period starting from the date of import of the goods on which the exemption was availed and ending with the date of actual payment of the entire amount of the difference of duty that he is liable to pay ; b. in all cases where the notification is other than one that provides an exemption benefit, the amount equal to the assessable value of the goods being imported. 5. Procedure to be followed. - (1) The importer who intends to avail the benefit of a notification shall be required to mention the IIN (referred to in sub-rule (2) of Rule....
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....oice or wherever applicable, through an electronic-way bill, as specified in the Central Goods and Services Tax Act, 2017 (12 of 2017), mentioning the description and quantity of the goods. (3) The maximum period for which the goods can be sent to the job worker shall be six months from the date of invoice or electronic way bill referred to in sub-rule (2). (4) In case the importer is unable to establish that the goods sent for job work have been used as per the particulars mentioned under rule 4, the jurisdictional Customs Officer shall take necessary action against the importer under rule 11 and 12. (5) The job worker shall,- i. maintain an account of receipt of goods, manufacturing process undertaken thereon and the waste generated, if any, during such process; ii. produce the account details before the jurisdictional Customs Officer as and when required by the said officer; iii. after completion of the job work send the processed goods to the importer or to another job worker as directed by the importer for carrying out the remaining processes, if any, under the cover of an invoice or electronic way bill. 8. Procedure for allowing imported goods for unit transfer. - (....
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....aid period, namely - (i) within the period specified in the notification; (ii) within six months from the date of import, where the time period is not specified in the notification: Provided that, the said period of six months can be further extended by the jurisdictional Commissioner for a period not exceeding three months, if sufficient reason is shown that the causes for not conforming to the time period were beyond the importer's control. (2) Any re-export of the unutilised or defective goods referred to in sub rule (1) shall be recorded by the importer in the monthly statement by providing the details of necessary export documents: Provided that the value of such goods for re-export shall not be less than the value of the said goods at the time of import. (3) The importer who intends to clear unutilised or defective goods for home consumption shall have an option of voluntary payment of applicable duty along with interest on the common portal and the particulars of such clearance and the duty payment shall be recorded by the importer in the monthly statement. (4) The importer shall have an option to clear the capital goods imported, after having been used for the spe....
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....al to the assessable value of the goods being imported. (2) Notwithstanding anything contained in these rules in relation to removal and processing of imported goods for jobwork, the importer shall be responsible for ensuring that the said goods are used in accordance with the purposes provided in the notification and in the event of failure to do so, the Deputy Commissioner of Customs, or, as the case may be, the Assistant Commissioner of Customs having jurisdiction over the premises where the imported goods shall be put to use for manufacture of goods or for specified end use or for rendering output service shall take action in accordance with these rules, without prejudice to any other action which may be taken under the Act, rules or regulations made thereunder or under any other law for the time being in force. 12. Penalty. -The importer or a job worker who contravenes any of the provisions of these rules or abets such contravention shall be liable to a penalty to an extent of the amount specified under clause (ii) of sub-section (2) of section 158 without prejudice to any other action which may be taken under the Act, rules or regulations made thereunder or under any other ....
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....nformation should be furnished in respect of each job worker) Sl.No. GSTIN of Job worker or PAN of job worker Address of the manufacturing unit of job worker Goods produced or process undertaken at the manufacturing facility of the job worker. (1) (2) (3) (4) VA. Manufacturing facilities intended to be used for IGCR in cases of unit transfer Sl.No. GSTIN of the unit Address of the manufacturing unit Goods produced or process undertaken at the manufacturing facility (1) (2) (3) (4) VB. Details of the end use recipient Sl.No. GSTIN of end use recipient Address of the unit of end use recipient Goods produced or process undertaken at the manufacturing facility of the end use recipient Details of exports, if any, to be made by end use recipient, utilising goods imported (1) (2) (3) (4) (5) PART-B (To be filled after submission of Part A) Bond details 1 Continuity bond no. and date (a) Amount of Bond (b) Balance amount of Bond Note:- The amount of bond will be the estimated duty foregone during the financial year Form IGCR- 2 [See rule 6(1)] Intimation regarding non-receipt of goods imported to be provided by the Importer I. IIN: II. Details ....
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.... (13) IV. Re-export details: BE Number BE Date Port of import Invoice S.No. Item S.No. Quantity re-exported SB No. SB Date SB Invoice S.No. SB Item S.No. Port of export (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) V. Clearance on payment of duty: BE Number BE Date Port of import Invoice S.No. Item S.No. Quantity cleared Amount paid Capital goods cleared after depreciation (Yes or No) Remarks (1) (2) (3) (4) (5) (6) (7) (8) (9) VA. Supply to end use recipient: BE Number BE Date Port of import Invoice S.No. Item S.No. Quantity sent to end use recipient GSTIN of end use recipient Delivery challan/e way bill Date IEC of the end use recipient (if applicable) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Contd.. Nature of Supply ( choose one of the following*) Replenishment Authorisation Detail # (11) (12) * Replenishment ; Tariff Quota ; Export against supply ; # only in case of Replenishment VB. Where the intended purpose is export, either by the importer or by the end use recipient: BE Number BE Date Port of import Invoice S.No. Item S.No. Whether exports are by end use recipient (yes/no) GSTIN of en....