TaxTMI 
TaxTMI 
Quality Control Orders and Import/Export under the Provisions of Customs Laws
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....uality Control Orders and Import/Export under the Provisions of Customs Laws<br>By: - YAGAY andSUN<br>Customs - Import - Export - SEZ<br>Dated:- 25-1-2025<br>In India, the import and export of goods are governed by a framework of laws and regulations aimed at ensuring quality standards, safety, and compliance with the country's economic, health, and security interests. The Quality Control Orders (QCOs) and provisions under Customs Laws play a crucial role in regulating the flow of goods into and out of the country while ensuring they meet mandatory standards. 1. Quality Control Orders (QCOs) A Quality Control Order (QCO) is issued by the government under the Bureau of Indian Standards (BIS) Act or various other relevant Acts to ensure tha....
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....t products imported or manufactured within India conform to specific quality standards. The Ministry of Consumer Affairs, Food & Public Distribution or other concerned authorities can issue such orders to maintain quality control. * Purpose of QCOs: The primary purpose of these orders is to regulate the standards of products, prevent the import of substandard goods, and ensure consumer safety. * Application in Import/Export: QCOs mandate that certain products must meet specified quality standards before being allowed for import or export. For example, products like electrical appliances, textiles, food items, etc., may need to undergo certification or testing as per the prescribed standards. * Effect on Imports: Goods imported into In....
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....dia are subjected to testing and certification by the relevant authorities to ensure they conform to the prescribed QCO standards. Non-compliance with QCOs can lead to confiscation, penalties, or re-exportation. * Impact on Exports: Indian exporters must ensure that the products they export meet international quality standards or those required by the importing country. This helps in maintaining the reputation of Indian goods in the global market. 2. Import/Export Provisions under Customs Laws Customs laws govern the flow of goods into and out of India and deal with procedures such as the payment of duties, documentation, and compliance with regulations set by the government. a) Customs Act, 1962 The Customs Act is the primary legisla....
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....tion that governs the import and export of goods in India. It outlines the procedures for the clearance of goods, payment of customs duties, and handling of prohibited or restricted items. * Customs Clearance Process: For importing goods, the importer must submit documents such as the Bill of Entry, invoice, packing list, and other necessary certificates (including compliance with QCOs) to the Customs Department for clearance. Similarly, for exports, exporters need to submit a Shipping Bill along with other required documents for customs processing. * Customs Duties: Customs laws define the duties applicable on goods imported into India. These duties can include Basic Customs Duty, Additional Customs Duty (CVD), Special Additional Duty ....
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....(SAD), and Integrated Goods and Services Tax (IGST). Importers must pay these duties before goods are cleared for entry into India. * Prohibited/Restricted Imports: Certain goods are either prohibited or restricted under Indian law. These may include hazardous materials, counterfeit products, or items that do not conform to safety or environmental standards. b) Prohibited and Restricted Items Under Customs Law, certain goods may be subject to restrictions or prohibitions under various rules and laws, including: * Import Prohibition: Some goods are prohibited from being imported into India for reasons related to public health, safety, or national security (e.g., narcotics, counterfeit goods, endangered species). * Restricted Imports:....
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.... Some goods may only be imported under specific conditions, such as prior approval or licenses from relevant authorities. For example, certain chemicals, luxury goods, and defense related materials. c) Export Control: * Exporters must also adhere to regulations concerning the export of goods. Certain goods may be restricted from export due to security concerns or because they are part of the country's strategic reserves. * The Foreign Trade (Development and Regulation) Act, 1992 and its associated Foreign Trade Policy (FTP) regulate the export of goods, detailing which goods can be exported freely, under license, or are prohibited. Sr.No Exhibits of Quality Control Orders in Customs Customs Circular No Date Subject 1 F. No. 450....
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..../71/2014-Cus IV 09-Jul-14 Regarding Customs Instruction on 'Steel and Steel Products (Quality Control) Order 2012-implementation 2 F. No. 528/109/2011-STO (TU) 20-Nov-15 Implementation of The Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) Order, 2009 3 F. No. 401/19/2020-Cus III 10-Jul-20 Requirement of AGMARK certification prior to import of Blended edible vegetable oils-reg. 4 F. No. 401/18/2020-Cus III 10-Jul-20 Requirement of Veterinary Certificate for Import of Milk and Milk Products into India-reg. 5 Instruction No.03/2024-Customs 19-Feb-24 Compliance of imported consignments of Boric Acid (Technical Grade) with notified Bureau of India Standards (Standards for Boric Acid) Order, 2019- reg 6....
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.... Instruction No.01/2024-Customs 10-Jan-24 Requirement of quality control or inspection or both, prior to export as per Milk and Milk Products (Quality Control, Inspection & Monitoring) Rules, 2020- reg 3. Enforcement and Compliance Both QCOs and Customs Laws are enforced through a series of compliance mechanisms: * Bureau of Indian Standards (BIS): Ensures the enforcement of quality standards on imported goods. * Customs Department: Customs officers are responsible for inspecting goods, verifying documents, ensuring proper duties are paid, and implementing import/export restrictions. * Penalties for Non-Compliance: Failure to comply with Customs regulations or QCOs can result in fines, confiscation of goods, and legal action agai....
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....nst importers or exporters. In extreme cases, criminal penalties may apply. 4. Key Agencies Involved * Bureau of Indian Standards (BIS): Regulates the quality of products, including issuing QCOs. * Directorate General of Foreign Trade (DGFT): Regulates foreign trade and issues licenses for restricted imports and exports. * Customs Department: Ensures compliance with the Customs Act, 1962 and other laws concerning imports and exports. Conclusion The interplay of Quality Control Orders (QCOs) and Customs Laws plays a vital role in regulating the trade of goods in India, ensuring that the products imported or exported meet the required quality standards while complying with the provisions of Indian law. These regulatory measures safeg....
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....uard consumers, promote fair trade practices, and uphold India's international trade commitments.<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....