TaxTMI 
TaxTMI 
Implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 with effect from 01.03.2022
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.... These changes come into effect from 1st March, 2022. 3. The amendments are aimed at simplifying the procedures with a focus on automation and making the entire process contact-less. 4. These include: a. The process is being automated. The Rules prescribe the submission of the necessary details electronically, through the common portal. (The common portal is the one notified vide notification 33/2021 dated 29-03-2021 and accessible at the URL www.icegate.gov.in). b. The various forms have been standardized and notified for the purpose of electronic submission of details. c. Individual transaction based permissions and intimations, such as - intimation of the intent to import goods at a concessional rate of duty, intimation of the receipt of goods, permission to re-export or clear goods domestically etc, are all being done away with. d. A monthly statement would to be submitted by the importer on the common portal e. A procedure for inter-unit transfer of the imported goods has been provided for. f. An electronic option for voluntary payment through the common portal, as specified in the Rules, is also being developed for i....
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....l officer shall enter the details of such bond/bank guarantee in the customs automated system and generate the bond number. Import of goods at concessional rate • The importer shall mention the IIN and the continuity bond number and details while filing the bill of entry at the port of import. On the basis of the same, the Deputy Commissioner or Assistant Commissioner of Customs at the port of importation shall allow the benefit of exemption notification. Once a bill of entry is cleared for home consumption, the bond submitted by the importer gets debited automatically in the customs automated system. These details shall be available to the jurisdictional customs officer through the common portal. (refer rule 5) Receipt of goods • These Rules cover the receipt of goods in three scenarios: (a) Goods are received in the premises of the importer; (b) Goods are directly received at the premises of the job -worker; or (c) Goods are partly received at the importer's and partly sent to the job worker's premises. In all such cases, the requirement of intimating the receipt of the goods has been done awa....
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....d of six months. • Further, in all cases where the import at concessional rate is governed by condition no. 108 of the notification 50/2017-Customs, the export of manufactured goods should be completed within six months from the date of import. Re-Export or clearance for home consumption: • In case an importer opts to re-export such goods, he shall record the details of export documents such as shipping bill number, shipping bill date and the port of export. These details shall be specified against the bill of entry, invoice and item details of the goods imported. • In case the importer intends to clear the un-utilized or defective goods on payment of requisite duty and interest, the import duty payable would be equal to the difference between the duty leviable on such goods but for the exemption availed and that already paid, if any, at the time of importation, along with interest a rate as fixed by notification under section 28AA. The period for calculation of interest would start from the date of import of such goods and end with the date of actual payment. • An option is available to the importer to clear the capital ....
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....• The details of the existing bonds under IGCR shall be entered into the customs automated system by the jurisdictional officers and the amount of surety/bank guarantee shall be determined in accordance with the Customs circular 48/2017 dated 08.12.2017. • While the system architecture to provide information in the forms prescribed shall be in place from 01-03-2022, to enable a smooth transition, importers shall have an option to submit procurement certificates for import of goods at the port of import for availing the exemption benefit till 13-03-2022. • Currently there is a requirement for EOUs to follow Rule 5 of Customs (IGCR) Rules, 2017 to be eligible for claiming exemption of duties/ taxes on the import of goods. The system architecture with respect to above rule in respect of EoUs is under development. The same shall be implemented in due course. Till such date, procurement certificates can continue to be submitted by the EOUs for import of goods in lieu of generating IIN in the system. 8. For ease of reference of the importers, the district wise list of jurisdictional customs officers, their contact details and their jurisdictions have be....
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........... (Rs........................) to be paid to the President for which payment well and truly to be made, I/we bind ourselves, my/our successors, heirs, executors, administrators and legal representatives firmly by these presents. Sealed with my/our seal(s) this ........................day of 20............ WHEREAS the obligor desires from time to time to import or export goods in accordance with notifications under section 25 of the Customs Act, 1962 read with the Customs (Import of Goods at Concessional Rate) Rules, 2017. For bond with security AND WHEREAS the Commissioner has required the obligor to deposit security for the amount of this bond/ the sum of ........................ in cash (the securities as hereinafter mentioned of a total of ........................rupees endorsed in favour of the For President and accepted on his behalf by the Assistant Commissioner of Customs, ........................ and whereas the obligor has furnished securities amounting to Rs. ........................ by depositing with the officer aforementioned. The obligor undertakes to deposit the balance security as and when he intends to avail the benefit of duty exemption on goods ....
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....of India shall, at his option, be competent to make good all the loss and damage by endorsing his rights under the above written bond. In these presents the words imposing singular only shall also include the plural and vice versa where the context so requires; C) This bond shall remain in force from the date hereof and the obligation and liability of the obligor shall be a continuing one in respect of all goods imported or exported from time to time by the obligor. IN WITNESS WHEREOF these presents have been signed this day ___________of ________20 _______herein before written by the obligor(s) and the surety(ies). Place: Date: (Signature of the Obligor) (Signature of the surety(ies)) Witnesses: 1. 2. Accepted for and on behalf of the President of India on __________day of _________20 __________. Signature and date Name____________________ Designation____________________ Annexure-II BOND ADDENDUM WITH PROVISION FOR ADDITION OF SECURITY KNOW ALL MEN BY THESE PRESENTS THAT the Proper Officer of Customs has been pleased to accept on behalf of the President of India the bond for the purposes of import or export....
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.... Goods at Concessional Rate of Duty) Rules (IGCR), 2017 in System Kind reference is invited to the Customs (Import of Goods at Concessional Rate of Duty) Amendment Rules, 2022 notified vide CBIC Notification No. 07/2022 - Customs (N. T.) dated 01.02.2022 making certain amendments in existing Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 and subsequent CBIC Circular No. 04/2022-Customs vide F. No. 450/28/2016-Cus-IV dated 27.02.2022 issued in this regard. The said amendments are aimed at simplifying the procedures with a focus on automation and making the entire process contactless. The procedure has been implemented in System in the following manner. 2. Role Allocation for IGCR in ICES: As communicated by the Customs Policy wing, there are total of 147 EPCs functioning within the 17 Customs Zones and 29 Customs Commissionerates. The list of such locations along with the nearest EDI Port is attached as Annexure A to this Advisory. The System Manager of nearest EDI Port shall allot/assign the following new Roles in ICES to the respective jurisdictional Customs officers, required for IGCR Bond/BG registration on ICEGATE as per aforementioned Annexure: - i....
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....: Re-import wbeledger KBE : WBE No: CHA : Govt : WBE Date : Comm. Tax Certifi. Sender : Prior BE : Dip/Def: WBE Port : RMS_details Invoice Value(Rs) : Assess. Value(Rs) : Port of Ship No of Invoices Sec. 48: XHSS Load Rate : gAtt_decl HSS: XHSS Load Amts : Total Duty(Rs) : Gross Weight : Sample Test Report No of Items Mise Load Rate : : No of IGMs Green Channel NOC Details Mise Load Amts : RMS PGA Status Appraising: Inward Date : Out of Charge: Supporting Docs Audit: Assessment Date : Assesment : Miscellaneous Comments Asst. Comm: No of Challans: : Amnt Collected: RODTEP_ROSCTL_REFUND VAO: Challan No : Payment Date: IGCR Importer Mapping VDC: Short Paid : WH Date : Amout PCCV [ BE Amt to be Deposited : Adjusted : XBond Duty FG Interest : 'S/Custodian CD AO (Final): AC/DC (Final) : Final Assessment No. : Final Ass. Date : EXIT Record: 1/1 List of Values 25 YEARS 1995-2020 - 0 X ICES/Imports Master Invoice iTems Dept comments Exam order Queries iGM Cont eXAm_instr liceNce dUty Grp7_dutyfg Othe....
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....ner of Customs (preventive) Jamnagar INBHU1 10 Customs Divison, Bhavnagar [Bhavnagar EPC- V] Commissioner of Customs (preventive) Jamnagar 11 EP Circle, Agra Commissioner of Customs (Preventive), Lucknow INBLJ6 12 BASSEIN EP Principal Commr. of Customs (Preventive), Mumbai, Zone-III INBNG6 13 PALGHAR EP Principal Commr. of Customs (Preventive), Mumbai, Zone-III 14 TARAPUR EP Principal Commr. of Customs (Preventive), Mumbai, Zone-III 15 EP Circle-Gorakhpur Commissioner of Customs (Preventive), Lucknow INBNYB 25 YEARS 1995-2020 16 Mumbai EP Circle Principal Commr. of Customs (Preventive), Mumbai, Zone-III INBOM4 17 EPC03 Vadodara Principal Commissioner of Customs, Ahmedabad INBRC6 18 Customs(P) Division, Muzaffarpur Commissioner of Customs (Preventive), Patna INBTMB 19 Siliguri Customs Division Commissioner of Customs (Preventive) West Bengal INCBDB 20 Customs Preventive Division, CALICUT Commissioner of Customs (Preventive), Cochin INCCJ4 21 Barasat Customs Division Commissioner of Customs (Preventive) West Bengal INCCU1 22 Kolkata Port Commissionerate Principal Commissioner of Customs (Port), Kolkata 23 Kolkata Principal Commissioner of Customs (Port), Kolkata 2....
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....r (Stationed at Pantnagar) Commissioner of Customs, Noida 57 Maldah Customs Division Commissioner of Customs (Preventive) West Bengal INHLIB 58 EPC Pantnagar (Stationed at Kashipur) Commissioner of Customs, Noida INHPI6 59 Circle-ujjain Commissioner of Customs, Indore ININD6 60 CPU, Madurai Commissioner of Customs (Preventive), Tiruchirappalli INIXM4 61 Gandhidham EP Circle-1 Commissioner of Customs, Kandla INIXY1 & INTUN1 62 Andaman & Nicobar Islands Commissioner of Customs (Preventive) West Bengal INIXZ1 63 Bhuj EP Circle-2 Commissioner of Customs, Kandla INJAK1 64 Mandvi EP Circle-3 Commissioner of Customs, Kandla 65 Customs(P) Division,Forbesganj Commissioner of Customs (Preventive), Patna INJBNB 66 CFR-RATNAGIRI Commissioner of Customs, Pune INJGD1 67 Dinhata Customs Division Commissioner of Customs (Preventive) West Bengal INJIGB 68 Jajpur Division Commissioner of Customs (Preventive), Bhubaneshwar INJJK6 69 Div. Jodhpur Range-Udaipur Commissioner of Customs (Preventive) Jodhpur. INJUX6 25 YEARS 1995-2020 70 Customs Division, Kakinada Kakinada Principal Commissioner of Customs (Preventive), Vijayawada INKAK1 71 Preventive Section (HQ-Jaipur) Commissioner o....
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....ive), Mumbai, Zone-III 104 Division-I, Nashik Commissioner of Customs, Nagpur INNSK6 105 Division-II, Nashik Commissioner of Customs, Nagpur 25 YEARS 1995-2020 106 Customs Division, Porbandar [Veraval EPC-7B ] Commissioner of Customs (preventive) Jamnagar INPBD1 107 Customs Division, Porbandar [Porbandar-EPC-7A] Commissioner of Customs (preventive) Jamnagar 108 Gangtok Preventive Unit Commissioner of Customs (Preventive) West Bengal INPNTB 109 Naxalbari Customs Division Commissioner of Customs (Preventive) West Bengal 110 Customs Preventive Division, Cuddalore Commissioner of Customs (Preventive), Tiruchirappalli INPNY6 111 Paradeep Division Commissioner of Customs (Preventive), Bhubaneshwar INPRT1 112 Petrapole Circle/LCS Commissioner of Customs (Preventive) West Bengal INPTPB 113 CFR-KOLHAPUR Commissioner of Customs, Pune INRED1 114 CFR-SANGLI Commissioner of Customs, Pune 115 CFR-SINDHUDURG Commissioner of Customs, Pune 116 Circle-Raipur Commissioner of Customs, Indore INRML6 117 EPC Rohtak Principal Commissioner of Customs (Preventive), Delhi INRUG6 118 Customs(P) Division, Motihari Commissioner of Customs (Preventive), Patna INRXLB 119 EPC Paldi Dvn, Custo....