Notifications and Circulars as on April 01, 2016

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Notifications and Circulars

CBEC

Notification: Customs

The Notification No.136/1990-Customs superseded, to bring in force the Baggage Rules, 2016 with effect from April 01, 2016

The Central Government Vide Notification No. 26/2016-Customs dated March 31, 2016 superseded the Notification No. 136/1990-Customs dated March 20, 1990 for the purpose of making the change in Baggage Rules, 2016, which shall come into force from April 1, 2016 according to which the given below item shall be taxable at the given rate :

Description of Goods

 Rate of Custom duty
  • any article the value of which exceeds the duty free allowance [Rs. 50,000/-/Rs.15,000 (in case of Tourist of foreign origin)] admissible to such passenger or member under the Baggage Rules, 2016
 @ 35% ad valorem
  • on the unaccompanied baggage

@ 35% ad valorem

  • The amount of duty shall be calculated only on the excess amount, above admissible limit.
  • The above provision shall not apply on the following items:
  1. Fire arms;
  2. Cartridges of fire arms exceeding 50;
  3. Cigarettes, cigars or  tobacco in excess of the quantity prescribed for importation free of duty under the relevant baggage rules;
  4. Alcoholic liquor or wines in excess of two litres;
  5. Gold or silver in any form other than ornaments;
  6. Flat panel (Liquid Crystal Display or Light- Emitting Diode or Plasma) television; and
  7. Goods imported through a courier service.

Read more at: http://www.cbec.gov.in/htdocs-cbec/customs/cs-act/notifications/notfns-2016/cs-tarr2016/cs26-2016

Notification: Customs

The Notification No.137/1990-Customs superseded by Notification No. 27/2016-Customs, to bring in force the Baggage Rules, 2016 with effect from April 01, 2016

The Central Government vide Notification No. 27/2016-Customs dated March 31, 2016 superseded the Notification No. 137/1990-Customs dated March 20, 1990, which contains the given below provisions:

Particulars Condition Limit of exempted goods Beyond permissible limit the Custom duty shall be applicable at the rate of:

Such person has been working abroad and is returning to India after having stayed abroad for at least 365 days during the preceding two years immediately preceding the date of arrival in India
  • the goods (other than those purchased from the duty free shops at the time of  arrival of such passenger) not accompanying such passenger were shipped or despatched or arrived within the time limits specified in the Baggage Rules, 2016;
  • such person should not have availed this concession in the preceding three years
  • Aggregate value of goods Rs.2,00,000/-
  • One unit of the given goods
 15% ad valorem
Such person has been residing abroad for a minimum period of two years immediately preceding the transfer of residence and has not availed this concession in the preceding three years
  • Same as above
  • the person claiming the benefit of this notification affirms by a declaration that no other member of the family had availed of, or would avail of, the benefit of this notification in respect of that item
  • Aggregate value of the goods Rs. 5,00,000/-
  • One unit of each given items per family.

15% ad valorem
       

Read more at: http://www.cbec.gov.in/htdocs-cbec/customs/cs-act/notifications/notfns-2016/cs-tarr2016/cs27-2016

Notification: Customs

The Notification No. 69/2011-Customs got further amended, to provide deeper tariff concessions in respect of specified goods imported under the India-Japan Comprehensive Economic Partnership Agreement (IJCEPA) with effect from April 1, 2016

The Central Government vide Notification No. 28/2016-Customs dated March 31, 2016 has further amended the Notification No. 69/2011-Customs via which the table given the said Notification got substituted, because of that higher percentage of the given goods will be exempt from the Custom duty.

Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2016/cs-tarr2016/cs28-2016.pdf

Notification: Customs

The Baggage Rules, 2016 got amended and will be effective from April 1, 2016

The Central Government vide Notification No. 43/2016-Customs dated March 31, 2016 has amended the Rule 3, 4, 6 and 7 of the Baggage Rules, 2016 got amended, which contain the provisions relating to passengers arriving from the country Nepal, Bhutan or Myanmar and other than that.

Read more at: http://www.cbec.gov.in/htdocs-cbec/customs/cs-act/notifications/notfns-2016/cs-nt2016/csnt43-2016

Circular: Customs

The procedure laid down for the implementation of “Integrated Declaration” by CBEC

The CBEC vide Instruction No. 450/147/2015-Cus-IV dated March 31, 2016 clarified that the Bill of Entry will be replaced by an ‘Integrated Declaration’, which covers all information required for import clearance by the other government agencies. The Customs Broker or Importer shall submit the “Integrated Declaration” electronically to a single entry point, i.e. the Customs Gateway (ICEGATE). Separate application forms (both online and hardcopy) required by different Participating Government Agencies (PGAs) like Drug Controller, AQCS, WCCB, PQIS and FSSAI would be dispensed with. The detailed procedure which to be followed at different levels is laid down for the purpose of implementation of the Single Window “Integrated Declaration” with effect from 1st of April, 2016.

Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-instructions/cs-instructions-2016/cs-ins-changed-BE-format.pdf

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