Thursday, August 30, 2012
Friday, August 24, 2012
Import invoice can be in Indian Rupees
1.Import contract may be concluded in Indian Rupees. Where the contracts are in Indian Rupees, the related documents are also prepared in Indian Rupees and no conversion is involved. Import invoice can be in Indian Rupees.Customs will not have any problem until there is a duty evasion on account of valuation.In another words ,there should not be any change in Assessable Value of imported goods. Contract are to be executed before import process begins This is practiced to minimize import risk on account of currency fluctuation . Foreign remittance are governed by RBI. You may contact your bank for payment related to imported goods.Brief points are highlighted as ready reference.
2. Payment in Indian Rupee for Import: As per Regulation 5(2) of Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2000 , payment in Indian Rupee for import into India , when the goods are shipped from Bangladesh, Islamic Republic of Iran,Myanmar, Pakistan and Sri Lanka but supplier is not a resident of these countries . Nepal is excluded from this sub rule of Regulation.
3. Alternatively, Payment for goods shipped from above Countries may also be made into any permitted foreign Currency.
4. Payment for goods shipped from other than above countries are to be made in a currency appropriate to the country of shipment of goods.
Wednesday, August 22, 2012
labelling on wholesale package of imported food item is exempted as per 2,6.5 of Food Safety and Standards (Packaging and Labelling) Regulations, 2011 and also as per Honourable Madras High Court order
As per para 32 of Madras High Court order in case of M/S.Foodlever India Pvt. Ltd vs Senior Inspecting Officer ,dated 16 March, 2012, labelling is exempted for wholesale package as per para 2.6.5 of Regulation 2011 of FSSAI. E
Futher ,even if there is label deficiency ,same can be rectified by sticking label on goods.
Relevant paras of above said order are reproduced for more clarity.
"19. The learned counsel appearing on behalf of the petitioner had also relied on the decision of the Central Excise and Sales Tax Tribunal, made in Commissioner of Cus.(Prev.), Kolkata Vs. Dipika Enterprise [2009(246) E.L.T. 407 (Tri.-Kolkata)], wherein it had been held that certain deficiencies in the labelling requirements can be rectified by putting the necessary information on the imported goods, by way of stickers.The goods concerned can be cleared after the removal of such defects."
" 32. It is also noted that, regulation 2.6.5 of the Regulations states that, in case of whole sale packages, the particulars regarding the list of ingredients, date of manufacture/packing, best before, expiry date, labelling of irradiated food and vegetarian logo/non-vegetarian logo, may not be specified. It is the specific case of the petitioner that the dark chocolates imported from Singapore are not meant for retail sale. Therefore, it has been contended that the goods imported by the petitioner, in wholesale packages, need not declare such particulars, contrary to the claims made by the respondents.
33. Further, from the adhoc guidelines issued by the Director of Food Safety and Standards Authority of India, Ministry of Health and Family Welfare, Government of India, dated 12.10.2011, it is seen that certain labelling deficiencies can be rectified, by providing the necessary information, by affixing a label containing the necessary information. Further, the communication, dated 20.5.2011, issued by the Senior Inspecting Officer, Food Safety and Standards Authority of India, Ministry of Health and Family Welfare, Government
of India, makes it clear that certain minor labeling defects may be rectified, in the custom s warehouse, under the supervision of the officers of the customs department, prior to the release of the consignments.
34. Further, from the decisions cited by the learned counsel appearing on behalf of the petitioner, it is seen that the goods in question could be released, after proper tests are conducted to find out if they are fit for human consumption. It had also been made clear that certain deficiencies in the labelling requirements, which are rectifiable in nature, could be removed by furnishing the necessary information, by way of stickers, as held by the Customs, Excise and Service Tax Appellate Tribunal. While so, it would not be appropriate for the
respondents to reject the request of the petitioner to take samples of the imported goods, to be sent for testing by the laboratories concerned.
Futher ,even if there is label deficiency ,same can be rectified by sticking label on goods.
Relevant paras of above said order are reproduced for more clarity.
"19. The learned counsel appearing on behalf of the petitioner had also relied on the decision of the Central Excise and Sales Tax Tribunal, made in Commissioner of Cus.(Prev.), Kolkata Vs. Dipika Enterprise [2009(246) E.L.T. 407 (Tri.-Kolkata)], wherein it had been held that certain deficiencies in the labelling requirements can be rectified by putting the necessary information on the imported goods, by way of stickers.The goods concerned can be cleared after the removal of such defects."
" 32. It is also noted that, regulation 2.6.5 of the Regulations states that, in case of whole sale packages, the particulars regarding the list of ingredients, date of manufacture/packing, best before, expiry date, labelling of irradiated food and vegetarian logo/non-vegetarian logo, may not be specified. It is the specific case of the petitioner that the dark chocolates imported from Singapore are not meant for retail sale. Therefore, it has been contended that the goods imported by the petitioner, in wholesale packages, need not declare such particulars, contrary to the claims made by the respondents.
33. Further, from the adhoc guidelines issued by the Director of Food Safety and Standards Authority of India, Ministry of Health and Family Welfare, Government of India, dated 12.10.2011, it is seen that certain labelling deficiencies can be rectified, by providing the necessary information, by affixing a label containing the necessary information. Further, the communication, dated 20.5.2011, issued by the Senior Inspecting Officer, Food Safety and Standards Authority of India, Ministry of Health and Family Welfare, Government
of India, makes it clear that certain minor labeling defects may be rectified, in the custom s warehouse, under the supervision of the officers of the customs department, prior to the release of the consignments.
34. Further, from the decisions cited by the learned counsel appearing on behalf of the petitioner, it is seen that the goods in question could be released, after proper tests are conducted to find out if they are fit for human consumption. It had also been made clear that certain deficiencies in the labelling requirements, which are rectifiable in nature, could be removed by furnishing the necessary information, by way of stickers, as held by the Customs, Excise and Service Tax Appellate Tribunal. While so, it would not be appropriate for the
respondents to reject the request of the petitioner to take samples of the imported goods, to be sent for testing by the laboratories concerned.
35. No doubt the food items imported by the petitioner should not be released if they are found to be unfit for human consumption, or in case they are found to contain other ingredients, which are not declared in the label attached to the cover, wrapper or container, containing such items. As such, this Court is of the considered view that nothing has been shown on behalf of the respondents to substantiate their claims that the necessary information should be furnished, only in a printed format, on the cover, wrapper or container and not by way of a label stuck on them.
36.Further, the respondents have not been in a position to show that they have the power or authority to refuse the request of the petitioner, for taking the samples of the imported goods for the purpose of testing. As such, the impugned letter of the first respondent, dated 12.1.2012, is set aside. The respondents are directed to make the necessary arrangements for taking the samples of the goods in question, imported by the petitioner, and to send the samples for testing, by the authorized laboratories, within a period of seven days from the date of receipt of a copy of this order. On receipt of the report from the laboratory concerned, the goods shall be
released only if they are fit for human consumption, on the payment of the appropriate duty, as prescribed by law. Accordingly, the writ petition stands allowed. Consequently, connected miscellaneous petition is closed."
Monday, August 20, 2012
Valuation practice of second hand machinery under Customs Valuation
Circular No. 4 /2008-Customs
F. No. 467/34/2006-Cus.V
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
New Delhi, 12th February, 2008
To,
All Chief Commissioners of Customs,
All Chief Commissioners of Central Excise,
All Chief Commissioners of Customs & Central Excise,
All Directorate-Generals, Chief Departmental Representative,
All Commissioners of Customs,
All Commissioners of Central Excise, and
All Commissioners of Customs & Central Excise
Sir,
Subject: Valuation practice of second hand machinery to be adopted by all Custom Houses/ Customs Commissionerates-regarding/-
It has been noticed that the Custom Houses / Customs Commissionerates have been adopting different assessment practices with regard to valuation of imported Second Hand Machinery / Capital Goods. As this was resulting into diverse assessments the following guidelines are being issued so that assessments are done as far as possible on their basis.
2. A careful analysis of the Tribunal decisions and an Apex Court judgement on the issue of valuation of second-hand machinery reveal the following views of the judiciary:
i) If other parameters of Section 14 of the Customs Act, 1962 are satisfied, the transaction value method of Rule 3 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 can also be applied to importation of second-hand machinery sold for export i.e. it was imported immediately after sale without any further usage abroad.
ii) However if transaction value of Rule 3 is rejected, valuation of second-hand machinery can be done under Rule 9, on the basis of value of new machine, as certified by the Chartered Engineer, and scaled down by allowing depreciation commensurate with the period of usage. Supreme Court judgement in the case of Gajra Bevel Gears [2000(115) ELT 612 (SC)] refers in this regard.
iii) However, transaction value of Rule 3 cannot be rejected by ab initio application of Rule 9, inasmuch as one cannot, before rejecting transaction value of Rule 3 with sufficient evidences, straightaway arrive at a notional value under Rule 9.
3. It may thus be seen from the judicial decisions that, before redetermination of value of second hand machinery under Rule 9, it is essential to reject the transaction value of Rule 3. There would be no difficulty in rejection of transaction value in those cases where the assessing officer is able to assail the documents like Chartered Engineer’s Certificate, invoice, etc., as manipulated or fraudulently obtained. Similarly, there will also be no difficulty in rejection of transaction value in cases where the assessing officer proves that certain basic particulars like description, period of usage, extent of the re-conditioning, year of manufacture, model no., price when new, etc., are misdeclared either in the Chartered Engineer’s Certificate or in the invoice. There will also be no difficulty in rejecting the transaction value in cases which are hit by the provisions to Sub-Rule (2) of Rule 3. Difficulties may however be faced in situations other than those described above.
4. In this context, attention of the assessing officers is drawn to Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 which provides for rejection of declared value under certain circumstances. Following views have emerged from various Tribunal decisions on the application of Rule 12:
i) Rule 12 empowers the Revenue not to determine the value of the imported goods on the basis of transaction value under Rule 3 (1) of the Valuation Rules. The Tribunal decision in the case of Chandni International [2003 (153) ELT 312] refers.
ii) Rule 12 provides that when the proper officer has reason to doubt the truth or accuracy of the value declared, he may ask the importer to furnish further information or other evidence. If he still has reasonable doubt about the truth or accuracy of the value so declared, it shall be deemed that the transaction value of the goods cannot be accepted. It is therefore required to determine whether the evidences constitute reasonable doubt for the assessing officer to doubt the value of the goods. The Tribunal decision in the case of Sunny Enterprises [2004 (175) ELT 420] refers.
iii) Rule 12 is a procedural provision, which is meant to act as an aid in determining as to whether Sub-Rule (1) or Sub-Rule (4) of Rule 3 would be applicable in a given case. This deeming provision contained in Rule 12 has necessarily to be pressed into service at the very initial stage under the sequential scheme. It has no role after the scheme has worked out. The Tribunal decision in the case of Venus Insulation Products Mfg. Co. [2002 (143) ELT 364] refers.
5. Thus in respect of valuation of second hand machineries as well, the assessing officers may apply Rule 12 in appropriate cases. As an illustration, if the declared value of a second hand machinery is found to be much below the value arrived at by the depreciation method on the basis of the certified price of the new machinery in the year of its manufacture, the assessing officer may have reason to doubt the truth or accuracy of the declared value, and ask the importer to furnish further information and explanation. If he is satisfied, he may accept the declared value. But, if he still has reasonable doubt about the truth or accuracy of the declared value, he can reject the declared value under Rule 12, and proceed to re-determine the value under Rule 9 by following the Board’s circular No. F.No. 493/124/86-Cus VI dated 19.11.87 in respect of the depreciation to be extended to such second hand machinery.
6. In fact, for other imported goods as well, the method for acceptance or rejection of declared value, and then re-determination of value in case the declared value is rejected, would be similar to that in the case of second hand machinery, as explained hereinabove.
7. In cases where the declared value is rejected, and assessable value is re-determined, the assessing officer shall issue a detailed speaking order, giving the reasons for such rejection, by invoking the provisions of Rule 12 or Rule 3(2), as appropriate, and giving the reasons for re-determination of value under appropriate provision.
8. Guidelines in respect of some other issues related to valuation of second hand machinery are as follows:
(a) For valuation of second hand machinery / capital goods, the assessing officers must insist on importers submitting a certificate issued by an independent Chartered Engineer or any equivalent in the country of supply. The certificate should indicate interalia:-
i) Price of new machinery as in the year of its manufacture,
ii) Current CIF value of new machinery if purchased now,
iii) Year of the manufacture of machinery,
iv) Sale price of the supplier,
v) Present condition of machinery,
vi) Nature of reconditioning or repairs carried out, if any, and the cost (including the dismantling cost, if any) thereof,
vii) Expected life span.
(b) There is no need to specify the agencies whose certificates alone, issued at the port of loading, would be accepted. The number of such agencies should not be limited.
(c) In the absence of proper Load Port Certificate, a local Chartered Engineer’s Certificate may be accepted. Each Custom House may consider issuing Public Notices giving names and addresses of Chartered Engineers, whom the trade can contact for issuance of CE Certificate.
(d) It is not essential to have the examination of the second hand machinery by a panel of officers, since in many Customs formations no machinery expert is posted. The routine examination of second hand machinery being done by the Docks staff shall continue.
9. The aforesaid guidelines regarding valuation of second-hand Machinery as contained in foregoing paragraphs 3 to 8 shall be strictly followed.
10. Any difficulty in the implementation of the foregoing guidelines may be brought to the notice of the Directorate General of Valuation, Mumbai with a copy to the Board.
(M. K. SINGH)
Director (International Customs)
Wednesday, August 15, 2012
Related notifications ,circulars for export to Nepal ,Bhutan, Bangladesh
Procedure
for export by merchant exporters .
·
A merchant exporter can export
excisable goods either directly from the premises of the manufacturer, with or
without sealing of export consignment, or through his premises under claim for
rebate of duty or under bond.
·
In case of export under bond, the merchant
exporter is required to execute bond either with the jurisdictional Assistant
Commissioner having jurisdiction over the factory of the manufacturer or with
the Maritime Commissioner.
·
The merchant exporter can execute
consolidated B-1 general bond with the Maritime Commissioner and obtain
"Block Transfers" from him along with attested copies of B-1
consolidated bond executed for various ports or manufacturers and export the
goods under bond. The merchant exporter can also export goods on manufacturer’s
bond.
·
He can also claim rebate of duty paid
on exported goods either from the Assistant Commissioner of Central Excise
having jurisdiction over the factory of the manufacturer or from the Maritime
Commissioner.
·
The merchant exporter is also required
to take disclaimer certificate from the manufacturer as well, in case he wants
to avail the export benefits.
Special procedure to export to Nepal
Export
to Nepal is governed by special procedure provided in notifications issued
under Rule 12 & 13. The procedure is as explained below:-
Notification no. 47/94-CE(NT) dated 22.9.94 – payment of
rebate to His Majesty’s Government of Nepal.
Goods
for export to Nepal are to be cleared from the registered factory on Nepal
Invoice prepared in quadruplicate and marked ‘For Export to Nepal’ on payment
of duty.
The
Nepal Invoice is to be presented along with the goods to be exported before the
Central Excise officer.
The
Central excise officer shall verify the goods and seal the packages with the
Central Excise seal. After making necessary endorsement on the Nepal invoice to
this effect, he will hand over the original copy of the invoice to the
exporter. Duplicate and triplicate copies of the Nepal invoice after being put in
a sealed cover are handed over to the exporter for giving the same to the
Customs officer incharge of the Land Customs Station, mentioned on the invoice
and through which the goods are to be exported to Nepal.
On
arrival at the Land Customs Station, exported goods are to be presented to the
Customs officer along with the original copy of the Nepal invoice and sealed
cover containing duplicate and triplicate copy of invoice. The Customs officer
incharge, after verification of the goods with the invoice makes an endorsement
on all copies of the invoice. The original copy is handed over to the exporter
and the duplicate and triplicate copies are sent directly to the Nepalese
Customs Officer incharge of the check post through which the goods are to be
imported into Nepal.
The
Nepalese Customs officer will return the duplicate copy of the invoice after
endorsement regarding verification and allowing import into Nepal, to the
Customs officer incharge at Indian Land Customs Station who is to forward the
same to the Deputy Director of Inspection, Customs and Central Excise, Nepal
Wing, for grant of rebate to His Majesty’s Government of Nepal.
Notification no. 51/94-CE (NT) dated 22.9.94 as amended –
procedure for export to Nepal and Bhutan without payment of duty.
Export
under bond without payment of duty to Nepal and Bhutan is subject to the
following conditions
a. the
payment for goods shall be in freely convertible foreign currency; and
b. the
importer shall open an irrevokable letter of credit in favour of the exporter
in India before the export takes place, subject to certain conditions
prescribed in the notification.
The
exporter is required to execute a bond under Rule 13 before the Assistant
Commissioner of Central Excise having jurisdiction over the factory of the
manufacturer or any other place from where the goods are to be exported and is
required to furnish a certificate in Appendix 1 to the said notification from
the Reserve Bank of India or any other bank duly authorised to deal in foreign
exchange showing that full payment has been received.
On
receipt of the said certificate and on completion of the conditions of the
bond, the exporter shall be discharged of his liabilities under the bond.
Capital goods are permitted to be exported to Nepal against any global tender
invited by His Majesty’s Government of Nepal and the payment for which is
received in the Indian currency, without payment of duty, subject to the
condition that the exporter executes a bond and furnishes a certificate duly
signed by the concerned Bank of India that full payment has been received in
Indian currency by the said bank.
On
receipt of such certificate and on completion of the conditions of the bond,
the exporter is discharged of his liabilities under the bond.
The
exporter is required to follow the procedure as provided in Appendix 2 to the
said notification. The procedure is explained below
The
exporter is required to make 6 copies of the invoice as prescribed in
Annexure-A to the notification and make the following declaration on the same:
"
I/We declare that the goods entered herein are intended for export to
Nepal/Bhutan in bond, and shall not be diverted or delivered en route to any
other country".
The
exporter shall present all the 6 copies of the invoice duly filled in along
with the goods before the proper officer of Central Excise. The proper officer
after verification of the goods and sealing them would make an endorsement on
all the copies of the invoices.
The
original copy of the invoice is given to the exporter. Duplicate, triplicate
and quadruplicate copies under sealed cover are given to the exporter for
delivering the same to the Customs officer incharge of the Land Customs Station
through which the goods are to be exported. The quadruplicate copy is forwarded
to the Central Excise officer who has accepted the bond and quintuplicate copy
is retained by the proper officer.
On
arrival at the Land Customs Station, the goods are presented before the Customs
officer incharge along with original copy of the invoice and the sealed cover
containing copies of invoices.
The
Customs officer, after verification of the goods with the invoices would make
the endorsement on the invoice and hand over the original copy to the exporter.
The duplicate and triplicate copies are sent directly to the Nepalese or
Bhutanese, as the case may be, Custom officer incharge Land Customs Station
through which the goods are to be imported into Nepal or Bhutan.
The
Customs officer incharge of Land Customs Station at Nepal or Bhutan will return
the duplicate copy of the invoice, after making an endorsement thereon
regarding verification and allowing of import into Nepal or Bhutan, directly to
the Customs officer incharge Land Customs Station in India.
The
same is eventually forwarded to the Central Excise officer incharge of the
factory or warehouse from where the goods were removed for export.
Notifications:
1.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 13/2011 - Customs (N.T.)
New Delhi, the 24th February, 2011
G.S.R. 108 (E). – In exercise of the powers conferred by sub-section (2) of section 76 of the Customs Act, 1962 (52 of 1962), the Central Government, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.208/1977-Customs, dated the 1st October, 1977, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 1st October, 1977, namely:-
In the said notification, in paragraph 2, before the Explanation, the following proviso shall be inserted, namely,-
“Provided that no drawback shall be allowed if the goods exported were imported into India from third countries and exported to Nepal.”
F. No. 609/147/2010-DBK
(B. L. MEENA)
Under Secretary to the Government of India
Note. - The principal notification No. 208/77-Customs, dated the 1st October, 1977 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 1st October, 1977 and was last amended vide notification No. 24/2009-Customs (N.T.) dated the 03rd March, 2009 vide number G.S.R. 147(E), dated the 03rd March, 2009.
Restriction for exporting goods to Nepal
without duty payment as same are prone to be smuggled back into India.
( Para 20.4 is reproduced from Customs Manual 2011)
"20.4 Section 69 of the Customs
Act, 1962 provides that if the Central Government
is of opinion that warehoused goods of any specified description are
likely to be
smuggled back into India, it may, by notification in the Official
Gazette, direct that
such goods shall not be exported to any place outside India without
payment of duty
or may be allowed to be so exported subject to such restrictions and
conditions as
may be specified in the notification.
In exercise of powers under Section 69 of the Customs Act, 1962, the
following notifications have been issued:
(i) Notification No.45-Cus., dated 13-2-1963 provides that the
warehoused goods
shall not be exported to Bhutan, Nepal, Burma, Sikang, Tibet or
Sinkiang,However, the warehoused goods can be exported to Nepal under the
following circumstances:
(a) If goods are exported against an irrevocable letter of credit in
freely
convertible currency;
(b) If goods are exported for supplies to projects financed by any UN
Agency or IBRD Association or ADB or any other multilateral agency of
the like nature and for which payments are received in freely
convertible currency; and
(c) If the specified capital goods are supplied against any global
tender
invited by HMG of Nepal for which payment is received in Indian
Rupees. These goods can be exported only from Jogbani or Raxaul
LCS on production of bank certifies of receipt of the payment in freely
convertible currency or Indian Rupees, as the case may be."
"10. Export of container cargo from ICDs/CFSs to Bangladesh and Nepal
through LCSs:
10.1 Movement of export cargo from ICDs/CFSs to Nepal and Bangladesh
through
Land Customs Stations is as per the following procedure:
(a) The exporters are required to bring their goods meant for export to
ICD/CFS,
and to file six copies of Shipping Bills (including two transference
copies)
along with all necessary documents like GR Form, AR Form, certificates
issued by Export Promotion Councils, etc. The Shipping Bill is assessed
as
usual, the goods are to be examined and samples drawn, if required.
Inspection can be carried out by other agencies if applicable under
other
Allied Act(s). After the assessment of Shipping Bill, the original and
duplicate
copies of Shipping Bill along with two more copies (transference copies)
and
original GR Form are to be retained at the ICD. The original GR form is
to be
forwarded to the concerned branch of Reserve Bank of India.
(b) The examination order is to be given on duplicate and transference
copies of
the Shipping Bill. The examination report shall be recorded on all these
copies. The duplicate copy shall be retained in the ICD/CFS and both
transference copies shall be forwarded to the LCS through the carrier in
a
sealed cover along-with a copy of invoice, packing list and other
required
documents. After examination, the goods shall be stuffed in a container
and
the container shall be sealed with tamper proof bottle seal. The seal
no. shall
be recorded in the copies of Shipping Bill and AR form. The copies of
Shipping Bill and the AR form shall be duly endorsed with the
examination report and loading report
recording the container number etc. and this shall be
jointly signed by the Customs, carrier and the exporter’s
representative.
(c) The carrier shall then transport the containers by road or/and rail
upto the
LCS. At the LCS, both transference copies of Shipping Bill shall be
submitted
by the carrier to the proper officer of Customs. The Customs Officer
shall
inspect the seal of the container and if found intact and the seal no.
tallies with
the Shipping Bill, he shall record the same in the transference copies
of the
Shipping Bill and the AR 4 form, as given below, and put his name,
signature
and date before allowing the movement of the containers into
Nepal/Bangladesh, as the case may be.
"Inspected and seals found intact, Seal Nos. found to tally with
the Shipping Bill and
AR 4 form".
(d) In case the Customs seal on the container is found broken or
tampered with
or some discrepancy found in the seal nos., the matter shall be brought
to the
notice of the Deputy/Assistant Commissioner of Customs and such
container
shall be subjected to 100% examination. If any deviation from the
Shipping
Bill or invoice is detected during examination, adjudication proceedings
may
be initiated.
(e) In case the Customs seal on the container is found intact as per
documents
and the documents are in order, the Proper Officer at the LCS shall
endorse
the transference copies of Shipping Bill with "Export
Allowed". He may also
make an endorsement to the effect that the container has been duly
identified
by him and has crossed the border into Nepal/Bangladesh on both the
copies
of Shipping Bill and AR form at the time of actual export. One copy of
the
Shipping Bill may be retained at the LCS and the other transference copy
shall be returned to ICD/CFS from which the container had originated.
(f) On receipt of transference copy of the Shipping Bill, the Customs at
the
originating ICD/CFS shall match it with duplicate copy of Shipping Bill
so as to
ensure that the goods have been exported. If the copy is not received
within
90 days, the Assistant/Deputy Commissioner of Customs at the originating
ICD/CFS may raise a demand on the custodian equal to the export duty and
Drawback in respect of the export goods in addition to any other action
that
may be taken against the exporter. He may also intimate the DGFT and RBI
accordingly. The matter shall also be reported to the jurisdictional
Commissioner of Central Excise for recovery of excise duty on the goods.
(g) To ensure safety and security of goods during transit to LCS, the
custodian of
the ICD has to furnish a bond with security as is being done for
movement of
cargo from ICDs/CFSs to the gateway port. The bond shall be debited with the value of the goods every time a container
is given to carrier for transport.
The amount can be re-credited once the proof of export is received.
(h) The facility for movement of export cargo from ICDs/CFSs to Nepal
and
Bangladesh mentioned above shall be available if cargo is moved through
LCSs at Petrapole and Gede in Indo-Bangladesh border and Raxaul and
Nautanwa (Sonauli) at Indo-Nepal border."
[Refer Circulars No.18/2002-Cus., dated 13-3-2002 ;and No.
61/2003-Cus., 18-7-2003]
Export to Nepal by merchant exporters
Procedure for export
by merchant exporters .
·
A merchant exporter can export
excisable goods either directly from the premises of the manufacturer, with or
without sealing of export consignment, or through his premises under claim for
rebate of duty or under bond.
·
In case of export under bond, the merchant
exporter is required to execute bond either with the jurisdictional Assistant
Commissioner having jurisdiction over the factory of the manufacturer or with
the Maritime Commissioner.
·
The merchant exporter can execute
consolidated B-1 general bond with the Maritime Commissioner and obtain
"Block Transfers" from him along with attested copies of B-1
consolidated bond executed for various ports or manufacturers and export the
goods under bond. The merchant exporter can also export goods on manufacturer’s
bond.
·
He can also claim rebate of duty paid
on exported goods either from the Assistant Commissioner of Central Excise
having jurisdiction over the factory of the manufacturer or from the Maritime
Commissioner.
·
The merchant exporter is also required
to take disclaimer certificate from the manufacturer as well, in case he wants
to avail the export benefits.
Exporting to Nepal, export benefits available ,special procedures for exporting to Nepal and relevant notifications
Global Tax Guru detailed opinion on how to proceed on export sale of DG set to one customer situated at Nepal are:-
Brief facts -
1.The customer is ready to pay in Foreign Currency i.e. U.S. Dollar. The DG sets are procured from India.
- You are a merchant exporter.These goods are manufactured by your principal in India.
Export benefits-
- If you have already availed CENVAT credit against these goods ,there is no question of refund of Excise duty from Custom Authority or Excise Authority Bangalore.
- If these goods are imported from third countries and same are exported to Nepal then there is no drawback payable to you as per Notification No.13/2011-Customs (N.T.) dated 24.02.2011
- DG sets are capital goods as they fall under Chapter 85 of Customs Tariff Act and export of same to Nepal are noteligible for drawback as per notification (amended) No.208/1977-Customs, dated the 1st October, 1977.4.if Export of DG sets falls under following circumstances of supply then , drawback of 2% of FOB value is admissible :(a) If goods are exported against an irrevocable letter of credit in freelyconvertible currency;(b) If goods are exported for supplies to projects financed by any UNAgency or IBRD Association or ADB or any other multilateral agency ofthe like nature and for which payments are received in freelyconvertible currency; and(c) If the specified capital goods are supplied against any global tenderinvited by HMG of Nepal for which payment is received in IndianRupees. These goods can be exported only from Jogbani or RaxaulLCS on production of bank certifies of receipt of the payment in freelyconvertible currency or Indian Rupees, as the case may be .( Notification No.45-Cus., dated 13-2-1963 & Notification No. 208/77-Customs, dated the 1st October, 1977)
Special procedure to export to Nepal-
Detailed procedures with reference to Customs Manual 2011 andrelevant notifications are attached for your guidance and reference.You are not eligible for drawback or refund of duty for export of DG sets to Nepal. However, there is drawback of 2 % of FOB on DG sets ,if you satisfy notification conditions for supply as discussed at point 4(supra).
Duty on mobile phone after budget
( Source: http://www.icegate.gov.in/Webappl/duty_details.jsp?cth=85171210&cntrycd=)
Solution to your urgent consignment without payment of fine and penalty through on-board courier
Regarding importing urgent consignment through airport, one may use on-board courier facility available at Indian Airports.
It will be normal assessment and one need not to pay fine and penalty.
As usual ,one can claim CENVAT for his goods,if paid any.
You can also file documents before goods land at airport.
Here Superintend of Customs( Air port) will examine cargo and will released after assessment by AO/AC/DC.
It will be normal assessment and one need not to pay fine and penalty.
As usual ,one can claim CENVAT for his goods,if paid any.
You can also file documents before goods land at airport.
Here Superintend of Customs( Air port) will examine cargo and will released after assessment by AO/AC/DC.
Tuesday, August 14, 2012
LIST OF ADVISORIES/ DIRECTIVES ISSUED BY FSSAI for import of food
|
Authorization of NABL
accredited food testing laboratories for analysis of food sample taken under
FSS Regulation, 2011
|
In order to facilitate
smooth functioning of regulatory activities and, as an interim arrangement,
FSSAI has nominated certain NABL laboratories on ad hoc basis for a period of
3 months or till further order whichever is earlier for undertaking food
testing required under the FSS regulation 2011. Also, imported/regulatory
samples (such as FBO sample) can be tested as and when requirement in the
nominated laboratories. The authorization of the laboratory for the above
purpose will automatically stand cancelled in the event of discontinuation of
NABL accreditation of laboratory.
|
1/PLR/FSSAI/2011
|
12th Sep., 2011
|
|
Advisory/
Clarification
regarding approval of food products
|
A number of applications
along with license fees have been received from importers and other food
business operators who intend to apply for licensing for specific product for
which product is not approved. In such cases, it has been decided that the
applications received till date shall be send by Designated Officer to the
Product Approval division only if demand draft has been deposited in account
of FSSAI & in future, no such applications along with license fees shall
be accepted by Designated Officers unless the application is found suitable
to grant a license under FSSA, 2006. All applicants of products which are not
approved may be requested to submit applications to the Director, Product
Approval.
|
-
|
6th Jan., 2012
|
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Filling up of
application form B for service category
|
For service category
like retailer, wholesaler, imports, exports, restaurants, hotels, marketers,
storage and transporter, catering services the FBO will furnish in broad
category details instead of writing each product in Form B.
|
Decided in DO/ AO
Meeting
|
21st Feb., 2012
|
|
Ban on import of dairy
products from China
|
Ban on import of milk
and milk products including chocolates and chocolate products and candies/
confectionary / food preparations with milk and milk solids as an ingredient
from China may be extended for a period of six months from 24th June 2009
unless there are clear reports available about a significant improvement in
the situation.
|
4/FSSAI/2009
|
September 2008
|
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Advisory of the Food
Safety and Standards Authority of India on the steps to be taken in the
context of contamination of milk in China
|
Food Safety and Standards
Authority will get in touch with the China Food Safety Authority and explore
the possibility of their certifying safety of dairy products being imported
from China, with particular reference to melamine contamination.
|
1/FSSAI/2008
|
December 2008
|
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IMPORTS DIVISION
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Guidelines related to
Imported Food Clearance Process by FSSAI’s Authorized Officers
|
The work of Authorized
Officers at four ports, namely Chennai Sea Port, Haldia Sea Port, Kolkata Sea
Port and Mumbai Sea Port, is carrying on smoothly. Only in case of JNPT,
Nhava Sheva representations have been received with regard to some delays in
the first week of the operations which is creating difficulties for some
importers keeping in view the ensuing festive season and large number of
consignments that are expected to be received at JNPT & Mumbai. The
matter has been reviewed in FSSAI and it has been decided that certain
guidelines will be complied by the concerned FSSAIs Authorized Officers till
further orders in this regard.
|
1/2008/Import
Safety/FSSAI
|
28th Sep., 2010
|
|
|
Re-testing of sample of
Imported Food Articles
|
The matter has been reviewed
by this Authority and it has been decided that the Authorised Officer
henceforth will draw two samples of imported food articles, of which
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1/2008/Import
Safety/FSSAI
|
3rd Nov, 2010
|
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one sample will be sent
for testing to a laboratory authorized for this purpose.
|
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|
|
Monitoring of Food
Import from Japan for radioactive contamination
|
As a precautionary
measure it has been decided to test samples of food articles, particularly
fresh product exported from Japan after 11 March, 2011, such as seafood,
fruits, vegetables and meat for radioactive contamination.
|
1/2008/Import
Safety/FSSAI
|
15th March, 2011
|
|
|
Instruction regarding
sending samples of imported food articles to Central Food Laboratories (CFLs)
|
All the Central Food
Laboratories (CFLs) will work as Appellate Laboratory for the purpose of
re-testing of samples of imported food articles. Therefore, it may be ensured
that only in appeal cases, samples of imported food articles may be sent to
CFLs and no samples of imported food articles should be sent in the first
instance directly to CFLs.
|
1/2008/Import
Safety/FSSAI
|
18th May, 2011
|
|
|
Ad-hoc Guidelines for
Alcoholic Beverages related to Imported Food Clearance Process by FSSAI’s
Authorized Officers
|
The exemption provided
in PFA, 1954 will not be applicable in case of wines labelled as
Non-alcoholic/de-alcoholised wine and declaration of best before date for
consumption shall be applicable in such circumstances. Clearance of Imported
alcoholic beverages may be considered as per usual procedure subject to the
condition that minor labelling defects viz. Name and address of importer,
Veg./Non-Veg. Symbols and Best before/Expiry date, may be rectified in the
custom’s warehouse under supervision of customs department and the custom
department shall ensure the labelling requirements prior to release of such
consignments.
|
1/2008/Import
Safety/FSSAI
|
20th May, 2011
|
|
|
Monitoring of fresh
Fruit and Vegetable Import from Europe for E. Coli bacterial contamination
|
As a precautionary
measure it has been decided to test samples of all fresh Fruits and
Vegetables consignments imported from Europe for E. Coli bacterial
contamination.
|
1/2008/Import
Safety/FSSAI
|
3rd June, 2011
|
|
|
Ad-hoc guidelines
related Food Import Clearance Process by FSSAI's Authorized Officers
|
Food Safety and Standard
Authority of India (FSSAI) after due consideration of various operational
issues raised by the stakeholders and to facilitate genuine
|
1/2008/Import
Safety/FSSAI-Vol. II
|
12th Oct., 2011
|
|
trade while ensuring the
mandate of safe food imports into India has issued certain
guidelines/clarifications with immediate effect till further orders in the
matter.
|
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|
|
Ad-hoc instructions
related to Imported Food Clearance Process by FSSAI’s Authorized Officers
regarding Date of Manufacture and Batch Number
|
Food Safety and
Standards Authority of India (FSSAI) has been receiving many representations
from food importers in India regarding minor labelling defects in the
imported food articles. After due consideration on operational issues and
inconvenience suffered by the food importers in India, the Competent Authority
has taken decisions on the following minor labelling defects observed by the
Authorized Officers, FSSAI at ports
|
1-17/FSSAI/T/2010
|
15th Dec., 2011
|
|
|
Ad-hoc instructions
related to re-sampling and re-testing of food grains including Pulses’ consignments
by Authorized Officers, FSSAI
|
It has been decided that
an opportunity can be granted subject to the condition that cleaning/sorting
of the food grains will be done by the importer strictly under the
supervision of the Customs in customs bonded area. NOC will be given by the
Authorized Officer, FSSAI, if the sample of the improved product is found to
be conforming to the standards.
|
1-17/FSSAI/T/2010
|
20th Jan., 2012
|
|
|
Instructions regarding
contesting cases related to food import clearance process by FSSAI's
Authorized Officers
|
To effectively provide
guidance to the Authorized Officer in resolving such matters, it has been
decided that Authorized Officers may choose a panel of three Central
Government Standing Counsels for their respective regions who are appearing
in Central Government matters before the High Court and give all relevant
documents like copy of petitions etc. to any one of them.
|
1-17/FSSAI/T/2010
|
17th Feb., 2012
|
|
|
The period for keeping
the duplicate sample at port
|
In case NOC has been
issued for the consignment, duplicate sample shall be kept for 15 days or up
to expiry date whichever is earlier. In case of non conforming samples,
duplicate sample shall be kept till the request for retesting is made by the
importer or expiry date of the product whichever is earlier.
|
Decided in DO/ AO
Meeting
1(47)2011/Central DO/
FSSAI
|
15th March, 2012
|
|
|
Issue of Date of
manufacture & Lot number on imported product label
|
In case date of
manufacture and lot number are either given as same format or are not given
or given in some other format on the label of imported food items in bulk/
wholesale packages, AO may satisfy himself with the documents provided along
with the bill of entry and if required may seek clarification from the
manufacturer/ exporter in the country of origin. After verifying the
documents one time clearance may be given to such consignments along with the
direction to importer to comply with FSS Regulations in all future
consignments.
|
Decided in DO/ AO
Meeting
|
15th March, 2012
|
|
|
Guidelines related to
Food Import Clearance Process by FSSAI’s Authorized Officers
|
Food Safety and Standard
Authority of India (FSSAI) after due consideration of various operational
issues raised by the stakeholders and to facilitate genuine trade while
ensuring the mandate of safe food imports into India has issued certain
guidelines/clarifications with immediate effect till further orders in the
matter.
|
1-17/FSSAI/T/2010 (Part
J)
|
23rd March, 2012
|
|
|
Guidelines regarding
Clearance of Food Consignments imported in India for Research &
Development purposes
|
The matter has been
examined in the Authority and it has been decided by the Competent Authority
that whenever such type of consignment is referred to FSSAI by the Customs,
the quantity and end use of the product may be checked by the Authorized
Officer, FSSAI to satisfy themselves that this is not for commercial sale.
|
1-17/FSSAI/T/2010 (Part
B)
|
30th March, 2012
|
|
The procedure adopted by FSSAI for approval of proprietary
products/ ingredient already being manufactured under licenses of erstwhile
Acts/ Orders (PFA, FPO, MMPO, MFPO etc.) or imported
|
In such cases the Product Approval Division on receipt of completed
application will give NOC for issuing a provisional FSS license for a period
of one year or till the risk assessment process is completed whichever is
earlier.
|
No. P. 15025/24/2012-PA/FSSAI
|
22nd March, 2012
|
||||
|
|
Continuation to the advisories of Product Approval
|
Provisional NOC will be issued for 1 year in case of
existing license holders/ importers for proprietary food products/
ingredients and also for new products/ ingredients which have had a proven
record for safety for human consumption in other countries. Products/
Ingredients which are absolutely new and have never been issued in any
country and their safety assessment has not been carried out shall not be
issued a provisional NOC. Their applications will be forwarded to the
Scientific Panel/ Scientific Committee.
|
P.15025/219/11-PA/FSSAI
|
23rd April, 2012
|
|||
|
The procedure adopted by FSSAI for approval of proprietary
products/ ingredient already being manufactured under licenses of erstwhile
Acts/ Orders (PFA, FPO, MMPO, MFPO etc.) or imported
|
In such cases the Product Approval Division on receipt of
completed application will give NOC for issuing a provisional FSS license for
a period of one year or till the risk assessment process is completed
whichever is earlier.
|
No. P. 15025/24/2012-PA/FSSAI
|
22nd March, 2012
|
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