Calculate Customs duty on Mobile phone ,iphone and ,smartphone

Calculate customs duty on mobile phone imported in to India. Customs Duty levied on mobile phone is 1% for CVD and another 1%  for NCCD. To calculate duty amount ,enter  cost in Indian Rupees after abatement of 35 %  in MRP price .

Mobile Phone
Cost:
Enter Quantity:

Ravindra Kumar

Global Tax Guru

The Best Way Of Importing Tablets Into India.

 The  Best Way Of Importing Tablets  Into India.

If you are importing Tablet-PC's into India and buying from eBay or Amazon
,then the site http://www.globaltaxguru.in/ will come to your help. It shows Customs
 tariff heading,Rate of Duty,Licencing conditions, assessable value to calculate
 customs duty amount , total landing cost. Further, what will be the  duty if it is imported
for different purpose such as Personal import, gift, commercial use,
repair, return and replacement. Also it shows what would be customs rate of duty for Tablets
if imported through courier, air cargo, sea cargo.

Bona-fide Gift upto Rs 10,000/- are without any duty if imported through Courier.


Thanks & Regards
Ravindra Kumar
Global Tax Guru

Implementation of ‘On Site Post Clearance Audit’ – Regarding.

Circular No. 47/2011-Customs.

F.No.450/1/2010-Dir(Cus)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

******

227-B, North Block,

New Delhi – 110 001.

21^st October, 2011

To

All Chief Commissioners of Customs / Customs (Pre.)

All Chief Commissioners of Customs & Central Excise

All Commissioners of Customs /Customs (Pre.)

All Commissioners of Customs (Appeals)

All Commissioners of Customs and Central Excise

All Commissioners of Customs and Central Excise (Appeals)

All Directors General under CBEC.

Sir / Madam,

Subject:   Implementation of ‘On Site Post Clearance Audit’ – Regarding.

            CBEC has introduced the scheme of ‘On Site Post Clearance Audit’ or OSPCA at premises of importers and exporters’ vide Notification No. 72/2011-Cus. (NT) dated 4.10.2011. Guidelines for the conduct of OSPCA had been earlier circulated on 13.5.2011.  This scheme complements the legislative change resulting in self-assessment of import / export duties by importers / exporters vide the Finance Act, 2011.

2.         OSPCA is a trade facilitation measure aimed at expediting clearances while safeguarding the interest of revenue. ‘Self-assessment’ reposes trust on an importer / exporter to make correct import / export declarations in terms of description of goods, value, exemption notification etc. for clearance of import / export goods.  Further, Section 17 of the Customs Act, 1962 provides that the proper officer may verify the self-assessment.  On the import side, the verification is done with help of a ‘Risk Management System’ (RMS) that validates all Bills of Entry on basis of specified risk rules and, if warranted, identifies those that require review of assessment or examination or both.  Other Bills of Entry are ‘facilitated’ and goods covered thereby are cleared without assessment and examination. Further, RMS identifies some Bills of Entry for detailed scrutiny after clearance of goods. This scrutiny is called ‘Post-Clearance Compliance Verification’ (PCCV) or is loosely referred to as Post Clearance Audit or PCA. PCCV or PCA is, however, a transaction based check and it does not provide an opportunity to verify or scrutinize the correctness of declarations, books of account and other documents over a period of time.  Moreover, some importers feel harassed when asked to submit documents to confirm assessment long after the goods have been cleared. There are also cases of delay in conducting PCCV or PCA. On account of these reasons the Department felt constrained in enhancing the facilitation level for importers to further reduce the dwell time. Therefore, a necessity was felt to introduce OSPCA. 

3.         OSPCA allows verification of self-assessment on periodic basis by scrutiny of relevant business records at the importers / exporters premise. Thus, an importer or exporter can benefit from reduced clearance time and can deal with the goods promptly, saving on insurance, warehouse and storage charges. On the other hand, the Customs can do a comprehensive company oriented check to ensure that imports or exports conform to the declarations.

4.         OSPCA is provided for vide Section 17(6) of the Customs Act, 1962, which empowers the proper officer for verification of correctness of assessment of duty on imported or export goods at the premise of importer or exporter. Further, Section 157 of the said Act empowers the Board to frame regulations on the manner of conducting audit at the premise of the importer or exporter. Accordingly the ‘On Site Post Clearance Audit at the Premises of Importer or Exporter Regulations, 2011’ has been notified w.e.f. 4.10.2011. Other recent supporting legislative changes include enhancing time limit to one year for refund of Customs duty and for demanding Customs duty under Sections 27 and 28 of the Customs Act, 1962 respectively. 

5.         When OSPCA is conducted it should cover all import / export transactions including those under the export promotion schemes. To facilitate this, the On Site Post Clearance Audit at the premises of Importer or Exporter Regulation 2011 makes it mandatory for an importer / exporter to make available in a timely manner all documents and record including electronic records relating to import and export of goods to the proper officer conducting OSPCA. An importer or exporter is also required to maintain relevant records and documents including electronic details pertaining to import or export of goods for a period of five years from the date of import or export. Further, the Regulations envisage that the auditor shall verify the correctness of declaration and may take sample of imported or export goods, if required. There is also a provision of imposing penalty on an importer / exporter in case of contravention of any provisions of the said Regulations. 

6.         To begin with, Board has operationalized OSPCA w.e.f. 1.10.2011 only for importers registered under the Accredited Client Programme (ACP). It has also been decided that ACP importers shall be subjected to OSPCA on annual basis i.e. once during each financial year. However, during the transitional phase of the current financial year, the records for previous months beginning from 1.4.2011 may be taken up for audit. Coverage of OSPCA shall be increased in subsequent phases and the periodicity of audit in respect of other entities prescribed at that stage.

7.         For a coordinated and effective OSPCA, the ACP importers have been segregated as under:  

(i)     Those that are registered with LTU Commissionerates – to be audited by the audit wing of LTU concerned;

(ii)    Multi Location Units – to be audited by the Central Excise Commissionerates with the nodal Commissionerate being the one having jurisdiction over the registered / head office of the ACP importer; and

(iii)   Others ACP importers – to be audited by the Central Excise Commissionerate having jurisdiction over the head office / registered office of the ACP importer.

8.         As aforestated, OSPCA is viewed as a trade facilitation measure and one way to do away with avoidable interface with the Department. ACP importers with manufacturing facilities and / or those registered as service providers / recipients with the department would already be undergoing Central Excise and / or Service Tax audit. Therefore, in order to avoid duplication of exercise and reduce interface, OSPCA shall be done simultaneously with Central Excise and Service Tax.

9.         Further, in respect of ACP importers to be audited under the scheme within a period of one year, Board has decided that carrying out PCCV or PCA at the respective Customs House shall be a duplication of effort for both Department and ACP importers. Therefore, Board desires that in respect of ACP importers PCCV or PCA at the Customs Houses shall be dispensed with henceforth.

10.      Suitable instructions may be issued and wide publicity be given for guidance of trade and industry. 

11.      Difficulty faced may be brought to the notice of the Board immediately.

Yours faithfully,

(R P Singh)

Director (Customs)

Refund of 4% Additional Duty of Customs (4% CVD) in terms of Notification No. 102/2007-Customs dated 14.09.2001-regarding.

 Circular No 01/ 2012-Customs

F.No.401/46/2008-Cus.III

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

North Block, Room No. 253-A,

New Delhi, the 5^thJanuary 2012.

To,

All Chief Commissioners of Customs / Customs (Prev.).

All Chief Commissioners of Customs & Central Excise.

All Commissioners of Customs / Customs (Prev.).

All Commissioners of Customs & Central Excise.

Subject: Refund of 4% Additional Duty of Customs (4% CVD) in terms of Notification No. 102/2007-Customs dated 14.09.2001-regarding.

                                                  

Sir / Madam,

           

          Your kind attention is invited to the Circular No. 18/2010-Customs dated 8th July, 2010), vide which Board has simplified procedure for sanction of refund of 4% SAD in case of ACP importers. Vide Para 4.1 (d) of the Circular No.18/2010-Customs, dated 08.07.2010 it was provided that the amount of 4% CVD refund shall be sanctioned in full, on preliminary scrutiny of the documents and certificate of statutory auditor/Chartered Accountant, for correlating the payment of ST/VAT on the imported goods with the invoices of sale and also to the effect that the burden of 4% CVD has not been passed on by the importer to the buyer. However, as Para 6 of the said Circular only Charted Accountant can issue a certificate that incidence of burden of 4% CVD has not been passed on by the importer to the buyer.

2.         Representations have been received in the Board for amending Para 6 of the said Circular to make it in consonance to Para 4.1 (d) ibid to enable Cost Accountants to issue the Certificates as statutory auditors for the purpose of refund of 4% CVD.

3.          The matter has been examined in the Board. Board noted that the Circular No.18/2010-Customs dated 08.07.2010 disentitles Cost Accountants in regard to issue of requisite certificate though they may be statutory auditors of the importer. Board also observed that several States currently recognize Cost Accountants for purpose of VAT audit and it would be a hardship to trade already using statutory auditors/Cost Accountants to get required certificate for amount of 4% refund from Chartered Accountants. Therefore, as a measure to facilitate the trade Board has approved the amendment of the Circular No.18/2010 Customs dated 08.07.2010 so as to authorize Statutory Auditors/ Cost Accountants/ Chartered Accountants to issue a certificate, certifying that burden of 4% CVD has not been passed on by the importers to any other person.

4.         Accordingly, para 4.1(d) and Para 6 of Board Circular No.18/2011-Customs, dated 08.07.2010, stands modified to above extent.

5.       Suitable Public Notices or standing orders may be issued to guide the trade / industry and officers.

(Vikas)

Under Secretary (Customs-III/VI)

Procedures for dealing imported goods which are dutiable or prohibited at office of delivery(Post office)

123.   Articles prohibited from important or liable to customs duty. -   (1)
When there is good reasons to supposed that an article passing through the post
contains any goods (a) the import of which into Indian by post is prohibited, or (b)
when are liable to duty, it should be forwarded in a cover for in the case of a parcel, in
a bag) marked “Doubtful” addressed to the Postmaster of the office of destination,
with a note explaining the reasons for suspecting the article. Special case should be
exercised in the examination of bulky artic les of the inward foreign letter mail.

EXCEPTION 1. -   Any article of the class  referred to in (b) detected at the
offices of exchange of Mumbai, Kolkata, Chennai, Delhi and at the sub-exchange
offices alt Ahmedabad, Bangalore, cochin and Jaipur should be made over to the
nearest Collector of Customs and assessed before it is delivered or transmitted
onwards by post, as the case may be,  Articles containing fictitious stamps as defined
in sub-section (4) of Section 263-A of the Indian Penal Code, if detected at those
offices, should similarly be made over to the nearest Collector of Customs for
disposal.
EXCEPTION 2. -   inward articles of the foreign mail prepaid at the latter
rate which contain dutiable goods and are furnished on the address side with either a
green label marked “Douane” (Customs) showing the nature, weight and value of he
contents or a green label marked “Douane” accompanied  by a separate customs
declaring should be detained for customs examination.
(2)  If an article received for delivery (a) is suspected to contain anything
the important of which is prohibited or which is liable to duty or  (b) is enclosed in a
cover or bag marked “Doubtful”, the Postmaster should send a notice in writing to the
addressee inviting him to attend either in person or by agent within 48 hours at the
Post Office.  He should, under the authority given in Section 24 of the Post Office
Act, open and examine the article in the presence of the addressee or his agent, or in
his absence if he fails to attend within the time specified, reporting the matter to the
Head of the Circle.  In sub-offices, the opening and examination of the article should,
if the addressee fails to attend, be done in the presence of two respectable witnesses.
(3) When an article has been opened in the office of delivery, action
should be taken as follows:-
(a) If found to contain anything on which customs duty is payable it
should be sent to the nearest Collector of Customs for disposal.
(b) If found to contain any intoxicating drugs the importation of which is
prohibited, it should be made over with all its contents, to the nearest
Customs Collector for disposal in accordance with the provisions of
the Sea Customs Act, 1878 (VII of 1878), applicable to prohibitions
and restrictions imposed under Section. 19 of he said Act.  If found
to contain circulars relating to lotteries, it should  be forwarded to the
R.L.O. concerned for return to the sender. If found to contain unset
diamonds, fire-arms, military stores or articles, other than explosives,
included in the term  “ammunition” as defined in  the Indian Post
Office Rules relating to prohibited category articles, or fictitious as
defined in sub-section (4) of Section 263-A of the Indian Penal Code,
the article should not be delivered to the addressee, but the
Postmaster should at once take steps, in accordance with the
procedure laid down in the Postal Manual, Volume -VI, to forward
the article to  the chief post of the state nearest to the office of  delivery to be made over to the Customs authorities for any action
that may be considered necessary.  In cases where an article is found
to contain explosives, the Postmaster should act on the instructions
contained in Rule 122 (1) (a).  If the article is found to  contain
anything else, the importation of which is prohibited, it should be
detained and the case reported for the orders of the Head of the
Circle/Region.
(4) When once an article has been opened for the purposes mentioned
above, the Post Office is bound to exercise scrupulous care in checking and repacking
the contents at every stage so as to prevent loss or damage in transit.  T he out
covering used for repacking should be of sufficiently substantial material to afford
adequate protection to the contents.
(5) In the event of repacking of he insured foreign inward articles as
prescribed above, a demand from the addressee or the sender to have an open delivery
of such articles should be acceded to.
NOTE.-   In sub-offices, articles found to contain anything the importation
of which is prohibited should be sent to the Head Office, except when found to
contain intoxicating drugs in which case they should be made over with all the
contents to the nearest Collector of Customs for the adoption of such further
proceedings as may be deemed proper.

what is foreign post office and which is relevant for your delivery

13. Off ice of Exchange, Offices of exchange of transit bags, Foreign Post
Offices and Sub-Foreign Post Offices.-  (a) A Post Office or Sorting Office or Section
which exchanges mails with offices in foreign countries is known as an “Office of
Exchange”.    It is referred to as the dispatching office of exchange in respect of
mails it makes up and addresses to an office of exchange in another country, while it
is called the receiving office of exchange in respect of mails addressed to it  by an
office of exchange f rom another country.  The term “outward office of exchange” and
“inward office of exchange” are also used to describe them.  Even offices functioning
as both inward and outward offices of exchange may function in one of the capacities
only for certain countries.(b)  An Office of Exchange on the border which only receives and dispatches
closed bags addressed to or received from other offices of exchange in India is known
as an “Office of Exchange of transit”.   Such an office will not close bags for foreign
countries or open inward foreign bags.  Its function is only to exchange mails with the
carrier or with the officials of a foreign administration.
( c)  A “Foreign Post Office” is an office of exchange in which the work of
assessment of customs duty on foreign mails is also carried out. Although mails may
be intercepted (and articles not suspected to contain anything dutiable released) in
many exchange offices, the work of actual assessment of duty (and opening of articles
for this purpose where necess ary) is done only in the Foreign Post Offices.  Articles
received in one office of exchange and suspected to contain dutiable goods, for
delivery from an office nearer another office of exchange are directed to the latter for
actual examination and assessment of duty.
)
(d) A “Sub-Foreign Post Office” is an office which is not an exchange office
(i.e., which does not close bags for other countries and which does not receive from
foreign countries bags addressed it) but in which the work of customs examination,
assessment and accounting of customs duty is carried out.  Such sub-Foreign Post
Offices are opened mainly for the convenience of senders and addressees who may be
required to present documents, etc., for the release or dispatch of their foreign articles.

(Souce:http://www.indiapost.gov.in/PM_VOL_5.pdf)