• CCI AD FROM 5th April 2021

Customs Authority for Advance Rulings (CAAR) Regulations 2021

Circular No. ES/43/2021-22                                           13th May, 2021           

                     

To: Members of the Council       

     

SubCustoms Authority for Advance Rulings (CAAR) Regulations 2021 

 

Dear Member,      

 

JNCH has issued Public Notice No. 29/2021 dated 12th May, 2021 regarding Customs Authority for Advance Rulings (CAAR) Regulations 2021. 

 

Attention of all Importers, Exporters, Custom Brokers, concerned departments and all other stakeholders is invited to Board Notification No. 01/2021 – Customs (N.T.) dated 04.01.2021 wherein the Customs Authority for Advance Rulings (CAAR) Regulation, 2021 have been notified. 

 

Further pursuant to the amendment in Customs Act, 1962 vide Finance Act, 2018, relating to creation of new Authority viz. Customs Authority for Advance Rulings (CAAR), two authorities viz. CAAR, Delhi and CAAR, Mumbai have been notified vide Notification No. 102/2020-Customs (N.T.) dated 23.10.2020 read with Notification No. 116/2020-Customs (N.T.) dated 31.12.2020 w.e.f. 04.01.2021.  

 

An application for obtaining an advance ruling shall be made in Form CAAR-1 before the jurisdictional authority as per the jurisdiction specified in column (3) of the Table below:- 

 

S. No. 

Customs Authority for Advance Rulings 

Jurisdiction to hear applications for Advance Rulings (State-wise and Union territory-wise) 

1 

Customs Authority for Advance Rulings, Delhi 

Jammu & Kashmir, Himachal Pradesh, Punjab, Chandigarh, Uttar Pradesh, Delhi, Haryana, Uttarakhand, Bihar, Jharkhand, West Bengal, Andaman and Nicobar Islands, Sikkim, Odisha, Rajasthan, Assam, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Tripura and Ladakh. 

2 

Customs Authority for Advance Rulings, Mumbai 

Andhra Pradesh, Telangana, Karnataka, Kerala, Lakshadweep, Puducherry, Tamil Nadu, Gujarat, Dadra and Nagar Haveli and Daman and Diu, Maharashtra, Goa, Madhya Pradesh and Chhattisgarh. 

 

The jurisdiction shall be determined in terms of the address provided by the applicant while making the application, and the Authority for an applicant providing an address other than that of within the territory of India, shall be the Authority situated at Delhi. 

 

CBIC vide Office Order No. 01/2020 (Legal) dated 09.02.2020, as amended vide Office Order No. 03/2021 (Legal) dated 12.04.2021 has notified the contact details of the two authorities in terms of regulation 6(3) of the Customs Authority for Advance Rulings Regulations, 2021. The details are as below: 

 

S. No. 

Customs Authority for Advance Rulings. 

1 

Customs Authority for Advance Rulings, Delhi 5 th Floor, NDMC Building, Yashwant Place, Satya Marg, Chanakyapuri, New Delhi-110021.  

Phone: 011-26117895 E-mail: cus-advrulings.del@gov.in 

2 

Customs Authority for Advance Rulings, Mumbai New Custom House, Ballard Estate, Mumbai-400001.  

Phone: 022-22757750/51 E-mail: cus-advrulings.mum@gov.in 

 

In case of any difficulty, members may kindly contact the Additional/Joint Commissioner of Customs, Import, ACC, Mumbai (Email: proaccsahar@gmail.com). 

 

Members may kindly make a note of the above. 

 

Thanking you,  
 
Yours faithfully,  
 
S. BALARAJU  
EXECUTIVE DIRECTOR