To: Members of the Council
Sub: Implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 w.e.f. 01.03.2022
This is to inform you that CBIC has issued Circular No. 04/2022-Customs dated 27th February, 2022 regarding implementation of automation in the Customs Rules, 2017 (Import of Goods at Concessional Rate of Duty) w.e.f. 01.03.2022.
Reference is drawn to the Customs (Import of Goods at Concessional Rate of Duty) Amendment Rules, 2022 notified vide Notification No. 07/2022-Customs (N.T.) dated 01.02.2022 so as to make certain amendments in existing Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 (hereinafter referred to as “IGCR Rules, 2017”). These changes come into effect from 1st March, 2022.
(1) The amendments are aimed at simplifying the procedures with a focus on automation and making the entire process contactless.
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 No. 33/2021 dated 29.03.2021 and accessible at the URL www.icegate.gov.in).
b) 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) Monthly statement needs 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 implementation.
(2) Procedure to be followed by an importer:
For ease of understanding, the procedure set out in the IGCR Rules, 2017 and the clarifications for smooth implementation are summarized below:
(a) One-time prior intimation of intent to avail IGCR Benefit
(b) Import of goods at concessional rate
(c) Receipt of goods:
These Rules cover the receipt of goods in three scenarios:
(i) Goods are received in the premises of the importer;
(ii) Goods are directly received at the premises of the job -worker; or
(iii) Goods are partly received at the importer’s and partly sent to the job
(d) Goods sent for job work from importer’s premises:
(e) Receipt of goods from the job worker:
After the completion of job work, there can be three scenarios –
(i) the goods are received back in the premises of the importer, or,
(ii) the goods are cleared directly from the premises of the job worker, or
(iii) the goods are sent by the job worker to another job worker.
(f) Inter-Unit transfer of goods
(g) Utilization of goods for intended purpose
(h) Re-Export or clearance for home consumption:
(i) Monthly statement and maintenance of account
(3) An importer or the job worker who contravenes the provisions of these rules shall be liable to a penalty as prescribed in the said rules (refer rule 8A). It is clarified that, this is in addition to any other action taken under the Customs Act, 1962 for recovery of duties.
(4) Transitional measures
(5) For ease of reference of the importers, the district wise list of jurisdictional customs officers, their contact details and their jurisdictions have been mapped and published on the CBIC website at https://www.cbic.gov.in/htdocscbec/home_links/enquiry-points-home.
(6) Please note that Board Circulars Nos. 25/2017-Cus (N.T.) dated 30.06.2017, 29/2017-Cus (N.T.) dated 17.07.2017 and 10/2021–Cus (N.T.) dated 17.05.2021 may be considered modified to that extent.
In case of any difficulty, members may kindly contact the Board immediately at the email id firstname.lastname@example.org.
Members may kindly make a note of the above.