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Seek to amend various Customs exemption notifications to exempt Integrated Tax/Cess on import of goods under AA/EPCG Schemes

Circular No.ES/ 183/2017-18                                                         October 16, 2017  

To: Members of the Council

Sub: Seek to amend various Customs exemption notifications to exempt Integrated Tax/Cess on import of goods under AA/EPCG Schemes

Dear Member,

CBEC has issued Notification No. 79/ 2017- Customs dated 13.10.2017 by amending  Customs notifications to exempt Integrated Tax/ Cess on import of goods related to  Advance Authorisation(AA) / Export Promotion Capital Goods (EPCG) Schemes.

  • It may be informed that Board has made amendments in the  Notification No. 16/2015-Customs, dated 01.04.2015 regarding  implementation of EPCG Scheme under FTP 2015-2020 by inserting clause (iii) in the opening paragraph after clause (ii) and by adding Explanation C (II), which can be viewed by following the given link.

http://www.cbec.gov.in/htdocs-cbec/customs/cs-act/notifications/notfns-2015/cs-tarr2015/cs16-2015

  • In Notification No. 18/2015-Customs, dated 01.04.2015 regarding implementation of Advance Authorisation Scheme under FTP 2015-2020, CBEC has made amendments in the opening paragraph. A proviso has been inserted in condition (viii) and conditions (xii) and xiii) have been added after condition (xi).

http://cbec.gov.in/htdocs-cbec/customs/cs-act/notifications/notfns-2015/cs-tarr2015/cs18-2015

http://cbec.gov.in/htdocs-cbec/customs/cs-act/notifications/notfns-2015/cs-tarr2015/cs20-2015

http://www.cbec.gov.in/htdocs-cbec/customs/cs-act/notifications/notfns-2015/cs-tarr2015/cs21-2015

  • In Notification No. 22/ 2015- Customs dated 01.04.2015 regarding implementation of Advance Authorisation Scheme for export of prohibited goods under FTP 2015-2020, amendments have been made in the opening paragraph and a condition has been inserted after condition (xii).

http://www.cbec.gov.in/htdocs-cbec/customs/cs-act/notifications/notfns-2015/cs-add2015/csadd22-2015

  • Notification No. 45/ 2016- Customs dated 13.08.2016 relates to exemption for import of fabrics under Special Advance Authorization Scheme under para 4.04A of FTP 2015- 20 for manufacture and export of garments. Amendments have been made in the opening paragraph and a condition has been inserted after condition ( ix).

http://www.cbec.gov.in/htdocs-cbec/customs/cs-act/notifications/notfns-2016/cs-nt2016/csnt45-2016

For more information regarding the amendments, members may kindly download the above given links.

Thanking You,

SRIJIB ROY

ADDITIONAL DIRECTOR

 

 

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