Provisional Assessment of consignments originating from China under claim of duty exemption on the basis of Country of Origin Certificate issued under Asia- Pacific Trade Agreement

Circular No. ES/137/2020-21                                            15th May, 2020             

 

To : Members of the Council

 

Sub:  Provisional Assessment of consignments originating from China under claim of duty exemption on the basis of Country of Origin Certificate issued under Asia- Pacific Trade Agreement

 

Dear Member, 

 

JNCH has issued Public Notice No. 68/2020 dated 14th May, 2020 on the Provisional Assessment of consignments originating from China under claim of duty exemption on the basis of Country of Origin Certificate issued under Asia- Pacific Trade Agreement.

 

Regarding pending verification of signatures and seals on COO certificates, submitted by the importers importing goods from China, in terms of para 6 and 8 of the Board’s Instruction No.31/2016-Customs dated 12.09.2016 (Para 7 and 9 of JNCH PN No 128/2016), it is decided that the goods shall be permitted to be released provisionally by following Circular No 38/2016- Cus dated 22.08.2016 (JNCH PN No- 119/2016 dated 06.09.2016) with regard to quantum of security to be obtained under Section 18 of the Customs Act,1962.

 

The above being cases related to verification of signatures and seals on COO certificates as described at Sr No 5 (c) under the heading class of importer in the Table below para 3 of Circular No 38/2016-Cus dated 22.08.2016, considering the risk and the existence of different categories of importers it is decided to reduce the amount of Bank Guarantee or Cash deposit to be obtained as security (as percentage of the differential duty) to the level as given below:-

 

  

Sl. No.

Category of Importer 

Security Amount

1

Authorized Economic Operator (Tier I and Tier-II)

0%

2

Status Holder under the FTP 2015-20

0%

3

Manufacturer - importer (with valid GSTIN) importing raw material for manufacture of pharmaceuticals of Chapter 30, personal protection equipment of any Chapter, hygiene products such as soaps, shampoo, sanitizers, detergents and hand wash etc. of any Chapter

0%

4

Institutional importer being actual user importing pharmaceuticals of Chapter 30, personal protection equipment of any Chapter, hygiene products such as soaps, shampoo, sanitizers, detergents and hand wash etc. of any Chapter

0%

5

Other importer importing pharmaceuticals of Chapter 30, personal protection equipment of any Chapter, hygiene products such as soaps, shampoo, sanitizers, detergents and hand wash etc. of any Chapter

25%

 

For any other importer ie other than the category of importers specified above, the amount of security (as percentage of differential duty) shall remain at 100%. The option of either executing Bank Guarantee or giving Revenue deposit for purpose of security will be of the importer.

 

For the purpose of provisional assessment, the importer shall submit Bond or Undertaking (in lieu of Bond) in case of eligible categories as mentioned in Board Circular No. 17/2020 dated 03.04.2020 (JNCH PN No 41/2020 dated 03.04.2020).

 

The facility to submit Undertaking in lieu of Bond will be available till 30th May, 2020 in terms of Board’s Circular No. 23/2020 dated 11.05.2020 (JNCH PN No 66/2020 dated 12.05.2020). The importer shall ensure that the Undertaking furnished in lieu of Bond is duly replaced with a proper Bond by 15th June, 2020, as specified in Board’s Circular No. 23/2020 dated 11.05.2020. Each Appraising Group shall maintain a record of all such cases of relaxation from taking Bond. 

 

In case of any difficulty, members may kindly contact DC/AC in charge of Appraising Main (Import), NS-I at email appraisingmain.jnch@gov.in.

 

Members may kindly make a note of the above.

 

Thanking you,

 

Yours faithfully,

 

S.BALARAJU
EXECUTIVE DIRECTOR

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