Tariff Related Quota – Implementation in System

Circular No.: ES/379/2020-21                                                                30 th November, 2020

To: Members of the Council

Sub: Tariff Related Quota – Implementation in System

Dear Member, 

JNCH (Nhava Sheva) has issued Public Notice No.142/2020 dated 24th November, 2020 regarding Tariff Related Quota – Implementation in System.

Kind reference is invited to CBIC’s Notification Nos. 28/2020 dated 23.06.2020 and 40/2020 dated 28.10.2020 where concessional rate for BCD has been notified for certain items provided that the quantity of total imports of such goods in a financial year do not exceed the Tariff Rate Quota (TRQ) quantity as specified in the notifications. The annexures to the notifications also specify the conditions for availing the notification benefit. 

In accordance with the conditions, 

1. DGFT would issue TRQ licenses to eligible importers for these commodities. 

2. Mechanism to receive TRQ licenses electronically from DGFT has also been established. 

3. IEC and quantity based TRQ licenses will be transmitted by DGFT electronically with scheme code 32 to ICEGATE. 

4. The same will be available for registration at the port of registration (as per the license) like licenses of other EP schemes in the License Registration Module of ICES. 

5. Expectedly, unlike advance authorization licenses, TRQ licenses will only have items of import without any items of export for export obligation. 

6. During the import of these commodities, the importer will have to give the TRQ license details in the license table of the Bill of Entry with scheme code 32 while claiming the concessional duty benefit under any of the TRQ notifications. 

7. The import quantity in the BE would automatically be debited from the TRQ license by the system like licenses of other schemes. 

8. The appraising officer will also be able to see the TRQ license details and debit quantity during assessment or later in the license ledger. 

9. If the license details are not given in the BE or the import quantity allowed in the license is already exhausted in the previous BEs, the use of the notification benefit would not be allowed by the System and the importer would be able to import only at the tariff rate of the duty.

In case of any difficulty, members may kindly contact the Addl. / Joint Commissioner (Appraising Main (import)) through email on appraisingmain.jnch@gov.in.

Members are requested to kindly make a note of the above.

Thanking you,

Yours faithfully,

S.BALARAJU

EXECUTIVE DIRECTOR