Deferred Payment of Customs Duty Benefits to `Authorised Public Undertakings’
– SBIC Lays Down Procedure
·
Disputed Cases to
be within 10% of All Cases
·
Deputy Secy in Ministry Must Recommend
[CBIC Circular No.37/2020-Customs
dated 19 August 2020]
Subject:
Extension of
Deferred payment of Customs duty benefits to `Authorised Public Undertakings’ -.
Kind
attention is invited to Notification No.78/2020-Customs (N.T.) dated 19.08.2020
permitting ‘Authorised Public Undertakings’ (APU) to
avail the facility of deferred payment of Customs import duty under proviso to
sub-section (1) of section 47 of the Customs Act, 1962. This facility shall be
made available to eligible APUs w.e.f. date of
publication of Notification No. 78/2020-Customs(N.T.)
dated 19.08.2020.
2.
The facility of deferred payment of Customs import duty shall be governed by
the Deferred Payment of Import Duty Rules, 2016, as amended. It is expected
that the extension of this facility to the Authorised
Public Undertakings shall expedite the Customs clearance of their imported
goods at the Ports/Airports/ICDs.
3.
The facility of deferred payment of Customs import duty shall be available to
Public Undertakings of Central and/or State Government which satisfy the
following criterion:
(i) Must be a Government company as defined in the Companies Act,
2013 or a statutory Corporation, a department or an autonomous body owned
and/or controlled by the Central Government and/or State Government.
(ii) Must possess a
valid Importer-Exporter Code (IEC).
(iii) Must be recommended for availing the said
facility by an officer not below the rank of the Deputy Secretary to the
Government of India or an officer of equivalent rank in the State Government.
(iv) Must
undertake to comply with the provisions of the Deferred Payment of Import Duty
Rules, 2016.
(v) Must adhere to
legal compliance requirements as per Section 3.2 of revised AEO programme as per Circular No.33/2016-Customs, dated 22nd July
2016, as follows:
a) There should be no show cause
notice issued to them during last three financial years involving fraud,
forgery, outright smuggling, clandestine removal of excisable goods or cases
where Service Tax/GST has been collected from customers but not deposited to
the Government.
b) There should be no case wherein prosecution
has been launched or is being contemplated against the applicant or its senior
management.
c) If the ratio of disputed duty demanded or
drawback demanded or sought to be denied, in all the show cause notices issued
under the Customs Act, 1962 [other than those mentioned in Para 3(v) (a) and
3(v)(b)] during the last three financial years, to the total duty paid and
drawback claimed during the said period is more than ten percent, a review
would be taken of the nature of cases and decision would be taken on issue or
continuance of AEO status by AEO Programme Manager.
Explanation:
for para 3(v)(a), 3(v)(b) and 3(v)(c) above, the cases
where the show cause notices have been dropped or decided in favour of the applicant by the adjudicating or appellate
authorities will not be considered.
4.
The eligible Public Undertaking desiring to avail the facility of deferred payment
of Customs import duty shall apply to the Principal Commissioner/Commissioner,
Directorate of International Customs (DIC), CBIC in the form as per Annexure-I.
After careful scrutiny of the application and satisfying himself that the
applicant satisfies the eligibility conditions, the Principal
Commissioner/Commissioner, DIC, CBIC shall approve the applicant as an
‘Authorized Public Undertaking’ eligible for availing the benefit of deferred
payment of Customs import duty. The facility shall in the first instance be
available for a period of 2 years, extendable for a further period not
exceeding 2 years at a time. Further, at the time of granting approval, the
Principal Commissioner/Commissioner, DIC, CBIC shall update the details in the
Customs Automated System to enable the facility of deferred payment of duty. No
further action will be required by the APU in order to avail the facility.
5.
Upon approval by the Principal Commissioner/Commissioner, DIC, CBIC, the nodal
person appointed/authorised by the APU shall obtain
ICEGATE login following the procedure laid down in Advisory on www.icegate.gov.in.
The same is available on the following link (https://www.icegate.gov.in/Download/v1.2_Advisory_Registration_APPROVED.pdf).
The contact details of such nodal person shall be provided in the ICEGATE login
to ensure that the information reaches their registered email/contact number on
time for due verification and authentication. The nodal person shall be
responsible for authenticating all the Customs related transactions on behalf
of the Authorized Public Undertaking.
6.
The eligible APU intending to make deferred payment of Customs import duty
shall indicate the same using flag “D” in the Payment Method Column of the Bill
of Entry filed. In order to ensure that the facility of deferred payment of
Customs import duty is availed only by the eligible importer, an option has
been provided in ICEGATE login for the nodal person on behalf of the APU, to
acknowledge such intent and authenticate it using One Time Password (OTP) sent
to his registered e-mail address/ contact number. The nodal person would be
able to authenticate multiple Bills of Entry at once. Only on such
authentication, the Customs clearance would be provided for the subject
consignment under the Deferred Payment of Import Duty Rules, 2016.
7.
The due dates for making the deferred payment of Customs import duty are
specified in rule 5 of the said Rules, are reproduced for reference as follows
:
(a) For goods corresponding to Bill of Entry
returned for payment from 1st day to 15th day of any month, the duty shall be
paid by the 16th day of that month;
(b) For goods corresponding to Bill of Entry
returned for payment from 16th day till the last day of any month other than
March the duty shall be paid by the 1st day of the following month; and
(c) For goods corresponding to Bill of Entry
returned for payment from 16th day till the 31st day of March, the duty shall
be paid by the 31st March.
8.
The eligible Authorized Public Undertaking also has an option to select the
challans belonging to the deferred period and pay the Customs import duty
anytime, even before the due date, at his convenience.
9.
Reports regarding availment of deferred payment of
Customs import duty at each Customs station of import are available to the
Principal Commissioner/Commissioner of Customs in ICES in their standard
reports and Commissioner dashboards. The Principal
Commissioner/Commissioner of Customs may monitor the same for imports
pertaining to his jurisdiction and ensure timely payment of the Customs import
duty as per the said Rules. Instances of non-payment may be brought to the
notice of the Principal Commissioner/Commissioner, DIC, CBIC. Further, the
Principal Commissioner/Commissioner, DIC, CBIC may revoke such approval granted
under para 3 of this circular, if the APU becomes ineligible for the facility
of deferred payment of Customs import duty at any point in time.
10.
In this regard attention is also drawn to the omission of Rule 4 of the
Deferred Payment of Import Duty Rules, 2016. The implication of this omission
is that henceforth the approved AEO Tier 2/3 or approved APU shall not be
required to send any intimation regarding the intent to avail the facility of
deferred payment of Customs import duty to the Principal
Commissioner/Commissioner, DIC and/or the Principal Commissioner/Commissioner
having jurisdiction over the port(s) of clearance. Accordingly, para 3 of
Circular No.52/2016-Customs, dated 15.11.2016 stands deleted.
11.
Any difficulties faced in the implementation of this circular may please be
brought to notice of Board.
F.
No.450/81/2016-Cus IV
Annexure
Application
for Approval As Authorised Public Undertaking
[Refer: Circular No. 37/2020-Customs dated 19.08.2020]
To,
The Principal Commissioner/Commissioner,
Directorate of International Customs, email diccbec.dor@gov.in
,
10th Floor, Tower-II,
Jeevan Bharti Building,
Cannaught Place, New Delhi-110001
I, …………..(name of the importer) hereby submit an application to avail the benefits of deferred payment as per Deferred Payment of Import Duty Rules, 2016 and as per Circular No.37/2020-Customs dated 19.08.2020,
and undertake
to
comply with
the provisions
laid down in the
said rules
and
circular, as
follows-
|
Details of Applicant Authorised Public Undertaking |
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1. |
Name of the
company/Undertaking |
: |
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2. |
Type (Central PSU/State PSU/Others) |
: |
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3. |
Registered
Address |
: |
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Identification
Details |
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4. |
Company
Registration No. (for companies registered
under the Companies Act, 2013 and
/ or Limited Liability Partnership Act, 2008) |
: |
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5. |
PAN (Copy of
PAN may be provided) |
: |
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6. |
GSTIN |
: |
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7. |
IEC |
: |
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Nodal Person* : |
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8. |
Name of Nodal Person |
: |
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9. |
Designation |
: |
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10. |
Phone No. |
: |
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11. |
Mobile
No. |
: |
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12. |
Fax No.: |
: |
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13. |
Email address |
: |
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Signature:
Place:
Date:
Full Name:
Designation :
*The
applicant should
preferably nominate a senior management official as the Nodal Person.