CBEC Circulars

 

Pending IGST Refund Claims of Exporters

·   CBIC Authorises Cost Accountants to Provide Certificates in Mismatch of GSTR-1 and GSTR-3B Cases

CBIC Circular No.33/2018-Customs dated 19 September 2018

Transit Cargo from Kolkata to Nepal and Bangladesh and Vice Versa thru ECTS (Electronic Cargo Trading System) with Electronic Seals - Facilities Extended Five More LCSs on Nepal and Petrapole/Gede on Bangladesh Border, Circular 52/2017 Amended

CBIC Circular No. 32/2018-Customs dated 17 September 2018

Safeguard Duty on Solar Cells Returns as Supreme Court Stays High Court Order Suspending Impost

CBIC Instruction No. 14 dated 13th September 2018

24x7 Clearance at Adani Kattupalli Sea Port in Chennai

31-CBIC/05.09.2018

Pilot eSANCHIT Launched in Delhi Air Export from 1 Sept

CBIC Circular No. 29/2018-Customs dated 30 August 2018

Customs Lab must have First Preference in Sample Testing, says CBIC

·    No Outside Lab if same Facility Available in Customs Lab

CBIC Circular No. 28 /2018-Customs dated 30 August 2018

Fin Secy Orders All 15 Economic Investigation Agencies to Share Data with CEIB

·    Leakages to Mar Investigations Feared CEIB Seen as Outdated Agency having Outlived Original Role with no Legal Mandate or Staff

CBIC Instruction No. 13/2018 – Customs dated 29 August 2018

Waiver of Bank Guarantee or Surety to EOUs under B17 Bond Continues

·    IGCR with BG to Apply only on General Importers

CBIC Circular No. 27/2018-Customs dated 14 August 2018

CBIC Stops Collection of Safeguard Duty on Solar Cells Following Orissa High Court Stay

·    Madras HC Concerns with Orissa

·    Provisional Assessment Allowed on Simple Undertaking under Sec.18 of Customs Act, 1962

CBIC Instruction No. 12/2018-Customs dated 13 August 2018

CBIC Drops Rigorous Top Tier I Selection Procedures

·    Eight Forms Replaced with Simple Two Forms with Declarations

·    Hopes More Entrants will Opt for AEO

·    Importers Shy Away as Benefits not Visible

·    Direct Port Delivery (DPD) given without AEO

·    No Fast Clearance Seen as Goods go thru Examination even with AEO Status

Circular No. 26/2018-Customs dated 10 August 2018

Easy Procedure for Bond Discharge of Jewellery Export against Supply by Nominated Agencies

Circular No. 25/2018-Customs dated 8 August 2018

Mandatory RFID Sealing of Warehousing Movement Postponed to 1 October 2018

Circular No. 24/018-Customs dated 31 July 2018

Customs Relaxes Gold Import for Export Procedure

·    Nexus between Import and Export not required, only Accounting for Export Obligation Necessary

DGEP Circular No. 23/2018-Customs dated 23 July 2018

Mismatch Due to Error SB005 – PAN Number Instead of GSTIN in Shipping Bill, Cases to be Regularised

·    Shipping Bills Filed upto 30.06.2018 also to be Covered

CBIC Circular No. 22/2018-Customs dated 18 July 2018

FIEO and AEPC to Provide Customs man Help Desk for GST Refund till 1 August 2018

CBIC Circular 21/2018-Customs dated 18 July 2018

Defence against Writ Petitions relating to GST

CBIC Instruction dated 4 July 2018

Delay in Recovery Proceedings

·      The recovery of arrears should be properly reflected in the Monthly Performance Reports (MPRs) on the DDM portal (www.cbecddm.gov.in)

CBIC Circular No. 1066/5/2018-CX dated 26 June 2018

New Cigarette Labelling Text Postponed to 31 August 2018

CBIC Circular No. 20/2018-Customs dated 20 June 2018

RFID OTL (One Time Lock) to Replace Conventional OTL in Warehouse Movements too on Lines of Exports

·    RFID No Must in Shipping Documents

·    Procedure not to be Applied on Duty Free Shops

CBIC Circular No. 19/2018- Customs dated 18 June 2018

Place of Removal is with reference to Point of Sale of Manufacturer and not in Relation to Buyer,  Excise Circular of 20.10.2014 Amended

·    Cenvat Credit not Available on Transport from Seller to Buyers Premises, New Show Cause Notices Outside Limitation Period not to be Issued as Supreme Court Judgement is only Interpretation

CBIC Circular No.1065/4/2018-CX dated 8 June 2018

Change of Email and Mobile Number of the Authorized Signatory by Taxpayers with Assistance from the Jurisdictional Tax Officer

CBIC Press Release dated 14 June 2018

Low Value Postal Exports Allowed under Single Shipping Bill PBE-II for Single Payment Shipments thru e-Commerce Portals

CBIC Circular No.18/2018-Customs dated 13 June 2018

Board Withdraws Circular 16/2018-Customs on Revised Adjudication Powers of Commissioners for Confiscated Goods to Avoid Further Delay

CBIC Circular No. 17/2018-Customs dated 13 June 2018

Assistant and Deputy Commissioners can Adjudicate in Confiscation Cases below Rs. 10 lakhs

CBIC Circular No. 16 dated 08.06.2018

Draft Regulations for Provisional Assessment (PA) under Sec 18(2) of Customs Act, 1962 Issued

·    Documents to be provided within One Month for PA, Assessment within Two Months

·    Demand for Documents Only in One Go, No Piecemeal Demand

·    Exporters or Importers to be Liable for Penalty of 50K for Contravention, No Penalty Prescribed for Customs

·    Budget Amendments to Section 28 of CA, 1962 for Pre-Notice Consultation before issue of Demand, Supplementary SCM can be Issued, Compulsory Adjudication within Six Months in a Normal Case

CBIC Draft Circular

CBIC Clarifications on Procedure for E-commerce Exports thru Post and Personal Imports

CBIC Circular No. 14/2018-Customs dated 4 June 2018

Clearance of Goods through Foreign Post Offices

CBIC Instruction dated 04 June 2018

IGST Refund on Export

CBIC Circular No.15/2018-Customs dated 6 June 2018

Containers Stuffing for Perishable Cargo in Reefer Containers under Customs Supervision at Exporters Premises Allowed

·    Non-perishable Cargo in Self Sealing under RFID Seal Must

CBIC Circular No. 13/2018-Customs dated 30 May 2018

Customs Authorised Officers may Clear Food consignments for Non-FSSAI Stations

·    39 Airports, 104 Seaports, 140 ICDs and 113 Land Customs Stations

CBIC Instruction No. 10/2018-Customs dated 29 May 2018

Cases Below Rs. 2.5 lakhs not to be Filed for Appeal with Commissioner in Central Excise & Service Tax Matters only

CBIC Instruction dated 25 May 2018

Samples Testing Laboratories Enlarged

11-CBIC/17.05.2018

Effective Date and Time of Notification in Force- Clarification

D.O. No. 356/4/2018-TRU dated 19.04.2018

Vendors should Register for UIN to Allow Diplomatic Missions to Claim Refund

CBIC Press Release/27.04.2018

CBIC Calls for Duty Drawback 2018 Proposals for Rebate of Basic Customs Duty

·    List Councils and Associations in Database

CBIC Circular dated 12.04.2018

Customs Scrutiny in EOU Import Applications Introduced in DGEP Circular

10-CBEC/24.04.2018

Remnant Fuel in Ships for Breaking Classified in HS 2710 but Freed from Import Policy Restrictions

09-CBEC/19.04.2018

Oxytocin Imports Banned

F.No. 394/165/2015-Cus(AS) dated 5th April 2018

Please Issue Speaking Orders on Re-assessment within 15 Days, Orders CBITC

CBITC Instruction No. 07 dated 5th April 2018

E-seals Vendors List for Container Movement with RFID Tags

F.No. 450/188/2017-Cus IV dated 28.03.2018

All Show Cause Notices (SCNs) and Adjudication Orders in Customs Must be Issued through DIGIT from 1 April 2018

·    Data Entry of SCN and Adjudication Orders in DIGIT by 31 July 2018

CBEC Instruction No. 05 dated 28.03.2018

IGST Refund on Exports

·   Customs Officers given Power for GST Refund in Shipping Bill Invoice Mismatch Cases (Error Code SB005)

·   Scroll Amount to be Sanctioned

·   Exporter to Supply Concordance Table of GST Invoice with Shipping Bill

·   CBEC Claims Rs. 4K crs in Refund Released so far

·   Only 31% of Claims sent to Customs by GSTN

·   Invoice Mismatch between Shipping Bill and GSTR Biggest Problem

·   Shipping Bill No, Date, Port Codes Missing, Amendment thru Table 9 of GSTR-1 Advised

·   Claim is more than GST Paid (Table 3.1(b) of GSTR-3B)

Circular No. 05/2018-Customs dated 23 February 2018

Bank Security for Mega Power Project Excise Exemption in 11/2017-CE dated 30 June 2017 read with 12/2012 dated 17 Mar 2012 will be Released on Proportionate Basis

Circular No. 1064/03/2018-CX DATED 26 February 2018

DRI can Obtains SDR/CDR Details from Telecom Service Providers under Section 108 of the Customs Act, 1962

CBEC Instruction No. 03 dated 16.02.2018

Orders of the Supreme Court, High Courts and CESTAT Accepted by the Central Board of Excise and Customs (CBEC) and on which no Review Petitions and SLPs Filed

1063-CBEC/16.02.2018

eSANCHIT Application on All EDI Locations

Instruction No. 02 /2018-Customs dated 7 February 2018

Drawback Rates Changes on Export Goods – CBEC Press Release dated 23 January 2018

CBEC Press Release/ 23.01.2018

CBEC Clarification on Duty Drawback Rates Changes effective from 25.01.2018

Circular No. 4/2018-Customs dated 24 January 2018

AEO Benefits Extended

·    Additional Inputs for SION Goods without Norms on Self Declaration

·    Web Based Clearance

·    No Default in Customs Duty Payment in Track Record

·    CA Certificate for Solvency Certificate Adequate

·    Serious Offences by Applicant Defined for Exclusion from AEO

·    Multiple Sites Allowed

·    CRM for AEOs and Jurisdiction to be Notified

Circular No. 3/2018- Customs dated 17 January 2018

Antenna used in BTS (Base Transceiver Station) in a Wireless Telecommunication Network is Classified under HS 8517 62 90 as Telecomm Equipment – It is not a Part of BTS and not Eligible under Parts Heading in HS 8517 70 90

CBEC Instruction No. 01/2018-Customs dated 15 January 2018

Courier Delivery of Import-Export Goods Consignment, any ID Plus Recording of Address Sufficient for KYC

·    PAN or GSTIN for GST

·    No KYC for Letters and Documents

02-CBEC/12.01.2018

Customs Seized Gold to be Disposed thru STC, MMTC and All Approved Banks

·    Follow Guidelines of 08.08.2005

01-CBEC/11.01.2018

Transit Cargo from Kolkata to Nepal (2 LCS), Bangladesh (3 LCS) and Vice Versa under Electronic Cargo Trading System (ECTS) Seals from 1 Feb 2018

·    Simplified EDI Based Process for Quick Clearance

·    ECTS Seals may be used for other Bangladesh and Bhutan Trade Soon

52-CBEC/22.12.2017

Electronic Sealing of Containers from All Ports and ICDs Mandatory from 1 April 2018

51-CBEC/21.12.2017

Rupee Purchases in Duty Free Shops upto 25K Allowed thru INR Debit and Credit Cards – No Forex Conversion Charges

·    Mandatory Price Display in INR Must

50-CBEC/18.12.2017

Refund of Countervailing (Anti Subsidy Duty) on Imports for Export Production allowed as Drawback under Brand Rate Procedure

49-CBEC/12.12.2017

IGCR Security Deposit Relaxed to Facilitate Manufacturing

·    Only 5% BG required now s against 100 percent.. and that too on basic duty component .. BG is consignment wise so it will vary, like running bond. Big relief to users

48-CBEC/08.12.2017

Drawing of Samples for Grant of Drawback

Circular No. 47/2017-Cus dated 27 November 2017

Procedure for manual disbursal of budgetary support under GST Regime to the units located in States of J&K, Uttarakhand, Himachal Pradesh and North East including Sikkim

Circular No. 1060/9/2017-CX dated 27 November 2017

Levy of IGST/GST on Sales of Goods Deposited in a Customs Bonded Warehouse

46-CBEC/24.11.2017

Dumpers for Coal Mines are Project Goods

CBEC Instruction No.  17/2017- Customs dated 20 November 2017

Electronic Sealing of Containers Suspended for One Month till 15 December 2017 at 15 Ports

·    All Ports from 1 Jan 2018

44-CBEC/18.11.2017

Samples Testing Laboratories Notified

Circular No. 43 /2017-Customs dated 16 November 2017

Dept of Revenue Invites Suggestions from Industry and Trade for General Budget 2018-19

F.No. 334/4/2017-TRU dated 16 November 2017

Procedure for Appeal at Higher Fora after Department Loses in Two Previous Stages – Zonal Chief Commissiioner to “Merit” Certificate and Reasons, in not more than 20 Sentences

CBEC Instruction dated 9 November2017 - F. No. 390/Misc/69/2017-JC

IGST Refund on Exports – CBEC Clarifications

·    Incorrect Shipping Bill Detail can be Corrected in Table 9A of August GSTR-1

·    IGST Value Mismatch in GSTR-1 and Shipping Bill

·    Only Gateway Shipping Bill must in EGM Filing

·    Bank Account Number Difference

·    Table 6A in GSTT-1 for Zero Rated Supplies

·    Shipping Bill to Contain Registered Supplier Detail

·    Each Item in Shipping Bill to have Full Detail of Supplier

·    Registered Warehouse same as Principal Place of Business

42-CBEC/07.11.2017

Self-Sealing System for Export Containers Streamlined

·    Installation of Fixed Readers at Mangalore and Cochin will be Completed by 31 Oct 2017

·    Circulars on Self-Sealing will apply only to Cargo in Full Container Load, Sealed at Approved Premise by Entitled Exporter.

·    No Need for Examination of Such Containers Once the RFID e-seal is Read as Intact or Not Tempered

·    FCL Containers Arriving at ICDs without RFID e-seals will be treated Subject to Usual Risk Management Parameters

·    Non-containerized Cargo or Air Cargo or for Movement of Cargo from CFSs to ICDs / Ports of Cargo Exported through LCS not covered in RFID

·    All Vendors will provide an Application on Desktop Computer so that e-sealing Data to the Destination Customs Port/ICD is Searchable

·    Exporter cannot Edit or Delete the Data after Submission

·    Web Application will capture the Location where the RFID e-seal is Read.

·    List of Stations where Readers are provided by Vendors issued

41-CBEC/30.10.2017

CBEC to Redistribute Cases in Jurisdictions to Reduce Pendency of Cases with Commissioners (Appeal)

CBEC Website

Online Clearance of NTBs – Pilot Implementation of Paperless Processing under SWIFT

40-CBEC/2017/13-10-2017

Standing Counsel List in High Courts

CBEC Order F.No. 278A/33/2016-Legal dated 05.10.2017

Jurisdictional Chief Commissioner can Write Off “Irrecoverable” Customs-Excise Duty till Rs. 15 lakhs, Officer from Board Removed from Committee to Speed up Decisions

1059-CBEC/03.10.2017

Review Proposals Must be sent to CBEC 21 days before Last Date of Expiry

CBEC Instruction dated 29.09.2017

Vendors List for E-seals to Exporters for Container Movement

CBEC Instruction dated 29.09.2017

Prevention of Illegal Import of Fireworks/Crackers of Foreign Origin

CBEC Instruction No. 13/2017- Customs dated 27 September 2017

Valuation Rules Amended

·    Place of Importation Defined

·    No More Loading and Unloading Charges at the Place of Import

·    Clarity in CIF Value and Max 1% and 20% Loading of Insurance and Freight

·    Transshipment Cost not to be Included in Value

29-CBEC/26.09.2017

91-Cus(NT)/26.09.2017

New Drawback Rates Effective from 1 October 2017 Released

38-CBEC/22.09.2017

Self-Sealing for Containers by Electronic Methods Explained

37-CBEC/20.09.2017

CBEC Asks Commissioners to File Appeals where High Courts have Ruled against GST – Recent High Court Order Staying IGST on Advance Licence Imports against Pre GST Licence Case in Point

CBEC Instruction dated 18 September 2017

Self-Sealing of Containers by Exporters to comes into Effect from 1 Oct 2017

36-CBEC/28.08.2017

eNodeB is an LTE Equipment used in Wireless Network Classified under Tariff Line 8517 62 90, It is much more than a “Base Station” of 8517 61

·    10% Basic Duty will be Applicable and not the ITA Duty of Nil

CBEC Instruction No. 08/2017-Customs dated 7 June 2017

Manual Filing of Bills of Entries at EDI Locations in Exceptional Cases

·   Permission at Commissioner Level Must

·   Duty Payment only thru Digital Means

CBEC Instruction No. 06 dated 2nd June 2017

Dioctyl Orthophathalate (DEPH) Classified in Tariff Item 2917 32 00

·     Meta and Para Variety of Dioctyl Phthalate falls under Tariff Item 2917 39 20

CBEC Instruction No. 07/2017-Customs dated 6 June 2017

New Field Formations under GST and Postings of Officers

D.O.No.F.No. A-22011/05/2017-Ad.II dated 31st May, 2017

Online Generation of Rotation Number by Shipping Agents in IceGate

20-CBEC/31.05.2017

Target Plus Scheme – Implementation of Supreme Court Judgement on Kanak Exports Case

19-CBEC/31.05.2017

Exporters with AEO Certificate (Tier I) Exempted from Drawal of Samples for Grant of Drawback

18-CBEC/29.05.2017

Airlines to File Pre-check-in Passenger Manifest 12 hours before and Final Manifest 15 Minute before Flight Departure

17-CBEC/09.05.2017

Customs to Fall in Line with DGFT on Delays in Export Obligation Discharge Certificate (EODC) in EPCG Cases

16-CBEC/02.05.2017

CBEC Clarification on Posting of Central Excise Officer in Cigarette Units

CBEC Circular No. 1055 dated 1st May 2017

Merit Based Assessment of Project Imports in Heading 9801 under Individual Heading also Allowed

·    Double Classification for Merit Based Duty at Lower of Two Rates Possible

15-CBEC/19.04.2017

Board’s Permission Required for Meetings with Representatives of Foreign Missions

CBEC Circular dated 19th April 2017

IGM Amendment Fee Hiked to 1000 Rupees

·    Minor Amendment Simplified but Major Changes only after Long Procedure

·    Complex and Large Consignments to be Affected, Discretion of Man on the Spot goes

14-CBEC/11.04.2017

Customs Duty on Domestic Supplies to EOU at the Time of Debonding Sufficient, Refund of Deemed Export Benefit not Necessary

13-CBEC/10.04.2017

CBEC Clarification on Legislative Changes to Section 46 and 47 of Customs Act 1962

·   Filing of Self Assessed Bill of Entry

12-CBEC/31.03.2017

24 to 28-Cus(NT)/ 31.03.2017

Standard Operating Procedures (SOP)

·   Refund

·   Demand

·   Adjudication

·   Review & Appeal

11-CBEC/31.03.2017

Please be Careful in Examining Carpet Consignments for Exports, says DBK Officer

10-CBEC/30.03.2017

Guidelines for Disposal of Confiscated Cigarettes of Foreign Origin under Labelling Rules

09-CBEC/29.03.2017

Leggings (Knitted or Crocheted) Classified in Customs Tariff Heading 6115

CBEC Instruction No. 04 dated 21.03.2017

RoSL on Export of Made-up Articles under Ch. 63

08-CBEC/20.03.2017

Board Instructions to Exporters to Provide Correct Bank Details Including IFSC Code for Smooth Disbursal of Duty Drawback and RoSL Amount

CBEC Instruction No. 03 dated 16th March 2017

Saree Classified under Chapter 50, 52 and 54 of the CETA, 1985 Depending upon the Material of the Fabrics and not as Made-ups

1054-CBEC/15.03.2017

Master Circular on Show Cause Notice, Adjudication and Recovery

1053-CBEC/10.03.2017

Dept of Revenue Launches Public Consultation on Proposal to Amend Customs Valuation Rules, 2007

Draft Circular from CBEC

Selfie Sticks with or without Bluetooth Classified in 96200000

CBEC Instruction No. 02 dated 6th March 2017

Guidelines for Launching Prosecution to Punishable Offences under CA, 1962

·     Format for Investigation Report for Launching Prosecution (Annex I)

CBEC Circular No. 07 dated 6th March 2017

Board Invites Suggestions on Duty Drawback under GST from Trade

CBEC Circular dated 23rd February 2017

Mobile App for GST

CBEC Press Note dated 23rd February 2017

Format for Declaration of e-BRC by Exporter

06-CBEC/28.02.2017

Exporters with AEO Certificate (Tier II and III) Exempted from Drawl of Samples for Grant of Drawback

05-CBEC/28.02.2017

Classification of Articles of Paper and Printing

·   Railway, Bus Tickets, OMR Sheets, Application Forms, Paper Outer Strip Seals are Classified in 4911

·   Mark Sheets, Certificates and Railway Receipts are in 4907

·   Answer Books w/wt OMR, Passbooks Classified in HS 4820

1052-CBEC/23.02.2017

Assessees Must Request for CAS-4 Certificate

·    Financial Year Ending on 31 March shall be Issued by 31 Dec

CBEC Instruction dated 16th February 2017

All Imports and Exports at 19 Sea Ports and 17 Air Cargo Complexes to be Cleared 24x7

·    No MOT Charges at CFSs Attached Exclusively to 24x7 Seaports and Airport

04-CBEC/16.02.2017

Order Must for Seizure of Improper Importation under Sec 110 of CA, 1962

·    SCN to be Issued even in Provisional Release under Sec 110A

CBEC Instruction No. 01 dated 8th February 2017

Board Relaxes Labelling and Quality Standards for PoS Import to Promote Cashless Transactions

03-CBEC/16.01.2017

CBEC Clarifications on All Industry Drawback Rate

02-CBEC/13.01.2017

Adjudication by Investigation Agencies Restored Following Supreme Court Stay

CBEC Instruction dated 3rd January 2017

Online Clearance of Wild Life and CITES Items from 5 Jan 2017

01-CBEC/04.01.2017

Customs Declaration Form for Depositing SBNs with RBI for Travelling NRIs/RIs

60-CBEC/31.12.2016

Export Warehousing Facility Extended to Ahmedabad

1051-CBEC/15.12.2016

Courier Companies Allowed to Outsource Operations

59-CBEC/02.12.2016

Automated Courier Clearance from 5 Dec at Bombay Airport for Select Couriers of Express Industry Council

58-CBEC/02.12.2016

Draft Manifest (Vessels) and Conditions of Transshipment, Transportation of Goods thru Foreign Territory Regulations 2016 Placed in Public Domain for Comments

CBEC Website

Confiscated Gold for Disposal thru Public Sector Banks, MMTC and STC Allowed, SBI Monopoly Broken

57-CBEC/01.12.2016

Mate Receipt only for Bulk Cargo, not Required for Containerised Cargo

56-CBEC/24.11.2016

Board Moves to “On Demand” Printing of Customs Documents of Import and Export

·    Transshipment Permit on Electronic Mode only

·    Exchange Control, Export Promotion Copy, Shipping Bill goes Direct to Bank and DGFT

·    Physical Copy of Bill of Entry for Banks not Required

·    Default Printout of TR 6/GAR7 along with Assessed Bill of Entry Dispensed with

55-CBEC/23.11.2016

Verification of Brand Rate System Dispensed, CA Certificate Sufficient in Normal Cases

54-CBEC/22.11.2016

Shredded Metallic Scrap too must have PSIC for Customs Clearance

53-CBEC/18.11.2016

CBEC Clarification on Deferred Payment of Customs Duty

52-CBEC/15.11.2016

Revised Rates on Garments Exports under ROSL (Rebate of State Levies) Scheme Applicable with Let Export Order Dates from 15 Nov 2016

51-CBEC/09.11.2016

Filing of Combined Annual Return for 2015-16 Due on 30.11.2016 is not Required

1050-CBEC/08.11.2016

DRI Claims Major Mandrax (23.5 MTs) Seizure in Udaipur with the help of BSF

·   Western Rajasthan Emerging as Synthetic Drug Capital

CBEC Press Note dated 2nd November 2016

New Drawback Rates Effective from 15 Nov 2016 Released

·    Residuary Rate Cut from 1.9% to 1.5%

·    Rice Drawback according to Pack Size

·    Parts Eligible for Drawback under Four Digit HS Classification

·    Minimum Value of Rs. 500 per Shipment Clause in Drawback Rules Omitted

·    Declaration of Non Availment of Cenvat Must for Drawback Disbursal

·    No Service Tax Refund where AIR Drawback Availed

·    Exporters at of 1.1% and 1.5% Residual Rate to Furnish Data for Higher Drawback

50-CBEC/31.10.2016
131-Cus(NT)/31.10.2016
132-Cus(NT)/31.10.2016

No Sale Condition Goods Imported under Foreign Trade Policy 2009-14 can be Sold after 3 Years

49-CBEC/27.10.2016

Radiation Check on Metal Scrap at Port of Import from 1 April 2017

48-CBEC/26.10.2016

Textile Commissioner and Min of Textile Email ids

47-CBEC/20.10.2016

EPCG Export Obligation Systemic Checking Replaced by Random Checking at Customs End

CBEC Instruction dated 14th October 2016

Prosecution in Gold Smuggling Cases to be Launched Immediately after Show Cause Notice

·    Violation of Natural Justice Rules Feared

46-CBEC/04.10.2016

Transitional Arrangements for Plastic and PET Scrap under Ban in Hazardous Waste Rules 2016

CBEC Instruction dated 30th September 2016

Excise Adjudication Power Revised

·    Superintendent – Rs. 10 lakhs

·    AC/DC – Rs. 10-Rs. 50 Lakhs

·    Additional/Jt. Commissioner – Rs. 50-Rs. 2 crores

·    Commissioner – Above Rs. 2 Crores

·    Audit Commissioners given Power to Adjudication Service Tax Cases

·    All Pending cases to be Disposed by March End 2017

1049-CBEC/29.09.2016

Manual Debits on Physical Copy of Advance Authorisations (AA) Registered at EDI Ports Discontinued – Advice Letter for AA will substitutes Manual Debit for Domestic Sourcing

CBEC Instruction dated 28th September 2016

CBEC Clarifications on Double Benefit of Zero Duty EPCG and SHIS

·    Corrects Three Customs Notifications

45-CBEC and Ntfn 52 dated 23rd September 2016

Board Not Happy with Slow Speed in Case Withdrawals

CBEC Instruction dated 2nd September 2016

Calcium Nitrate with Mixture of other Compounds in Chapter 31 under Fertilisers, Calcium Nitrate as Single Products in Ch. 28

CBEC Instruction dated 2nd September 2016

Customs Clearance Facilitation Committee of Officials Setup at Land Customs Stations and ICDs for Speedy Clearance

44-CBEC/22.09.2016

No Immunity from Prosecution if No Payment made under Settlement Commission Orders

CBEC Instruction/21.09.2016

Service Tax Certificate for Transportation of Goods by Rail for Availing Cenvat Credit

1048-CBEC Circular and 45-CE(NT) dated 20.09.2016

Drawback Rules Clarified to Allow Excise Portion of Drawback under Rule 18 of CER 2002 (Besides Customs Portion)

·    No Drawback where Diesel without Excise is Used

1047-CBEC/16.09.2016

EOUs Allowed to Supply to DTA without Excise Duty against Duty Free Advance Authorisation

1046-CBEC/16.09.2016

Board Slams Down on PTAs/FTAs, Strict Checks on Verification and Authenticity of ROO Certificates Prescribed

CBEC Instruction No. 31 dated 12th September 2016

Direct Entry into Port Terminals without Waiting for Customs LEO (Let Export Order)

·    Factory Stuffed Containers Allowed

CBEC Instruction F.No. 450/25/2009-CusIV dated 7th September 2016

Sub Manifest Transshipment Permit (SMTP) for Transfer of Cargo Clearance in ICDs Allowed

·    No More Waiting for Unloading of Entire Cargo from Ship

CBEC Instruction F.No. 450/25/2009-Cus-IV dated 7th September 2016

Customs Officers given Powers to Clear Food Consignments Areas Outside FSSAI Offices

CBEC Instruction dated 31st August 2016

Only High Risk Import Cases to be sent for NOC from Govt Agencies – Import and SWIFT Streamlined

CBEC Instruction dated 31st August 2016

Drawback Notifies Procedure for Release of Rebate of State Levies (RSOL) on Garments in Textile Commission Scheme of 12 Aug and 31 Aug

43-CBEC/31.08.2016

Cargo Service Providers Insurance Cover Cut to 10 days for Dwell Time in Customs Area

42-CBEC/31.08.2016

DTA Unit can Transfer Cenvat Credit to Successor EOU

41-CBEC/30.08.2016

Guidelines on Storage of Hazardous Cargo and General Cargo at Customs Premises

40-CBEC/26.08.2016

Board Issues Revised Guidelines for Disposal of Confiscated Goods

·    10% Uniform Rebate on Sale thru NCCF and Kendriya Bhandar upto Rs. 5 Lakhs, e-auction thereafter through MSTC

39-CBEC/26.08.2016

No More Gifts from Ship Captains for Customs at Inward Entry Point, Says Board

·    Rummaging Guidelines with Feedback Form to Check Corruption in Customs Notified

CBEC Instruction No. 25 dated 23rd August 2016

Provisional Assessment Complicated for Simplification

·    100% Bank Guarantee for Duty Difference Replaces 20% of Provisional Duty System in 2011 Notification

·    Surety System Abandoned

·    Demand to be Raised for Violation of FTP and other Laws under 40 Year Old Ministry Circular of Feb 1977

38-CBEC/22.08.2016

Duty Drawback Circular on Special Advance Authorisation (SAA) for Fabrics with Drawback on Lining Portion

37-CBEC/13.08.2016

MEIS Reward Scheme for Export thru FPO (Foreign Post Offices) - Procedure

36-CBEC/29.07.2016

EOUs/STPIs/EHTPs to Maintain Records of Receipts, Storage, Processing and Removal of Goods in Digital Format Only – CBEC Clarification

35-CBEC/29.07.2016

Shore Tank Receipt Quantity or Ullage Survey Report to Form Basis for Bulk Liquid Cargo Customs Duty Assessment

Board Circular 96/2002 and 06/2006 Rescinded

34-CBEC/26.07.2016

New Deal for Excise Duty on Gold Jewellery

·     Amnesty for Stocks before Budget 2016

1045-CBEC/26.07.2016

Gold Jewellery Out of Excise Inspector Raj?

1044-CBEC/26.07.2016

Special Procedures for Excise Jewellery Sales Prescribed

·    State VAT Records to Double for Excise

·    Special Procedure for Job Work Outside 214/86-CE Devised

1043-CBEC/26.07.2016

No Excise Registration for Jewellery Exporters (but many exceptions)

1042-CBEC/26.07.2016

No Excise Audit for First Two Years of Production

1041-CBEC/26.07.2016

Small Scale Exemption upto Rs. 15 crs for Jewellery Manufacture

1040-CBEC/26.07.2016

Revised Guidelines for Authorized Economic Operator (AEO) Program – ACP and AEO Combined

·    42 Page Guideline Notified

33-CBEC/22.07.2016

Micro/Mini SD Cards to get Zero Duty under IT Agreement, CBEC Classifies Item under 8523 51 00 – Item in Zero Duty after Coverage at SNo. 3 in 24/2005

CBEC Instruction dated 20th July 2016

Glyphosate Classification as Plant Growth Regulator or Retardant Depends upon Usage, New Opinion of CBEC

1039-CBEC/21.07.2016

Manual Signature can Substitute Digital Signature for Excise, Says CBEC

1038-CBEC/19.07.2016

Tamarind Kernel Powder Classified under Heading 1302 32 90 of CETA, 1985

·    Earlier Classification as Vegetable Extract in 1106 30 10 Rescinded

1037-CBEC/19.07.2016

Duty Free Shops Operation and Removal of Goods Procedure under Special Warehouse Regulations 2016 Notified

32-CBEC/13.07.2016

Board Defines Express ‘Site’ in SNo. 186 of 12-CE/17.03.2012 – Goods Manufactured at the Site of Construction for use in Construction Work

1036-CBEC/06.07.2016

Rupee Purchases upto 25k Allowed in Duty Free Shops

31-CBEC/06.07.2016

No Recovery where Stay Proceedings on, CBEC Accepts Court Judgements

Recovery Proceedings only after Court Order

1035-CBEC/04.07.2016

Time Limit for Jewellery Excise Registration Extended to 31 July 2016

1033-CBEC/01.07.2016

DRI Low Rank Officials will Continue to Issue Show Cause Notice

·    Board Goes SC in SLP

CBEC Instruction dated 29th June 2016

Drawback Dept Launches Special Drive from 1 July to 30 Sept 2016 to Resolve Pending Cases

·    No Overdues Certificate from Bank

·    Extraneous Query on Document

·    EGM Mismatch

·    Zero-Zero Cases

Drawback Dept Circular F.No. 609/14/2014-DBK dated 30th June 2016

Govt Hikes Duty Drawback Rates on Gold (Rs. 252.39/gm) and Silver (Rs. 3285.40/kg) Jewellery

30-CBEC/24.06.2016

90-Cus(NT)/24.06.2016

Single Window Project – Customs Officers Refer Consignments to FSSAI Manually – FSSAI Online System Failed

CBEC Circular FNo. 450/145/2015-Cus-IV dated 15th June 2016

No Excise Visits to Retail Shops of RMG without Permission and Intelligence

·    Only Branded Garments above Rs. 1000 and Clearances above Rs. 1.5 Crs Covered

1031-CBEC/14.06.2016

Single Window Import System for Drugs Streamlined for Dual Use Drugs, Testing to be Minimized

28-CBEC/14.06.2016

Duty Free Gold Supply Procedure to Jewellery Exporters – Nominated Agencies to give 25% Bank Guarantee with Proof of Export

27-CBEC/10.06.2016

State Electricity Board to give Power Usage Info to Excise to Monitor Production of Rolling Mills

CBEC Instruction dated 6th June 2016

Application Form for a Public Warehouse Licence under Sec 57, 58 or 58A of CA 1962

26-CBEC/09.06.2016

Licensee to Maintain Records of Receipt, Handling, Storing and Removal of Warehoused Goods in Form A in Electronic Form

25-CBEC/08.06.2016

No Solvency Certificate Required where the Applicant is the Govt Administration, EHTP/STP/EOUs

24-CBEC/02.06.2016

Dispute Resolution Scheme Procedures Delineated, Pay Tax Due + Interest + 25% Penalty and Matter will be Closed

·  Short Route for Settling Commissioner (Appeals) Case

CBEC Instruction/01.06.2016

No Interest Demand for Warehoused Goods, BG Security for Duty and Interest is Sufficient under 21/31.05.2016 Board Circular

23-CBEC/01.06.2016

Ex Bond Bill of Entry now at Import Port only through ICEGATE

22-CBEC/31.05.2016

No Security for Govt Imports

·  Insurance Cover for Transit Goods

·  No Security for One Year in Warehoused Goods, Liquor in Public Bonded Warehouse

·  Security to be Furnished in Import Port

·  New Guidelines for Security of Perishable Goods

· Verification of Security only in Exceptional Cases

21-CBEC/31.05.2016

Procedure for Timely Selection of Special Public Prosecutors (SPPs) for Handling CBEC Cases before the Court

CBEC Instruction F.No. 278A/54/2015-Legal dated 19th May 2016

Three Trade Reps Nominated as Members of Sub-Committee for Jewellery Excise Duty Review

·    Reports of Excise Raids on Jewellery Establishments come in

1030-CBEC/18.05.2016

Board Clarifies Transitional Provisions of Duty Free Shops, Ship Stores, Airline Stores under Sec 58A of CA 1962

20-CBEC/20.05.2016

Allotment of Warehouse Code for Customs Bonded Warehouses

19-CBEC/20.05.2016

Give Equal Work to All Counsels, Orders Board

CBEC Instruction F.No. 278A/25/2016-Legal dated 11th May 2016

New Warehousing Regulations

·      Commissioner of Customs DO Letter dated 14 May 2016

·      Removal of Goods from Customs Station and Affixation of One Time Lock under Ch.IX of CA 1962 – CBEC Circular 17 dated 14 May 2016

·      Bond Required to File under Section 59 of CA 1962 – CBEC Circular 18 dated 14 May 2016

 

D.O.F.No. 484/03/2015-LC(VolI)/14.05.2016

17 & 18-CBEC/14.05.2016

Clearance of Segregated Foreign Materials from Honey Grade Brass Scrap before Feeding in the Furnace cannot be Treated as Removal of ‘’Inputs as Such”

·  Segregated Foreign Material may be Cleared on Payment of Excise Duty as per Appropriate Classification

1029-CBEC/10.05.2016

Drawback on Re-export under Sec 74 of CA 1962

16-CBEC/09.05.2016

Board Instructions on Monitoring of Pendency in Disbursal of Informers Reward

15-CBEC/03.05.2016

Customs Rules Amended for Coastal Vessels Exempted from Sec 92-95, 97 and 98(2)

·  Cargo to be Marked for Coastal Vessels only

14-CBEC/27.04.2016

Address in ID and Address in Courier Documents need not Match, CBEC Relaxes 9/2010 Guideline to Courier Companies

·  Relaxation only for Consignments upto Rs. 50k

13-CBEC/26.04.2016

All Cases of Final Jundgements to be Removed from Call Book

·  Board Final Instructions to be Honoured

1028-CBEC/26.04.2016

CBEC Accepts Bagasse, Dross and Skimmings of Non-ferrous Metals by Products or Wastes

·  These are Non Excisable Goods are Exempted Goods

·  Past Instructions Withdrawn Following SC Judgement in DSCL Sugar Case

1027-CBEC/25.04.2016