CBEC Circulars

 

CBIC Launches 2nd Phase of All India Roll-out of Faceless Assessment (Turant Customs) from 3 Aug 2020 to Include Delhi and Mumbai

·   Commissioners in Bangalore, Chennai and Delhi Nominating to Oversee

34-CBIC/30.07.2020

Testing and Certification of Telecomm Equipment (MTCTE) Mandatory from 1 Oct 2020

·   Transmission Terminal Equipment (SDH Equipment, Multiplexing Equipment).

·   PON family of Broadband Equipment (PON ONT, PON ONU and PON OLT)

·   Feedback Device”

CBIC Instruction No. 15 dated 24th July 2020

Prohibited Health Supplement PABA (Para amino Benzoic Acid) not to be cleared at any Point of Entry (E-commerce)

CBIC Instruction No.16/2020-Customs dated 24th July 2020

CBIC Invites Online Suggestions for Review of Existing Customs Exemption Notifications and Laws – Last Date 21 Aug 2020

14-CBIC Instruction dated 21.07.2020

Animal Quarantine and Certification Services (AQCS) Clearance

·   No custom sealed sample will be required / collected by AQCS for clearance of imported consignments under No Testing (NT) category

·   272 Tariff Lines covered under No Testing (NT) Category

·   Vet Health Certificate from Load Port Sufficient

CBIC Instruction No. 13/2020-Customs dated 20.07.2020

Board Clarification on Duty Drawback Rates Amendments – Footwear, Gold Jewellery, Vinyl Sulphone Ester, AMT Vehicles (Automated Manual Transmission)

CBIC Circular No 33/2020-Customs dated 15 July 2020

Veterinary Certificate Waived for BE before 30 April 2020 for Milk and Milk Products Import

CBIC Instruction No. 11/2020-Customs dated 10 July 2020

AGMARK Certification Required for Import of Blended Edible Vegetable Oils (BEVO)

CBIC Instruction No. 12/2020-Customs dated 10 July 2020

Turant Suvidha Kendra in All Customs Stations by 15 July 2020

·   Turant Suvidha Kendra in All Customs Formations

·   Registration of Authorised Dealer Code, Bank Accounts through ICEGATE

·   Automated debit of bond after Assessment

·   Simplified Registration of Importers/Exporters in ICEGATE

32-CBIC/06.07.2020

AEO Certificate Validity Extended to 30 Sept 2020 (Certificates Expired/Expiring between 1 Mar 2020 and 30 Sept 2020)

31-CBIC/30.06.2020

CBIC Issues Guidelines on Non-filing TRAN-1

F.No. CBEC-20/10/11/2019-GST/2001 dated 22 June 2020

Electronic Communication of Final Let Export Order (LEO) Copy of Shipping Bill and e-Gatepass Copy of Shipping Bill

30-CBIC/22.06.2020

Transshipment Cargo from Bangladesh to Kolkata and Vice Versa under Electronic Cargo Trading System (ECTS) Seals from 1 July 2020

·   Transshipment and transit of goods from a sea port to a land customs station and vice-versa under Regulation 7 of SCMTR 2018 will Apply

29-CBIC/22.06.2020

Customs Officers should Invoke NDPS Act in the Smuggling Cases

Instruction No. 10/2020-Customs dated 10.06.2020

Last Date of Filing Declaration in SVLDRS Extended to 30 June 2020

Amendment to Circular No. 1071/4/2019-CX.8 dated 29 May 2020

Board Instruction on 1st Phase of All India Roll-out of Faceless Assessment

·      Faceless Assessment Groups

·      Port Assessment Groups

·      Turant Suvidha Kendras

·      5.1. Responsibilities of the Nodal Commissioners

·      5.2 Responsibilities of the Port of Import

·      5.3. Procedure for Verification of Assessment of Bill of Entry by Faceless Assessment Group

·      5.3.2. Procedure to be Adopted by Faceless Assessment Groups in Exceptional Circumstances.

·      5.3.3. Procedure to be Adopted by Port of Import in Exceptional Circumstances.

·      5.4 Speaking Order

·      5.5 Appellate Proceedings

·      5.6 Review Proceedings

·      5.7 Demands under Section 28 of the Customs Act, 1962

·      5.8 Provisional Assessment

·      5.9 Amendment of Bills of Entry

·      5.10 Exchange of communication exclusively by electronic mode and authentication of electronic records

09-CBIC Instruction/05.06.2020

CBIC Launches 1st Phase of Faceless Assessment under Turant Customs

·      Board's decision to implement the next generation reforms in the Customs clearance process under the umbrella of Turant Customs with the objectives of speedy clearance, transparency in decision making, and ease of doing business

·      Turant Suvidha Kendra would be a dedicated cell in every Customs port of import and will be manned by Custom officers to cater to functions and roles such as:

I.  Accept Bond or Bank Guarantee;

II. Carry out any other verifications that may be referred by Faceless Assessment Groups;

III.   Defacing of documents/ permits licences, wherever required;

IV. Debit of documents/ permits/ licences, wherever required; and

V.  Other functions determined by Commissioner to facilitate trade.

28-CBIC/05.06.2020

AEO Certificate Validity Extended to 30 June 2020 (Certificates Expired/Expiring Between 1 Mar 2020 and 31 May 2020)

Circular No. 27/2020- Customs dated 2 June 2020

24x7 Customs Clearance in All Sea Ports, Airports and ICD to Continue Till 30 June 2020

08-CBIC Instruction/01.06.2020

Date for Submission of Proper Bond in lieu of which the Undertaking is being Temporarily Accepted is Extended till 30 June 2020

Circular No. 26/2020-Customs dated 29 May 2020

CBIC Invites Feedback from Stakeholders on Draft Circular on Movement of Goods under Electronic Sealing in Customs Bonded Warehouse

CBIC Draft Circular

Special Drive for Pending Claims of Brand Rate Drawback Fixation on Exports

CBIC Instruction No. 7/2020- Customs dated 28 May 2020

Milk and Milk Products including Edible Lactose Import Requires Veterinary Certificate

CBIC Instruction No. 06/2020-Customs dated 20.05.2020

RFID Self Sealing on Export Goods Rescinded

CBIC Circular- 25/2020-Customs dated 18 May 2020

RNI Recognized as PGA for LPCO under e-SANCHIT SWIFT Clearance for Auto Upload for Newsprint Import

CBIC Circular No. 24/2020-Customs dated 14 May 2020

NCCD Paid can be Claimed under Brand Rate of Duty Drawback

CBIC Instruction No. 5/2020- Customs dated 12 May 2020

Date for Submission of Proper Bond in lieu of which the Undertaking is being Temporarily Accepted is Extended till 15 June 2020

23-CBIC/11.05.2020

CBIC Clarifications on GST Laws

CBIC Circular No. 138/08/2020-GST dated 6th May 2020

Unsigned Copies of Certificate of Origin may be accepted for Duty Free FTA Provisional Clearance against Security to be decided by Commissioner

CBIC Instruction No. 04/2020 – Customs dated 4 May 2020

CBIC Issues Detailed Guidelines for Personal Hearing to Video Conferencing Admissible under Sec. 138C of Customs Act 1962

·   Softcopy of Record will be sent to interested parties for confirmation within three days

·   Other instruments like statements, rebuttal etc to be carried out by email

·   Directions issued on the lines of Supreme Court Proceedings in Civil No. 5/2020

CBIC Instruction dated 27 April 2020

Shipping Bills till 31 Dec 2019 can Corrected for SB 005 Error Showing  Mismatch between Shipping Bill and GST Return for Refund of GST on Exports

22-CBIC/21.04.2020

Customs Extends Relaxation of Bond Submission with Undertaking to 30 May

21-CBIC/21.04.2020

RFID Self Sealing for Export will be Implemented from 1 July 2020

20-CBIC/21.04.2020

CBIC Allows Digitally Signed Certificate of Origin for FTA Clearance at Zero Duty subject to Security

BE to be Finalised at Later Date against Original BE COO

18-CBIC/11.04.2020

Out of Charge (OoC) and Gate Pass to Customs Broker or Importer Shift to Electronic Mode from 15 April

(Why have Two Documents, Combine the OOC with GP!- Ed)

19-CBIC/13.04.2020

Immediate GST Refunds even though Law Allows 60 days for Processing, says GST Commissioner

·   All Claims to be Cleared by 30 April with Daily Monitoring by CC

·   Submit Claims only by Email, No Physical Copy of Documents Required

CBIC Instruction No. 2/1/2020-GST dated 9 April 2020

Pending Refund and Drawback Disposal – Special Drive for 20 days in Place till 30 Apr 2020

·   Chief Commissioners to Monitor Progress on Daily Basis

·   All Income Tax Refunds Upto Rs. 5 lakhs to be Released Immediately

·   Measure to Benefit 14 lakh Tax Payers

03-CBIC/09.04.2020

Bonds Substituted by Undertaking for One Month till 30 April 2020

·   Facility Allowed only to Actual Users, Manufacturers and Above; Relaxation also allowed to others as Deemed Fit by Commissioner

·   Prescribed Format on Notary Papers before 7 May 2020

·   No Relaxation of Security

17-CBIC Cir/03.04.2020

Green Signal to Automatic Clearance of Imports from 5 March

·    CCV (Customs Compliance Verification) and Duty Payment to Operate in Parallel

·    Bill of Entry to be Cleared only after Duty payment

15-CBIC/28.02.2020

Customs Releases New Regulations for Movement of Transit Goods from India through Bangladesh; Old 1965 Regulations Superseded

·     CTD (Customs Transit Declaration) with Bond required (No Electronic Declaration as of Now)

·     LCS in India and Bangladesh along with Chattogram or Mongla Ports in Bangladesh Named as Transit Station

14-CBIC/21.02.2020

Coronavirus Alarm Bells Ring in North Block - 24x7 Customs Clearance in All Sea Ports, Airports and ICDs to Clear Cargo

·      No Instructions on Creating 24x7 Availability of Trained Staff or Infrastructure of Logistics and Banks, there is already a shortage of Trained Staff

·      Cargo Volumes from China has fallen Steeply, Idling Staff Costs will be Up

CBIC Instruction 02 /2020-Customs dated 20 February 2020

Board Clarification on RoSCTL Scrips under Para 4.01(c) of FTP and Additional Ad Hoc Scrips under Para 4.95 and Para 4.96 of HBP Eligible for Set Off of Customs Duty

13-CBIC/19.02.2020

FSSAI Sets Up 150 Import Entry Points to Test Food Samples

·   Authorised Officers for Certificate Issue Notified

·   New System to Work from 1 April 2020

·   FSSAI List of 183 Accredited NABL Labs Notified

CBIC Instruction No. 1/2020-Customs dated 12 February 2020

Prosecution of Group “A’ Officers under PCA, 1988 – File to Move through Member of Board In-charge of Respective Zone, DRI, DGGSTI thru Member Investigation through CBIC

·   DG Vigilance to Process Prosecution of Revenue Officers

12-CBIC/10.02.2020

Three More PGAs covering Livestock (Animal Quarantine) Insecticides Board and Livestock Products (Animal Husbandry) Inserted

·   Uploading of LPCO (Licenses/Permits/Certificates/Other Authorizations) only by PGAs, Beneficiary to be issued only Image Reference Numbers (IRN)

·   Uploading by Beneficiary to e-Sanchit to be deactivated from 28.02.2020

11-CBIC/10.02.2020

Chennai and Nhava Sheva will Clear Goods before Payment of Duty under Automated Machine Release

CBIC Press Release dated 06.02.2020

Second Hand Machinery Chartered Engineers Certificate under Form A (Country of Sale) and Form B (Indian Port)

07-CBIC/05.02.2020

Transshipment of Bangladesh Cargo to Kolkata Port – Facility Extended till 30 June 2020

08-CBIC/05.02.2020

Export Data to Capture District and State of Origin – Electronic Declaration to include Columns for these Data

09-CBIC/05.02.2020

New Drawback Rates Effective from 4 Feb 2020 – CBIC Circular

·      Ports to Watch Sensitive Shipments to Check Frauds

06-CBIC/30.01.2020

Automated Clearance Facility to be Rolled Out on a Pilot Basis at Chennai customs and JNCH from 6 Feb 2020

05-CBIC Circular/ 27.01.2020

Board Clarification on Gift Imports – Prohibited Goods can be Imported on Payment of Full Applicable Duties

04-CBIC/21.01.2020

Tobacco, Cashew, DSIR, Atomic Energy Substances included in 47 Agency PGA List under e-Sanchit Clearance for Auto Upload of Import Licence Documents

03-CBIC/15.01.2020

Social Welfare Surcharge (SWS) on Imports under MEIS and SEIS Schemes

02-CBIC/10.01.2020

National Calamity Contingent Duty (NCCD) Leviable on Central Excise and Customs Duty Exemption

CBIC Instruction dated 9 January 2020

Compilation and Dissemination of Orders Passed by the Hon’ble Courts Pertaining to GST

CBIC Legal Cell Instruction dated 7 January 2020

John Joseph Appointed Temporary Chairman of CBIC for Three Months

Office Order No. 303 dated 31.12.2019

Board Issues Instructions for Centralised Processing of Proposal for Foreign Deputations

CBIC Instruction No. 6/2019-Customs dated 27 December 2019

Document Identification Number (DIN) Must from 24 Dec 2019 for All Communications with CBIC, No DIN Makes Document Invalid

·    Audit Trial of DIN to Check Misuse

·    Documents without DIN to be Regularised with 14 days of Issue

43-CBIC/23.12.2019

No Extension of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

·    15 Calendar days only till end of SVLDR Scheme on 31.12.2019. Eligible taxpayers are invited to avail this one-time opportunity

·    Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDRS) 2019 is available upto 31.12.2019. The scheme shall NOT be extended. All taxpayers are advised to avail the scheme and settle pending Service Tax & Central Excise disputes

F No 267/78/2019/CX-8-Pt III dated 16 December 2019

Above Rs 30 lakh cases of Mis-declaration and Fraud Cases under Sec 135 of CA 1962 - Rs 30 lakhs Must be Reported to Enforcement Department for PMLA Action

CBIC Instruction No.-05/2019-Customs dated 11.12.2019

Board Clarification on Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019

1074-CBEC/12.12.2019

Image Reference Number (IRN) thru eSANCHIT of both Invoice and Transport Document Mandatory for each Import Bill of Entry

·      Full Paperless Must, No Physical Documenting

·      Measure Comes into Effect from 2 Dec 2019

42-CBIC/29.11.2019

CBIC Asks Commissioners to Clear Metal Scrap Consignments with 100% Examination on Case to Case Basis

41-CBIC/29.11.2019

Auto Out of Charge (OOC) Order of Courier Consignment after Successful Clearance of X-ray Screening, Subsequent Movement to Shed Appraiser Dropped

40-CBIC/29.11.2019

Pr DG of DRI can Appoint Commissioner to Adjudicate Cases

39-CBIC/28.11.2019

Mandatory Steel Import and Monitoring System (SIMS) Registration – Board Clarification

38-CBIC/21.11.2019

E-generated Document Identification Number (DIN) for All Communications Mandatory from 8 Nov 2019 – Customs Circular

·    DIN IT Application will be Operational on DDM website from 08.11.2019

37-CBIC/05.11.2019

Gujarat Hira Bourse, Ichhapore Surat Allowed the Facility of Special Notified Zone (SNZ)

36-CBIC/31.10.2019

Settlement of Past Excise Disputes

·         Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 – CBIC Clarification

Circular No. 1073/06/2019.CX dated 29 October 2019

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 – CBIC Clarification

Circular No. 1072/05/2019-CX dated 25 September 2019

Board Clarification on Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019

Circular No. 1071/4/2019-CX.8 dated 27 August 2019

CBIC Launches Micro web site in the InvestIndia.gov.in website to help Sec.65 Manufacture under Bond

CBIC Press Release dated 15.10.2019

All Duties etc Collected as a Duty of Customs or Excise can be Claimed in Brand Rate of Drawback

CBIC Instruction No. 04/2019- Customs dated 11 October 2019

Prohibition of Import and Export of E-cigarettes, E-Cigarette Devices and their Parts – Customs Dept Instruction to Jurisdictional Officers for Strict Implementation of Ban

35-CBIC/01.10.2019

CBIC Releases Detailed Circular on Manufacturing under Bond (Sec.65) of CA, 1962 following Release of Revised Regulation on 1 Oct 2019 – Circular No. 34/2019-Customs dated 1 October 2019

34-CBIC/01.10.2019

No Unabsorbed MAT and Accelerated Depreciation Carry Forward Allowed in New 22 percent Tax Bracket of 115BAA for Existing Companies

·    CBDT Circular Bad in Law as Ordinance has No such Provision

29-CBDT Cir/02.10.2019

Duty Drawback may be Permitted on FoB value without Deducting Foreign Bank Charges –Board Clarification

33-CBIC/19.09.2019

Procedure for Disposal of Confiscated Drones by Customs

·   DGCA's Drone guidelines on 'Requirements for Operation of Civil Remotely Piloted Aircraft System (RPAS)

·   Drones owned/ operated by National Technical Research Organisation (NTRO), Aviation Research Centre (ARC) and Central lntelligence Agencies are exempted from obtaining UIN

·   Drones are required to get Equipment Type Approval (ETA) from WPC Wing

·   Drones should not be auctioned/ sold as such or even in dismantled condition in the open market

·   Integrated Financial Unit (IFU) of the Ministry of Finance has concurred with the proposal for transfer of such Drones to the eligible agencies within the Government free-of-charge on gratis basis

·   Guidelines prescribed for disposal of confiscated Drones which are 'ripe for disposal’

·   Drones of all the categories shall be transferred to the warehouses of Customs formations, namely, Chennai (Airport), Delhi (IGlA), Kolkata (Airport) and Mumbai (Airport), which shall be the focal Commissionerates for stocking, segregation, joint inspection by all agencies and distribution

·   Customs formations shall transfer the stock of Drones only after they are 'ripe for disposal'

·   The Superintendent in-charge of Warehouse shall prepare the list of Drones and get the approval of the Principal Commissioner/ Commissioner concerned before such transfer

·   Focal Customs Commissionerates, the general principle of identification. segregation and distribution of the stock of the seized/ confiscated Drones

·   Annexure A: Mapping of Customs Zones to the Focal Customs Commissionerates for transfer of confiscated Drones

·   Annexure B: Document for Transit Acknowledgment for Confiscated Drones

·   Annexure C: List of Nodal Officers

·   Annexure D: Transfer of Confiscated Drones to Recipient

32-CBIC/20.09.2019

Exporters with One crore Turnover or One crore GST Payment Exempted from Bank Guarantee for EPCG and AA Licences

31-CBIC/13.09.2019

Detailed Procedure for Disposal of Seized/Confiscated Foreign Origin Liquor

·    NOC from FSSAI Required

·    E-auction Inviting Qualified Bidders

·    If sample is not feasible in case of seized lot/batch of one or two bottles, then such stock shall be destroyed by the Customs

·    Destruction Record will be Maintained as per Annexure

30-CBIC/11.09.2019

DPD at Ports Extended to FCL Containers.. Importers hope Measure will be Implemented

29-CBIC/05.09.2019

Repacking of Liquor in Mono-Cartons from Shipper’s Carton is only under Sec.64 of CA 1962 and not Sec.65 which is for Manufacturing

28-CBIC/03.09.2019

CBIC Develops Project Import Module in ICES

·   Filing of BE under Project Import on ICES Mandatory from 16 Sept 2019

·   Bond PI Generated to Code All Project Imports

·   Registration of a Project and generation of a Project number

·   Bond Registration for Project Imports

·   Filing of provisional BEs with project number and bond details. Item wise debits in the project/bond for every BE

·   Finalization of the Provisional BEs and re-crediting of the Bond

·   Scheme code to be used is PI, Notification will be null.

·   All items of import have to be entered with quantity and value; No items of export.

·   Default validity has been kept as 84 months. But the same is amendable.

·   The limitation factor would be B-both value and quantity.

·   Sponsoring authority’s certificate details can be entered in Receipt No and date fields.

·   Iss_By will be the code of the sponsoring authority (list of values in F7).

·   Bond details are mandatory. Only the bonds registered under the new bond category of PI can be given during registration.

·   Value (CIF in foreign currency (FC) is mandatory.

27-CBIC/03.09.2019

CBIC Enhances Monetary Limits in Legacy Issues of Central Excise and Service Tax for Departmental Appeals in CESTAT (Rs. 40 lakhs), HC (Rs. 1 Cr) and SC (Rs. 2 Cr)

CBIC Instruction dated 22.08.2019

Regional Office of DGFT to Issue a ‘No Incentive Certificate’ to Clear the Re-import of Exported Goods

CBIC Instruction No. 03/2019-Customs dated 13 August 2019

Drawback Refund of Inputs on Zero Excise Items like Leather, Bicycles and Bus Bodies in Pre-GST Era under Para 3(a) and (3b) of Circular 83/2003 dated 18.09.2003 and Circular No. 97/2003 dated 14.11.2003 are not applicable for exports made in post GST era

·