TRQ Holders to Import Gold through IIBX under TRQ Mechanism of India-UAE CEPA

·         Import only through GIFT City Bullion Exchange

·         120 tonnes of Gold to be released at 11.5% + 2.5% Duty under TRQ of UAE FTA

·         Facility allowed only to jewellery manufacturer who has to give returns under IGCR Rules of Qty used

[Notification No. 43/2022-Customs dated 20 July, 2022]

[See Daily Index of Changes Issue dated 2 May 2022 (DIndex Code 15530) and issue dated 1 July 2022 (DIndex Code 15939)

Seeks to amend notification No. 22/2022-Customs, dated 30.04.2022 to enable TRQ holders to import gold through IIBX under TRQ mechanism of India-UAE CEPA

G.S.R.(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 22/2022-Customs,dated the 30th April, 2022,published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 328 (E), dated the 30th April, 2022, namely:-

In the said notification, in the Annexure, in the Table, for the Condition No. 2 and the entries relating thereto, the following Condition No. and entries shall be substituted, namely: -

“2

(a)   Importer-Exporter Code (IEC), mentioned in TRQ authorization specified in clause (b) of Condition No. 1 above, shall be Importer-Exporter Code (IEC) of nominated agencies as notified by RBI (in case of banks) or DGFT (for other agencies) or IFSCA (for qualified jewelers through India International Bullion Exchange). Additionally, TRQ authorization shall also contain GST Identification Number (GSTIN) of the jewellery manufacturer to whom TRQ is being issued.

(b)   The importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.”.

[F.No. CBIC-190354/223/2021-TO(TRU-I)-CBEC]

Previous to this, the condition (2) was as below:

2.

(a) In addition to the requirement at condition no. 1 above, the TRQ authorization shall also contain Importer-Exporter Code (IEC) of the nominated agency/IFSCA, GST Identification Number (GSTIN) of the jewellery manufacturer to whom TRQ is being issued.

(b) The importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017