Trade Must Declare Complete Description of Cashew Kernels in the Bills of Entry

The following Public Notice was issued by the Commissioner of Customs (Import) Jawaharlal Nehru Customs House on 19th November 2012.

[Customs Public Notice No. 63 dated 19th November 2012]

Subject: Declaration of full description of Cashew Kernels

The Importers, Exporters, CHAs and the general trade are hereby informed that henceforth the importers while filing Bills of Entry for clearance of Cashew Kernel consignments falling under headings 080132, 08013210, 08013220 & 08013290 shall declare complete description of the goods in order to verify the truth and accuracy of the declared transaction value. The item being an agro product, the value depends on various factors.

The description field shall contain the following within brackets,

A. Specifications

(i) General Characteristics : Cashew kernels obtained through roasting, shelling and peeling cashew nuts.

(ii) Special Characteristics :

(a) Cashew kernels White wholes (WW).

(b) Cashew kernels Scorched wholes (SW).

(c) Cashew kernels Desert wholes (DW)

(d) Cashew kernels White pieces.

(e) Cashew kernels Scorched pieces.

(f) Cashew kernels Desert pieces.

B. Grade

(i) White Wholes (WW) WW180, WW210, WW240, WW320, WW450, WW500, etc.

(ii) Scorched Wholes (SW) SW180, SW210, SW240, SW320, SW450, SW500, etc.

(iii) Desert Wholes Scorched Wholes Seconds (SSW), Desert Wholes (DW), etc.

(iv) White pieces Butts, Splits, Large White pieces, Small White Pieces (SWP), Baby Buds, etc.

(v) Scorched Butts SB, Scorched Splits (SS), Scorched Pieces (SP),Scorched Small Pieces (SSP), etc.

(vi) Desert Pieces Scorched Pieces Seconds (SPS), Desert Pieces (DP), etc.

C. Size Count/454 gms.

D. Colour Characteristics White/Pale ivory/Light ash brown etc.

E. Origin of Goods.

F. Any other parameter deemed fit by the Importer.

2. The unit code specified against each tariff item in the First Schedule to the Customs Tariff Act, 1975 should be mentioned in the Quantity field.

3. The Bills of Entry pertaining to Cashew Kernels having incomplete description or incorrect Unit Quantity Code shall be examined on first check basis to ascertain the above factors and shall be assessed after necessary amendment.

4. Any amendment in the Bill of Entry in the description field or in the quantity field on account of non-compliance of the above shall attract provisions of penalty under Section 117 of the Customs Act, 1962