Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022
Notified
·
The New Rules come into effect from September 10,
2022
·
The Current Notification No.74/2022-Customs (N.T.)
dated September 09, 2022 supersedes the existing Customs (Import of Goods at
Concessional Rate of Duty) Rules, 2017 (Notification No. 68/2017-Customs (N.T.)
dated 30 June 2017)
·
An importer intends to avail the benefit of any notification and such benefit is dependent upon the use of the goods imported
being covered by that notification for the manufacture of any commodity or provision of output service or being put to a specified
end use.
·
1. Short title and
commencement
·
2. Application
·
3. Definition
·
4. Importer to give one-time
prior information
·
5. Procedure to be followed.
·
6. Importer to maintain
records
·
7. Procedure for allowing
imported goods for job work
·
8. Procedure for allowing
imported goods for unit transfer
·
9. Procedure for supplying
imported goods to the end use recipient
·
10. Re-export or clearance
of unutilised or defective goods
·
11. Recovery of duty in
certain case
·
12. Penalty
·
13. References in any rule,
notification, circular, instruction, standing order, trade notice or other
order pursuance to the Customs (Import of Goods at Concessional Rate of Duty
for Manufacture of Excisable Goods) Rules,1996
·
Form IGCR- 1 - PART-A -
Prior information to be provided by the importer
·
PART-B - Bond details
·
Form IGCR- 2 - Intimation
regarding non-receipt of goods imported to be provided by the Importer
·
Form IGCR -3 - Monthly
Statement
·
Form IGCR -3A - [See rule
6(2)] - Details for ______, 20 _____
G.S.R………… (E). - In exercise of the powers
conferred by section
156 of the Customs Act, 1962 (52 of 1962),
and in supersession of the Customs (Import
of Goods at Concessional Rate of Duty) Rules, 2017, except as respect things done or omitted
to be done before such supersession, the Central Government hereby makes the following rules,
namely: -
1.
Short title and commencement. - (1) These rules may be called the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022.
(2) They shall come into force on the date of their publication in the Official Gazette.
2.
Application. - (1) These rules shall apply where -
a.
a notification provides for the observance of these rules;
b.
an importer intends to avail the benefit of any notification and such benefit is dependent upon the use of the goods imported
being covered by that notification for the manufacture of any commodity or provision of output service or being put to a specified
end use.
3.
Definition. – (1) In these rules, unless the context otherwise requires, -
a.
“Act” means the Customs Act, 1962 (52 of 1962);
b.
“capital goods” means goods, the value of which is capitalized in the books of account of the importer;
c.
“customs automated system” means the
Indian Customs Electronic Data Interchange
System;
d.
“date of import” means the date of the order made by the proper officer under section 47, permitting clearance
of the goods;
e.
“Form” means a form annexed to these rules;
f.
“information” means the information provided by the importer
who intends to avail the benefit of a notification;
g.
“job work” means any treatment, process or manufacture, consistent with the notification undertaken by a person on goods belonging to the importer except gold, jewellery and articles thereof, and other precious
metals or stones
and the term “job worker”
shall be construed accordingly;
h.
“jurisdictional Custom Officer” means an officer of Customs of a rank equivalent to the rank of Superintendent
or Appraiser exercising jurisdiction over–
a.
the premises
where either the goods imported shall be put to use for manufacture or for rendering output services;
b.
the primary address specified in the Importer Exporter Code issued by Directorate General of Foreign Trade in other cases;
i.
“manufacture” means the processing of raw materials or inputs by the importer in any manner that results in emergence of a new product having a distinct
nature or character or use or name; and the term “manufacturer” shall be construed accordingly;
j.
“notification” includes any notification issued under sub-section (1) of section 25 and section 11 of the Act;
k.
“output service” means supply of service excluding after-sales service, utilising imported goods.
l.
“section” means a section
of the Act.
m.
“specified end use” means dealing with the goods imported
in a manner specified
in the notification and includes supply
to the intended person and the term “end use recipient” shall
be construed accordingly.
(2) Words and expressions used in these rules and not defined but defined in the Act shall have the same meanings
as assigned to them in the said Act.
4.
Importer to give one-time prior
information.
(1) The importer
shall provide one-time
prior information on the common portal,
in Form IGCR-1 containing the following particulars, namely:-
i.
the name and address
of the importer and his job worker, if any;
ii.
the goods produced or process
undertaken at the manufacturing facility of the importer or his job worker, if any, or both;
iii.
the nature and description of goods imported
used in the manufacture of goods at the
premises of the importer
or the job worker, if any;
iv.
particulars of the notification applicable on such import;
v.
nature of output service rendered
utilising the goods
imported;
vi.
particulars
of premises intended to be used in case of unit transfer;
vii.
details of the end use recipient
in cases where goods imported
are supplied for specified end use; and
viii.
the intended ports of import.
(2)
On acceptance of the information, an Import of Goods at Concessional Rate of
Duty(IGCR) Identification Number (IIN)
shall be generated
against such information :
Provided that such information may be updated on the common portal in case of a change in the
details furnished in Form IGCR-1.
(3)
The importer who intends to avail the benefit of a notification shall submit
a continuity bond with such surety or security
as deemed appropriate by the Deputy Commissioner
of Customs or Assistant
Commissioner of Customs having jurisdiction over the premises where the goods imported shall be put to use for manufacture of goods or for rendering output service or being put to use for a specified
end use, with an undertaking to pay-
a.
in case of a notification that provides a duty exemption,
the amount equal to the difference between the duty leviable on inputs but for the exemption and that already paid, if any, at the time of import,
along with interest,
at the rate fixed by notification issued under section
28AA, for the period starting from the date of import of the
goods on which
the exemption was availed and ending with the date of actual payment
of the entire amount of the difference
of duty that he is liable to pay ;
b.
in all cases where the notification is other than one that provides an exemption
benefit, the amount equal
to the assessable value of the goods being imported.
5.
Procedure to be followed.–
(1) The importer who intends to avail the benefit of a notification shall be required
to mention the IIN (referred to in sub-rule (2) of Rule 4) and continuity
bond number and details while filing the Bill of Entry.
(2)
The Deputy Commissioner of Customs or, as the case may be, Assistant Commissioner of Customs at the custom station of importation shall allow the benefit of the notification to the importer.
(3)
Where a Bill of Entry is cleared
for home consumption, the bond submitted
by the importer
gets debited automatically in the customs automated
system and the details shall be made available electronically to the jurisdictional Customs Officer.
6.
Importer to maintain records.- (1) The importer
shall maintain an account so as to clearly
indicate -
i.
quantity and
value of goods imported;
ii.
quantity and
date of receipt of the goods
imported in the relevant premises;
iii.
quantity of such goods consumed
including the quantity
used domestically for manufacture, quantity exported,
if any, to fulfil the intended purpose and quantity
of goods sent to an end
use recipient;
iv. quantity of goods sent for job work and the nature of
job work carried out;
v.
quantity of goods received after job work;
vi.
quantity of goods re-exported,
if any, under rule 10; and
vii. quantity remaining in stock, according to bills of entry,
and shall produce the said account as and when required
by the Deputy Commissioner of Customs, or, as the case may be, the Assistant Commissioner of Customs having jurisdiction over the premises
or where the goods imported
shall be put to use for manufacture of goods or for rendering output service:
Provided that in case of non-receipt or short receipt
of goods imported
in the relevant premises, the importer
shall intimate such non-receipt or short receipt
immediately on the common portal in the
Form IGCR-2.
(2) The importer
shall submit a monthly
statement on the common portal in the Form IGCR- 3 by the tenth
day
of the following month;
Provided that the importer may submit details of goods consumed in the Form IGCR-3A at any point of time, for immediate
recredit of the bond which shall become a part of the monthly
statement of the subsequent month.
7.
Procedure for allowing imported goods for job work. – (1) The importer
shall maintain a record of the goods sent for job work during the month and mention
the same in the monthly statement referred to in sub-rule (2) of
Rule 6.
(2)
The importer shall send the goods to the premises of the job worker under an invoice
or wherever applicable, through an electronic-way bill, as specified
in the Central Goods
and Services Tax Act, 2017 (12 of 2017), mentioning the
description and quantity of the goods.
(3)
The maximum period for which the goods can be sent to the job worker shall be six months
from the date of
invoice or electronic way bill referred to in sub-rule (2).
(4)
In case the importer is unable to establish that the goods sent for job work have been used as per the particulars mentioned under rule 4, the jurisdictional Customs Officer shall take necessary action
against the importer under rule 11 and
12.
(5)
The job worker shall,-
i.
maintain an account of receipt of goods,
manufacturing process
undertaken thereon and
the waste generated, if any,
during such process;
ii.
produce the account details
before the jurisdictional Customs
Officer as and when required by the said officer;
iii.
after completion of the job work send the processed
goods to the importer or to another job worker as directed
by the importer for carrying out the remaining
processes, if any,
under the cover of an invoice or electronic way bill.
8.
Procedure for allowing imported goods for unit transfer. – (1) The importer
shall maintain a record of the goods sent
for unit transfer during the month and
mention the same in the
monthly statement referred to
in sub-rule (2) of rule 6.
(2)
The importer shall send the goods under an invoice
or wherever applicable, through an electronic-way bill, as specified
in the Central Goods and Services
Tax Act, 2017 (12 of 2017),
mentioning the description and quantity of the goods.
(3)
The importer shall in relation to transfer of goods to another
unit,-
i.
maintain an account of receipt of goods,
manufacturing process
undertaken thereon and
the waste generated, if any,
during such process;
ii.
produce the account details
before the jurisdictional Customs
Officer as and when required by the said officer;
iii.
after completion of the said process, send the processed
goods back to the premises
of the importer from where
the goods were received
or to a job worker for carrying out the remaining processes, if any, under the cover of an invoice
or electronic way bill.
9.
Procedure for supplying imported
goods to the end use recipient. – (1) The importer
shall maintain a record of the goods supplied to the end use recipient
during the month and mention the same in the monthly statement
referred to in sub-rule (2) of rule 6.
(2)
The importer shall send the goods under an invoice
or wherever applicable, through an electronic way bill, as specified
in the Central Goods
and Services Tax Act, 2017 (12 of 2017), mentioning the description and quantity of the goods.
(3)
In
case of supply for replenishment or Export against supply, the end use recipient shall,-
i.
maintain an account of receipt of goods, manufacturing process undertaken thereon and the
waste generated, if any,
during such process;
ii.
produce the account details
before the jurisdictional Customs
Officer as and when required by the said officer;
iii.
produce the relevant details to the importer
for fulfilment of the benefit under the notification;
10. Re-export
or clearance
of unutilised or defective
goods. - (1) The importer who has availed the benefit of a notification shall use the goods imported
in accordance with the conditions mentioned in the concerned notification within the period and with respect
to unutilised or defective
goods, so imported,
the importer shall
have an option
to either re-export or clear the same for home consumption, within the said period, namely –
(i)
within the period specified in the notification;
(ii)
within six months from the date of import, where the time period is not specified in the notification:
Provided that, the said period of six months can be further extended by the jurisdictional Commissioner for a period not exceeding
three months, if sufficient reason is shown that the causes for not conforming to the time period were beyond the importer’s control.
(2)
Any re-export of the unutilised or defective goods
referred to in sub rule (1) shall
be
recorded by the importer in the monthly statement by providing the details of necessary export documents:
Provided
that the value of such goods for re-export shall not be less than the value of the said goods at the time of import.
(3)
The importer who intends to clear unutilised or defective
goods for home consumption shall have an option of voluntary payment
of
applicable duty along with interest
on
the common portal and the particulars of such clearance and the duty payment shall be recorded by the importer in the monthly statement.
(4)
The importer shall have an option to clear the capital goods imported,
after having been used for the specified purpose,
on payment of duty equal to the difference between the duty leviable on such goods but for the exemption
availed and that already paid, if any, at the time of importation, along with interest,
at the rate fixed by the notification issued under section
28AA, on the depreciated value allowed in straight
line method as under —
i.
for every quarter in the first year @
4%;
ii.
for every quarter in the second year @ 3%;
iii.
for every quarter in the third year @
3%;
iv.
for every quarter in the fourth and fifth year @
2.5%;
v.
and
thereafter for every quarter @ 2%.
Explanation. - (1) For the purpose of computing
rate of depreciation under this rule for any part
of a quarter, a full quarter
shall be taken into account.
(2)
The depreciation shall be allowed from the date when the capital goods imported have come into use for the purpose
as laid down in the notification, upto the date of its clearance.
(5)
The importer shall have the option of voluntary payment of the duty along with interest,
through the common portal and the particulars of such clearance and the duty payment shall be recorded by the importer
in the monthly statement.
11. Recovery
of duty in certain case. – (1) In the event of any failure on the part of the importer to comply with the conditions mentioned in sub-rule (1) of rule 10 or where the payment
referred in sub-rules
(3) and (4) of rule 10 is not paid or short paid, the Deputy
Commissioner of Customs or, as the case may be, Assistant
Commissioner of Customs having jurisdiction over the premises where the imported goods shall be put to use for manufacture of goods or for specified end use or for rendering output service shall take action by invoking
the Bond to initiate the recovery proceedings of an amount as under -
a.
in case of a notification that provides a duty exemption,
equal to the difference between the duty leviable on such goods but for the exemption and that already paid, if any, at the time of importation, along with interest, at the rate fixed by notification issued under section 28AA, for the period
starting from the date of import of the goods on which
the exemption was availed and ending
with the date of actual payment of the entire amount of the difference of duty that he is liable to pay;
b.
in cases where the notification
is other than one that provides
an exemption benefit, an amount
equal to the assessable value of the goods being imported.
(2) Notwithstanding anything contained in these rules in relation to removal and processing of imported goods for job-work, the importer shall be responsible for ensuring that the said goods are used in accordance with the purposes provided in the notification and in the event of failure to do so, the Deputy Commissioner of Customs, or, as the case may be, the Assistant Commissioner of Customs having jurisdiction over the premises where the imported goods shall be put to use for manufacture
of goods or for
specified end use or for
rendering output service shall take action in accordance with these rules, without prejudice to any other action which may be taken under the Act, rules or regulations made thereunder or under any other law for the time being in force.
12. Penalty. -The importer or a job worker who contravenes any of the provisions of these rules or abets such contravention shall be liable
to a penalty to an extent of the amount specified
under clause (ii) of sub-section (2) of section 158 without prejudice
to any other action which may be taken under the Act, rules or regulations made thereunder or under any other law for the
time being in force.
13. References in any rule, notification, circular, instruction, standing order, trade notice or other order pursuance to the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules,1996 and any provision thereof or to the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016 and any corresponding provisions thereof or to the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 and any corresponding provisions thereof shall be construed
as reference to the Customs(Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022.
[See rule 4(1)]
I.
Details
of importer
|
Sl.No |
Information |
Details |
|
1 |
I.E.C No. |
|
|
2 |
Name of the importer |
|
|
3 |
Principal address of
the importer |
|
|
4 |
GSTIN |
|
|
5 |
Port of import |
|
II.
Goods imported at concessional rate intended to be used at premises
of importer or job worker
or for a specified end use:
|
Sl.No |
CTH |
Description of goods
imported to be used |
|
(1) |
(2) |
(3) |
|
|
|
|
III. The notification benefit availed
and
intended purpose
|
Sl.No |
Notification number |
S.no
in the notification |
Type of intended purpose |
Manufacturing |
|
|
|
|
* |
Description of goods
intended to be manufactured by use of raw
materials or components
imported at concessional rate of duty |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
|
|
|
|
|
|
Imported for Specified
end use |
When intended purpose
is export of goods |
When supplied to an end
use recipient |
Provision of output
service |
||
|
Description of specified
end use |
CTH |
Description of goods
intended to be exported |
Details of end use recipient
|
SAC Code |
Description of service
intended to be provided by use of raw materials or components imported at concessional
rate of duty |
|
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
|
|
|
|
|
|
|
(1) Manufacturing (2) Specified End Use (3)
Export of goods (4) Supply to end use recipient
(5) Provision of output
service
IV. Manufacturing Facilities intended to be used for
IGCR by Importer
|
Sl.No. |
GSTIN |
Address of the manufacturing unit |
Goods produced or process undertaken at the
manufacturing facility
of the importer. |
|
(1) |
(2) |
(3) |
(4) |
|
|
|
|
|
V.
Manufacturing facilities intended to be used for IGCR by job worker (in case of more than one job worker, above information should be furnished in respect of each job worker)
|
Sl.No. |
GSTIN of Job worker or PAN of job worker |
Address of the manufacturing unit
of job worker |
Goods produced or process undertaken at the
manufacturing facility
of the job worker. |
|
(1) |
(2) |
(3) |
(4) |
|
|
|
|
|
VA. Manufacturing facilities
intended to be used for
IGCR in cases of
unit transfer
|
Sl.No. |
GSTIN of the unit |
Address of the manufacturing unit |
Goods produced or process undertaken at the
manufacturing facility |
|
(1) |
(2) |
(3) |
(4) |
|
|
|
|
|
VB. Details of the end use
recipient
|
Sl.No. |
GSTIN of end use recipient |
Address of the unit
of end use recipient |
Goods produced or process
undertaken at the manufacturing facility of the end use recipient |
Details of exports, if any, to be made by end use recipient, utilising goods imported |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
|
|
|
|
|
PART-B
(To
be filled after submission of Part A)
|
1 |
Continuity bond
no. and date |
|
|
(a) |
Amount of Bond |
|
|
(b) |
Balance amount of Bond |
|
Note:- The amount of bond will be the estimated
duty foregone during the financial year
[See rule 6(1)]
I.
IIN:
_________
II.
Details
of goods not received
|
Sl. No |
Bill of entry no |
BE date |
Port of import |
Invoice S.No |
Item S.no |
Quantity not received |
Amount paid |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
|
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|
Form IGCR
-3
[See rule 6(2)]
I.
IIN :
II.
Details
of goods imported, consumed, re-exported,
pending for use or cleared on payment of duty during the month:
|
BE Number |
BE Date |
Port of import |
Invoice S.No |
Item S.No |
Description of goods |
Specified purpose |
Quantity of import |
Date of clearance |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
|
|
|
|
|
|
|
|
|
|
Contd…
|
Value of goods |
Duty foregone |
Quantity received |
Date of receipt of goods |
Quantity not received |
Quantity used for intended purpose |
Used for Manufacturing goods that are supplied domestically
[out of (18)] |
Supply to end use recipient [out of (18)] |
Used for Manufacturing goods that are exported [out of (18)] |
|||
|
BCD |
Other Customs duties |
IGST |
Cess |
||||||||
|
(10) |
(11) |
(12) |
(13) |
(14) |
(15) |
(16) |
(17) |
(18) |
(18A) |
(18B) |
(18C) |
|
|
|
|
|
|
|
|
|
|
|
|
|
Contd…
|
Goods Re exported (Quantity) |
Goods cleared on payment
of duty (Quantity) |
Quantity pending in stock |
|
|
Quantity pending in the importer's premises |
Quantity pending with job worker
or other units of the importer |
||
|
(19) |
(20) |
(21) |
(22) |
|
|
|
|
|
III. Job work details:
|
BE Number |
BE Date |
Port of import |
Invoice S.No |
Item S.No |
Quantity sent for Job work |
Job worker GSTIN |
Delivery challan/e way bill |
Date |
Quantity used for intended purpose
and removed directly from the JW premises |
Quantity used for intended purpose
and received back at the importer's premises |
Quantity used for intermediate product and received
back at importer's premises |
Quantity received at the importer's premises from the JW without processing |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
(13) |
|
|
|
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|
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|
|
III A. Unit transfer details:
|
BE Number |
BE Date |
Port of import |
Invoice S.No |
Item S.No |
Quantity sent for Unit transfer |
GSTIN of the unit |
Delivery challan/e way bill |
Date |
Quantity used
for intended purpose
and removed directly from the unit |
Quantity used for intended purpose and
received back at the importer's premises |
Quantity used for
intermediate product
and received back at importer's premises |
Quantity
received at the importer's premises from
the unit without processing |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
(13) |
|
|
|
|
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|
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|
|
IV. Re-export details:
|
BE Number |
BE Date |
Port of import |
Invoice S.No |
Item S.No |
Quantity re-exported |
SB No. |
SB Date |
SB Invoice
S.no |
SB Item S.no |
Port of export |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
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V.
Clearance on payment of duty:
|
BE Number |
BE Date |
Port of import |
Invoice S.No |
Item S.No |
Quantity cleared |
Amount paid |
Capital goods cleared after depreciation (Yes or No) |
Remarks |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
|
|
|
|
|
|
|
|
|
|
VA. Supply to end use recipient:
|
BE Number |
BE Date |
Port of import |
Invoice S.No |
Item S.No |
Quantity sent to end use
recipient |
GSTIN of end use
recipient |
Delivery challan/e way bill |
Date |
IEC of the end use recipient (if applicable) |
Nature of Supply
(choose one of
the following*) |
Replenishment Authorisation Detail
# |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
|
|
|
|
|
|
|
|
|
|
|
|
|
* Replenishment ; Tariff Quota ;
Export against supply ; # only
in case of Replenishment
|
BE Number |
BE Date |
Port of import |
Invoice S.No |
Item S.No |
Whether exports are by end use recipient (yes/no) |
GSTIN of end use recipient |
Delivery challan/e- way bill [when supplied to end use
recipient] |
Quantity of imported inputs utilised
in the goods exported |
SB No. |
SB Date |
Port of export |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
|
|
|
|
|
|
|
|
|
|
|
|
|
Contd..
|
SB Invoice S.No. |
SB Item S.no |
Description of goods exported |
Quantity Exported |
Export under Replenishment (Y/N) |
BRC Received (Y/N) |
Additional Remarks |
|
(13) |
(14) |
(15) |
(16) |
(17) |
(18) |
(19) |
|
|
|
|
|
|
|
|
Form IGCR
-3A
[See rule 6(2)]
I.
IIN :
II.
Details
of goods imported, consumed, re-exported, pending for use or cleared on payment of duty during the month:
|
BE Number |
BE Date |
Port of import |
Invoice S.No |
Item S.No |
Description of goods |
Specified purpose |
Quantity of import |
Date of clearance |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
|
|
|
|
|
|
|
|
|
|
Contd…
|
Value of goods |
Duty foregone |
Quantity received |
Date of receipt of goods |
Quantity not received |
Quantity used for intended purpose |
Used for Manufacturing goods
that are supplied domestically [out
of (18)] |
Supply to end
use recipient [out
of (18)] |
Used for Manufacturing goods
that are exported [out of (18)] |
|||
|
BCD |
Other Customs duties |
IGST |
Cess |
||||||||
|
(10) |
(11) |
(12) |
(13) |
(14) |
(15) |
(16) |
(17) |
(18) |
(18A) |
(18B) |
(18C) |
|
|
|
|
|
|
|
|
|
|
|
|
|
Contd…
|
Goods Re exported (Quantity) |
Goods cleared on payment
of duty (Quantity) |
Quantity pending in stock |
|
|
Quantity pending in the importer's
premises |
Quantity pending with job worker
or other units of the importer |
||
|
(19) |
(20) |
(21) |
(22) |
|
|
|
|
|
III.
Job
work details:
|
BE Number |
BE Date |
Port of import |
Invoice S.No |
Item S.No |
Quantity sent for Job work |
Job worker GSTIN |
Delivery challan/e way bill |
Date |
Quantity used for intended purpose
and removed directly from the JW premises |
Quantity used for intended purpose
and received back at the importer's premises |
Quantity used for intermediate product and received
back at importer's premises |
Quantity received at the importer's premises from the JW without processing |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
(13) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
IIIA. Unit transfer details:
|
BE Number |
BE Date |
Port of import |
Invoice S.No |
Item S.No |
Quantity sent for Unit transfer |
GSTIN of the unit |
Delivery challan/e way bill |
Date |
Quantity used for intended purpose
and removed directly from the unit |
Quantity used for intended purpose
and received back at the importer's premises |
Quantity used for intermediate product and received
back at importer's premises |
Quantity received at the importer's premises from the unit without
processing |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
(13) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
IV.
Re-export details:
|
BE Number |
BE Date |
Port of import |
Invoice S.No |
Item S.No |
Quantity re-exported |
SB No. |
SB Date |
SB Invoice
S.no |
SB Item S.no |
Port of export |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
|
|
|
|
|
|
|
|
|
|
|
|
V.
Clearance on payment of duty:
|
BE Number |
BE Date |
Port of import |
Invoice S.No |
Item S.No |
Quantity cleared |
Amount paid |
Capital goods cleared after
depreciation (Yes
or No) |
Remarks |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
|
|
|
|
|
|
|
|
|
|
VA.
Supply to end use recipient:
|
BE Number |
BE Date |
Port of import |
Invoice S.No |
Item S.No |
Quantity sent to end use
recipient |
GSTIN of end use
recipient |
Delivery challan/e way bill |
Date |
IEC of the end use recipient (if applicable) |
Nature of Supply
(choose one of
the following*) |
Replenishment Authorisation Detail # |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
|
|
|
|
|
|
|
|
|
|
|
|
|
* Replenishment ; Tariff Quota ;
Export against supply ; # only
in case of Replenishment
|
BE Number |
BE Date |
Port of import |
Invoice S.No |
Item S.No |
Whether exports are by end use recipient (yes/no) |
GSTIN of end use
recipient |
Delivery challan/e- way bill [when supplied to end
use recipient] |
Quantity of imported inputs utilised in the goods
exported |
SB No. |
SB Date |
Port of export |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
|
|
|
|
|
|
|
|
|
|
|
|
|
Contd…
|
SB Invoice S.No. |
SB Item S.no |
Description of goods exported |
Quantity Exported |
Export under Replenishment (Y/N) |
BRC Received (Y/N) |
Additional Remarks |
|
(13) |
(14) |
(15) |
(16) |
(17) |
(18) |
(19) |
|
|
|
|
|
|
|
|
(F.No
: 450/28/2016-Cus-IV)