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Customs


Frequently Asked Question (FAQ)
Customs

Question: As a manufacturer status holder we have our own warehouse in which we kept our export goods. The 12 months period is over. Can we take further extension?

An exporter who  a manufacturer and a Status Holder with a clean track record, can furnish an LUT initially for a period upto six months which may be extended by a further period not exceeding six months. Further extensions in the warehousing period in terms of paragraph 6(a) of the Circular No. 579/16/2001-CX dated 26.06.2001 can be allowed to only on furnishing security of 25% of the bond amount. 

Question: What is the period for which I can keep goods meant for exports in my warehouse?

Warehousing of goods is initially allowed for a period upto six months, which may be further extended by the Assistant /Deputy Commissioner, each extension being for a period not exceeding six months, subject to the verification that the goods have not deteriorated in quality. The maximum   period, for which goods may be left in the warehouse in which they are deposited, or in any warehouse to which such goods have been removed, is three years from the date on which such goods were first warehoused. Excisable goods shall be deemed to be cleared for home consumption on expiry of the warehousing period including the extensions granted, if any. Duty and interest @ 24% per annum is charged on such deemed removal. 

Question: How we can regularize the short shipment effected due to wrong packing made by us?

In case of short shipment, when part of a shipment covered by an SDF/GR form already filed with Customs is short-shipped, the exporter should give notice of short-shipment to the Customs in the form and manner prescribed. In case of delay in obtaining certified short-shipment notice from the Customs, the exporter should give an undertaking to the bank to the effect that he has filed the short-shipment notice with the Customs and that he will furnish it as soon as it is obtained.

Question: What is the meaning of expression Cenvat facility has not been availed in duty drawback?

The expressions “when Cenvat facility has not been availed”, used in the Drawback Schedule mean that the exporter shall satisfy the following conditions, namely:-

(a) the  exporter shall declare,  and  if  necessary,  establish  to  the satisfaction  of  the Assistant that no Cenvat facility has been availed for any of the inputs or input services used in the manufacture of the export product;

(b) if the goods are exported under bond or claim for rebate of duty of central excise, a certificate from the Superintendent of Customs or Superintendent of Central Excise in-charge of the factory of production, to the effect that no Cenvat facility has been availed for any of the inputs or input services used in the manufacture of the export product, is produced;

The certificate regarding non-availment of Cenvat facility is not required in the case of exports of handloom products or handicrafts or finished leather and other export products which are unconditionally exempt from the duty of central excise. 

Question: Our consignments for finished leather have been detained by Customs at IGI Airports and they maintain that exports cannot take place from Delhi. I s there any change in the Policy?

Export of Finished Leather, Wet Blue and EI Tanned Leather is now (With effect of 13th August,2013) permitted  only through the Sea Ports of Chennai, Mumbai (JNPT) & Kolkata and ICDs Kanpur & Tughlakabad DGFT can add any other port/ICDs. I have been given to understand that CLE has approached DGFT to include few airports, the request is under consideration.

Question: We want to set up Duty free shops at Indian International airports to give a boost to Indian exports. Can we avail such goods from supplier in India free of excise duty as the impact of Excise duty is over 10%&?

Yes you can do it. The owner of Duty Free Shop is required to make an application in writing to the jurisdictional Assistant/Deputy Commissioner of Customs, stating therein his intention to procure duty free excisable goods directly from the factory of manufacturer, for sale against foreign currency in Duty Free Shops located in the departure halls, or for sale in Duty Free Shops located in the arrival halls. The Assistant/Deputy Commissioner of Customs shall grant the permission. You shall then execute a running bond with such surety or security, as the Assistant/Deputy Commissioner of Customs may approve.

Question: What are the ports and airports 24x7 facility of Customs clearance is operation?

SEA PORTS

The facility of 24 X 7 Customs clearance for specified import viz. Goods covered by ‘facilitated’ Bills of Entry and specified exports viz. Factory stuffed containers and goods exported under free Shipping Bills has been made available, at the 18 sea ports at :

Chennai, Cochin, Ennore, Gopalpur, JNPT, Kakinada, Kandla, Kolkata, Mumbai, New Mangalore, Marmagoa,  Mundra, Okha, Paradeep, Pipavav, Sikka, Tuticorin, Vishakapatnam

AIRPORTS

The facility of 24 X 7 Customs clearance for specified imports viz. Goods covered by ‘facilitated’ Bills of Entry and all exports viz. Goods covered by all Shipping Bills has also been made available at the 17 air cargo complexes at:

Ahmedabad, Amritsar, Bangalore, Chennai, Coimbatore, Cochin, Calicut, Delhi, Goa, Hyderabad, Indore, Jaipur, Kolkata, Mumbai, Nashik, Thiruvananthapuram, Vishakhapatnam.


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