Taxmann's Customs Law & Foreign Trade Policy

E G A P

CHAPTER-HEADS E G A P

I-7 I-23



Glossary (Acronyms)

I-27

1 R E T P A H C

:

Section-wise Index

: : : : : : : : : : : : : : : : : : : : : : : :



5 2 R E T P A H C

Contents

4 2 R E T P A H C



2 R E T P A H C

INTRODUCTION TO CUSTOMS DUTY

1

3 R E T P A H C 4 R E T P A H C 5 R E T P A H C

TYPE OF CUSTOM DUTIES

20

CLASSIFICATION OF GOODS

61

PRINCIPLES OF CLASSIFICATION OF GOODS

91

6 R E T P A H C 7 R E T P A H C 8 R E T P A H C 9 R E T P A H C 0 1 R E T P A H C 1 1 R E T P A H C 2 1 R E T P A H C 3 1 R E T P A H C 4 1 R E T P A H C 5 1 R E T P A H C 6 1 R E T P A H C 7 1 R E T P A H C 8 1 R E T P A H C 9 1 R E T P A H C 0 2 R E T P A H C 1 2 R E T P A H C 2 2 R E T P A H C 3 2 R E T P A H C

VALUATION FOR CUSTOMS DUTY

105

METHODS OF VALUATION FOR CUSTOM

130

VALUATION OF EXPORT GOODS

145

ASSESSMENT IN CUSTOMS

149

ADMINISTRATIVE SET UP OF CUSTOMS

162

CUSTOMS PROCEDURES

171

IMPORT PROCEDURES

197

EXPORT PROCEDURES

237

CUSTOMS BROKER

254

BAGGAGE

266

CUSTOMS PROCEDURES FOR COURIER AND POST

278

EXEMPTION FROM CUSTOMS DUTY

287

INTERPRETATION OF EXEMPTION NOTIFICATION

294

SPECIFIC EXEMPTIONS IN CUSTOMS

298

REMISSION, RE-IMPORTS AND RE-EXPORTS

317

DEPARTMENTAL ADJUDICATION

330

DEMANDS OF CUSTOMS DUTY AND INTEREST

337

INTEREST FOR DELAYED PAYMENT OF CUSTOMS DUTY

349

DEMANDS FOR UNDERVALUATION OF CUSTOMS DUTY

353

DEMANDS FOR SUPPRESSION, WILFUL MISSTATEMENT OR COLLUSION 360

363

RECOVERY OF DUES

I-5

S D A E H R E T P A H C

I-6 E G A P

7 2 R E T P A H C 8 2 R E T P A H C 9 2 R E T P A H C 0 3 R E T P A H C 1 3 R E T P A H C 2 3 R E T P A H C 3 3 R E T P A H C 4 3 R E T P A H C 5 3 R E T P A H C 6 3 R E T P A H C 7 3 R E T P A H C 8 3 R E T P A H C 9 3 R E T P A H C 0 4 R E T P A H C 1 4 R E T P A H C 2 4 R E T P A H C 3 4 R E T P A H C 4 4 R E T P A H C 5 4 R E T P A H C 6 4 R E T P A H C 7 4 R E T P A H C 8 4 R E T P A H C 9 4 R E T P A H C 0 5 R E T P A H C 1 5 R E T P A H C 2 5 R E T P A H C 3 5 R E T P A H C 4 5 R E T P A H C 5 5 R E T P A H C

: : : : : : : : : : : : : : : : : : : : : : : : : : : : : :

6 2 R E T P A H C

REFUND OF CUSTOMS DUTY AND INTEREST

370

WAREHOUSING IN CUSTOMS

385

ENFORCEMENT POWERS OF CUSTOMS OFFICERS

413

PENALTIES FOR NON-PAYMENT CUSTOMS DUTY

441

OTHER PENALTIES IN CUSTOMS ACT

445

CONFISCATION IN CUSTOMS

460

MISCELLANEOUS PROVISIONS IN CUSTOMS LAW

474

CRIMINAL OFFENCES IN CUSTOMS

487

SETTLEMENT COMMISSION

498

PROOFS IN ADJUDICATION AND PROSECUTION

509

APPEALS - GENERAL PROVISIONS

516

DEPARTMENTAL APPEAL AND REVIEW

532

FIRST APPEAL AND REVISION

540

APPEAL TO TRIBUNAL

547

POWERS AND LIMITATIONS OF TRIBUNAL

563

APPEAL TO HIGH COURT AND SUPREME COURT

567

OVERVIEW OF FOREIGN TRADE POLICY 2015-2020

573

FT(D&R) ACT AND RULES

584

PROCEDURES UNDER FOREIGN TRADE POLICY

593

POLICY FOR IMPORT AND EXPORT OF GOODS

615

EXPORT PROMOTIONAL MEASURES

641

ADVANCE AUTHORISATION

654

DUTY FREE IMPORT AUTHORISATION (DFIA)

673

GEM AND JEWELLERY UNITS

677

DUTY DRAWBACK

682

EPCG AUTHORISATION

704

EOU/STP/EHTP/BTU

716

OTHER SCHEMES SIMILAR TO EOU

746

DEEMED EXPORTS

751

SPECIAL ECONOMIC ZONES

756

SUBJECT INDEX

i

E G A P

CONTENTS

E G A P

INTRODUCTION TO CUSTOMS DUTY w a L s m o t s u C f o d n u o r g k c a B f e i r B

y t u D s m o t s u C f o e r u t a N

s r e t a w s m o t s u c d n a s r e t a W l a i r o t i r r e T

t c A s m o t s u C r e d n u ’ s d o o G ‘

y t u d s m o t s u c f o e t a r d n a s m o t s u C r o f n o i t a c fi i s s a l C

TYPE OF CUSTOM DUTIES

y t u D s m o t s u C c i s a B

t r o p m i f o e m i t e h t t a s d o o g n o T S G I

t r o p m i f o e m i t e h t t a s d o o g n o s s e C n o i t a s n e p m o C T S G

s m o t s u c f o y t u d s a e g r a h c r u S e r a f l e W l a i c o S

s s e C e r u t c u r t s a r f n I d n a d a o R

) D V C ( ) 1 ( 3 n o i t c e s r e d n u y t u D s m o t s u C l a n o i t i d d A

) 3 ( 3 n o i t c e s r e d n u y t u D l a n o i t i d d A

) D A S D V C l a i c e p S ( ) 5 ( 3 n o i t c e s r e d n u y t u D l a n o i t i d d A

s e i t u D e v i t c e t o r P

s d o o g d e s i d i s b u s n o y t u d g n i l i a v r e t n u o C

s e l c i t r a d e p m u d n o y t u D g n i p m u D i t n A

s e r u s a e m d r a u g e f a S

s m o t s u C f o D C C N

y t u d s m o t s u c n o s s e c n o i t a c u d E

s s e C n o i t a c u d E r e h g i H d n a y r a d n o c e S

I-7

58

2.14

54

2.12

58

2.15

57

2.13

35

2.11

32

2.9

31

2.7

32

2.10

31

2.8

27

2.6

24 2.4

21 2.2

26 2.5

23 2.3

20 2.1

15 1.4

6 1.2

17 1.5

10 1.3

1 1.1

I-5 

Chapter-heads



Section-wise Index

I-23 

Glossary (Acronyms)

I-27

1

2

S T N E T N O C

E G A P

s s e C

CLASSIFICATION OF GOODS ) A T C ( t c A f f i r a T s m o t s u C

f f i r a T s m o t s u C f o w e i v r e v O

f f i r a T f o n o i t a t e r p r e t n I r o f s e l u R f f i r a T n i R I G f o n o i t a c i l p p A

s g n i d a e h s u o i r a v n n o e i e a t w c t fi e i b s s t a c l i c fl n o o t c g f n i o t s a t e l r s e a a r P c s f n n o i o n i n s o v o i i i t t o a a c r c fi p i fi i r s s e s s h a a t l l O C C

PRINCIPLES OF CLASSIFICATION OF GOODS y r o e h T e c n a l r a P e d a r T

t n n e o i m t t a r c a fi n p o i s i e t s d a a c n l c fi o i n s n s n i a o e o s i l t i c t a U a f c c o fi fi d i n s i s e s E s l s a p f a l i o l c c C e n f i o d c r n n p n a a r e v d e r N l e h S e t u H R O B

VALUATION FOR CUSTOMS DUTY

t c A s m o t s u C f o e s o p r u p r o f e u l a V

n o i t a t r o p m i f o e c a l p d n a e m i t e h t t a e u l a v n o i t c a s n a r T

n o i t a u l a V s m o t s u C r o f e g n a h c x E f o e t a R

t n e m e e r g A n o i t a u l a V O T W

s n o i s u l c n I e u l a V s m o t s u C

s m o t s u c f o e u l a v e l b a s s e s s A m o r f s n o i s u l c x E

s r a c r o t o M d l o d n a y r e n i h c a M d n a h d n o c e s f o n o i t a u l a V

r e t r o p m I y b e u l a v f o n o i t a r a l c e D

f i s k c e h c l a n o i t i d d a d n a r e t r o p me u il na ov sd ne or i a t l a c ge i l d b t ou lo a b na ot i t b i d u do Ad

128

5.8

y t u d t r o p x E

129

5.9

125

5.7

109

5.5

108

5.3

123

5.6

109

5.4

107

5.2

103 4.5

105

5.1

101 4.4

85 3.7

98 4.3

84 3.6

97 4.2

77 3.5

66 3.3

91 4.1

69 3.4

64 3.2

59 2.17

61 3.1

58 2.16

I-8

3

4

5

E G A P

METHODS OF VALUATION FOR CUSTOM t n e m e e r g A n o i t a u l a V O T W

n o i t a u l a v s m o t s u c r o f s d o o g e m a s f o e u l a v n o i t c a s n a r T

n o i t a u l a v s m o t s u c r o f s d o o g l a c i t n e d i f o e u l a v n o i t c a s n a r T n o i t a u l a v s m o t s u c r o f s d o o g r a l i m i s f o e u l a v n o i t c a s n a r T n o i t a u l a v s m o t s u c r o f e u l a V e v i t c u d e D

n o i t a u l a v s m o t s u c r o f e u l a V d e t u p m o C

n o i t a u l a v s m o t s u c r o f d o h t e M l a u d i s e R

VALUATION OF EXPORT GOODS s d o o g t r o p x e f o t n e m s s e s s a r o f e u l a v n o i t c a s n a r T r e t r o p x e y b d e r a l c e d s a e u l a v f o n o i t c e j e R

t r o p x e r o f n o i t a r a l c e d s i m / g n i c i o v n I r e v O

ASSESSMENT IN CUSTOMS t n e m s s e s s A

y t u D s m o t s u C f o t n e m s s e s s A f l e S

t n e m s s e s s a f l e s n o s s e c x e n i d i a p s a w y t u d s m o t s ur ce t fr i do np um fi e y Rb

s m o t s u c n i t n e m s s e s s a l a n o i s i v o r P

t n e m s s e s s a l a n o i s i v o r p f o e s a c n i t s e r e t n I

t n e m s s e s s a f t o n n e o m i t s a s s e i s l s a n a t fi n r e e t m f g a d d u n j u t f s e e R B

n o i t a x a t n i l e p p o t s e r o

161

o N

ADMINISTRATIVE SET UP OF CUSTOMS

n o i t a r t s i n i m d A w a L s m o t s u C

s r a l u c r i c l a t n e m t r a p e d f o e r u t a n g n i d n i B

168

9.2

160

8.7

162

9.1

159

8.6

res judicata

8.8

157 8.5

153 8.3

154 8.4

150 8.2

148 7.3

149 8.1

146 7.2

143 6.7

145 7.1

142 6.6

140 6.4

131 6.2

141 6.5

139 6.3

130 6.1

S T N E T N O C

I-9

6

7

8

9

S T N E T N O C

E G A P

CUSTOMS PROCEDURES n o i t a t S s m o t s u C

s n o i t a t S t h g i e r F r i A d n a s t o p e D r e n i a t n o C d n a l n I s e r u d e c o r P s m o t s u C s u o e n a l l e c s i M

s d n o m a i d h g u o r f o g n ) i s d a w r o t h r D o ( f s e l n e s o s Z e d V e g fi n i t i l o i N a l S a n i a c i e d p n S I

IMPORT PROCEDURES r e i r r a c y b s e r u d e c o r P t r o p m I

t r o p m i r o f s e r u d e c o r p f o w e i v r e v O

y r t n E f o l l i B f o n o i s s i m b u S

s d o o g f o n o i t a u l a V

t s e t o r p r e d n u y t u d f o t n e m y a P

y t u D t r o p m I f o n o i t a u l a V d n a e t a R r o f e t a D t n a v e l e R

e t a r e g n a h c x e n g i e r o f r o f e t a d t n a v e l e R

d n o B f o n o i t u c e x E

y c i l o p t r o p m I f o w e i v m o r f e c n a r a e l C s m o t s u C

t n e m s s e s s a f l e s r e t f a e r u d e c o r P

n o i t a c i n u m m o c a t a d h g u o r h t e r a w t f o s f o t r o p m I

s m o t s u c m o r f d e r a e l c t o n s d o o g f i e g a r r u m e D

e c n a r a e l c g n i d n e p e s u o h e r a w c i l b u p n i e g a r o t S

s y a d 0 3 n i h t i w d e r a e l c t o n s d o o g f i l a s o p s i D

EXPORT PROCEDURES

e c n a y e v n o c f o e g r a h c n i n o s r e p y b s e r u d e c o r P

r e t r o p x E y b d e w o l l o f e b o t s e r u d e c o r P

s m o t s u c y b t r o p x e o t n o i s s i m r e P

s t r o p x e o t g n i t a l e r s e r u d e c o r p r e h t O

247

12.3

s e r u d e c o r p f o d n u o r g k c a B

252

12.4

240

12.2

234 11.13

237

12.1

234

11.14

230 11.12

225 11.10

216 11.8

230 11.11

218 11.9

216 11.7

212 11.5

203 11.3

213 11.6

210 11.4

202 11.2

196 10.6

197 11.1

189 10.4

182 10.2

195 10.5

183 10.3

171 10.1

I-10

10

11

12

E G A P

CUSTOMS BROKER s m o t s u c m o r f s d o o g g n i r a e l C

e c n e c i l B C f o n o i t a c o v e r r o n o i s n e p s u S

) B C ( r e k o r B s m o t s u C f o y t i l i b a i l d e t i m i L

BAGGAGE d n u o r g k c a B

e c n a w o l l A e e r F l a r e n e G

e g a g g a b n o y t u d s m o t s u c f o e t a R

e c n e d i s e r f o r e f s n a r t r o f n o i s s e c n o C

e g a g g a B f o s n o i s i v o r p r e h t O

CUSTOMS PROCEDURES FOR COURIER AND POST

r e i r u o C h g u o r h t t r o p x e d n a t r o p m I

t s o P y b t r o p m I d n a t r o p x E

EXEMPTION FROM CUSTOMS DUTY

y t u d f o e t a r e v i t c e f f E d n a e t a r f f i r a T

e l b a l i a v a s n o i t a c fi n i t o i n o t o n p i n m t a o e i c t x fi p i e t m f o o e n x t a e c e y o p b w s e y t r t f i u n d e i e s m s n s o e o i r s s f s i n a v o o o r i t t p p n r o e m i e t h x p t E O O

r e t a l d e n i a t b o e t a c fi i t r e c d e r i u q e r n e h w n o i t p m e x E

INTERPRETATION OF EXEMPTION NOTIFICATION

n o i n t a o i t n c a fi o i c i t t fi o a i t c n o fi n n i o t i o n t n p o i n m t o e p i x m t e e p m f x e o e n x n i e o i e f t s o a U t n e d r o p i n t r c E u e f t r n o t i s e e c n v o i n c s a o v t p c e i r l r u e t S P R

295

17.3

289

16.4

294

17.2

289

16.3

294

17.1

287

16.2

292

16.5

287 16.1

283 15.2

275 14.5

272 14.3

278 15.1

274 14.4

269 14.2

257 13.2

266 14.1

263 13.3

254 13.1

S T N E T N O C

I-11

13

14

15

16

17

S T N E T N O C

E G A P

n o i / t n p o m i t e a x c E fi i f r o a l n c o / i e t t a a t c e fi r i p t r r e e t c n i e h r t o y f et i f gr f n i o r eh a l t l T a u ha s cd m te o o t b nr s i u nc as C ce f o n tr eo np ci ef nt mo a t ac e r s v fi a n i et pe l o ec e i RN Dl

SPECIFIC EXEMPTIONS IN CUSTOMS y t u D s m o t s u c m o r f n o i t p m e x E s t r o p m I t c e j o r P

l a n o i s s e c s n n o o C i t a t a c t fi r i o t p o n m s I m – s o n t s o u t i c p r m e d e n x u e y s et n su o ud i d t ns p m em ro e e t x v s E o u l lc a o f r r o e t e n n t e oa G Cr

REMISSION, RE-IMPORTS AND RE-EXPORTS s d o o g d e r e f l i p / t s o l n o n o i s s i m e R

s d o o g d e h s i u q n i l e r n o n o i s s i m e R

s d o o g d e g a m a d n o y t u d f o t n e m e t a b A

s d o o g f o t r o p m i e R

d e t c e j e r e r a s d o o g d e t r o p m i f i y t u d s m o t s u c f o d n u f e R

s t r o p x e e R

DEPARTMENTAL ADJUDICATION

s e x a t t c e r i d n i n i n o i t a c i d u j d A

s m o t s u c n i n o i t a c i d u j d a r o f n o i t c i d s i r u J l a n i g i r O

s r e c fi f O f o n o i t c i d s i r u J a e r A

DEMANDS OF CUSTOMS DUTY AND INTEREST

t s e r e t n i d n a y t u d s m o t s u c f o t n e m y a p n o n r o t n e m y a p t r o h S

e c i t o n e s u a c w o h s g n i u s s i r o f t i m i l e m i T

e c i t o N e s u a C w o h S

e c i t o n e s u a c w o h s e u s s i n a c o h W

e c i t o N e s u a C w o h S f o s t n e m e r i u q e R

m u d n e g i r r o c / e c i t o n e s u a c w o h s d e s i v e R

342

21.5

341

21.3

343

21.6

342

21.4

340

21.2

334

20.3

337

21.1

332

20.2

326 19.6

323 19.4

330

20.1

325 19.5

322 19.3

311 18.4

321 19.2

305 18.3

317 19.1

298 18.2

296 17.5

298 18.1

296 17.4

I-12

18

19

20

21

E G A P

. c t e r e d r o , e c i t o N e s u a C w o h S f o g n i v r e S

y t i r o h t u a g n i t a c i d u j d a y b r e d r O d n a g n i r a e H , y l p e R n o i t a c i d u j d a g n i d n e p t n e m h c a t t a l a n o i s i v o r P

INTEREST FOR DELAYED PAYMENT OF CUSTOMS DUTY e t a l d i a p y t u d f i t s e r e t n I

t s e r e t n i d n a y t l a n e p , x a t f o e r u t a N

c i t a m o t u a s i t s e r e t n i f i y r a s s e c e n d n a m e d r o e c i t o n e s u a c w o h s o N

DEMANDS FOR UNDERVALUATION OF CUSTOMS DUTY d e t p e c c a y l l a m r o n e b o t e u l a v n o i t c a s n a r T

d i l a v d l e h t o n n o i t a u l a v r e d n u f o e g r a h c e r e h w s e s a C

d i l a v d l e h n o i t a u l a v r e d n u f o e g r a h c e r e h w s e s a C

s m o t s u c n i n o i t a u l a v r e d n u f o f o o r p f o n e d r u B

DEMANDS FOR SUPPRESSION, WILFUL MISSTATEMENT OR COLLUSION

d n a m e d r o f d o i r e p d e d n e t x E

s t c a f f o n o i s s e r p p u S

s t c a f l a i r e t a m l l a y l p p u s o t y t i l i b i s n o p s e R

n o i s u l l o C

RECOVERY OF DUES

s e u d f o y r e v o c e R f o s e d o M

y r e v o c e r f o s e d o M

y t r e p o r p f o e l a s d n a n i a r t s i d y b y r e v o c e R

n o e g r a h c t s r fi s i t n e m n r e v o G o t e u d e se ms s oe t s s s ua cf fo o y tt n r ue op o mr Ap

365

25.3

w o h s d n o y e b o g t o n n a c l a n u b i r T r o y t i r o h t u a ge ni c i t t a o cn i d e us j u d a Ac

366

25.4

363

25.2

362

24.3

363

25.1

362

24.4

360

24.2

357 23.3

360

24.1

358 23.4

354 23.2

352 22.3

353 23.1

351 22.2

347 21.10

344 21.8

349 22.1

345 21.9

344 21.7

S T N E T N O C

I-13

22

23

24

25

S T N E T N O C

E G A P

s s e n i s u b n i r o s s e c c u s m o r f y t u d f o y r e v o c e R s r a e r r a f o f f o e t i r W

REFUND OF CUSTOMS DUTY AND INTEREST y t u d s m o t s u c f o d n u f e r f o m i a l C

s ’ t n e m t r a p e d o t e u d d e l i n a o v i a t a e c b i l t p o p n ? a s m ds i d le n u a n l u od c f c e d e td n r fi u g en f n na i e l eh r fi h b a r g n i o e e f h l fi r t ho n i we m a i dk c l n a ut o e f s h m e i i Rm W T d i a p e b t s u m r e y u b m o r f d e t c e l l o c y t u D n e d r u b f o g n i s s a p t o n f o f o o r P

d n u f e r f o t n e m e s r u b s i d e t a l n o t s e r e t n I

d n u F e r a f l e W r e m u s n o C

t n e m h c i r n e t s u j n u f o e n i r t c o d f o y t i d i l a v d n a y t i l i b a c i l p p A t n e m h c i r n e t s u j n u f o s n o i s i v o r p f o n o i t a c i l p p a n o N

e t o n t i d e r c r o e u q e h c y b r e y u b o t d e n r u t e r t n u o mt e ao fn i t di nb ue fd e r Ro

WAREHOUSING IN CUSTOMS

s m o t s u c n i g n i s u o h e r a w r o f d e e N

s e s u o h e r a w l a i c e p s d n a e t a v i r p , c i l b u P

6 1 0 2 , s n o i t a l u g e R ) l a v o m e R ( s d o o G d e s u o h e r a W

s m o t s u c r e d n u d o i r e p g n i s u o h e r a W

e s u o h e r a w d e d n o b s m o t s u c n i e r u t c a f u n a M

e s u o h e r a w d e d n o b m o r f e c n a r a e l C

g n i s u o h e r a w s m o t s u c f o s n o i s i v o r p r e h t O

e s u o h e r a w m o r f d e v o m e r y l r e p o r p m i s d o o G

e s u o h e r a w t a e d a m e b t o n n a c y t u d s m o t s u c f o t n e m s s e s s a e R

ENFORCEMENT POWERS OF CUSTOMS OFFICERS

n o i t c u d o r t n I

s r e c fi f o s m o t s u c f o s r e w o P

414

28.2

412

27.9

409

27.7

413

28.1

411

27.8

404

27.6

396

27.4

389 27.2

399

27.5

394 27.3

385 27.1

382 26.10

380 26.8

383 26.11

381 26.9

379 26.7

378 26.4

378 26.6

376 26.3

378 26.5

374 26.2

369 25.6

370 26.1

366 25.5

I-14

26

27

28

E G A P

s m o t s u c r e d n u h c r a e s f o s n o i s i v o r p l a i c e p S e r u z i e S f o s r e w o P

d e fi i c e p s r e h t o r o t i d u a r o n o i t a g i t s e v n i , y r i u q n i o t t n e u q e s b u s n o i t c A

PENALTIES FOR NON-PAYMENT CUSTOMS DUTY y t u d s m o t s u c f o t n e m y a p n o n r o f y t l a n e P

s m o t s u c . c t e s t c a f f o n o i s s e r p p u s f o e s a c n i y t l a n e p y r o t a d n a M

OTHER PENALTIES IN CUSTOMS ACT t c A s m o t s u C r e d n u s e i t l a n e P

s t r o p m i r e p o r p m I

s t r o p x e r e p o r p m I

s m o t s u c n i d e s o p m i e b n a c t a h t s e i t l a n e P

s m o t s u C n i y t l a n e P y r a t e n o M

g n i d n a l t r o h s r o f y t l a n e P

y s t l m a o n t e s u p c f n o i n s i o d t o s i o o G p f m o i n n o i i s t e a l c p s i fi c n n i o r C P

s e e y o l p m e d n a s r e n t r a p , r o t c e r i d n o y t l a n e p l a n o s r e P

r e v i r d d n a r e t r o p s n a r t n o y t l a n e P

s r e t l u a f e d f o e m a n f o n o i t a c i l b u P

s e i t l a n e p f o e s a c n i s n o i s i v o r p l a r e n e G

CONFISCATION IN CUSTOMS

n n o o i t i t a a c c s s fi fi n n o o c c / f e r s o u d t z o c i e e o p s g s e g e n f r n o fi o n n i n r o s o w i i t n t f a o p o c i m t s s i c fi v e e d f n o e f o r C P R E

473

31.4

h c r a e S f o s r e w o P

469

31.3

t s e r r a o t r e w o P

465

31.2

s n o m m u S o t r e w o P

460

31.1

459

30.12

458 30.10

455 30.8

458

30.11

456 30.9

454 30.7

452 30.5

449 30.3

454 30.6

450 30.4

446 30.2

442 29.2

445 30.1

441 29.1

439 28.8

429 28.6

421 28.4

431 28.7

427 28.5

418 28.3

S T N E T N O C

I-15

29

30

31

S T N E T N O C

E G A P

MISCELLANEOUS PROVISIONS IN CUSTOMS LAW s m o t s u c n i ’ s e r o t S ‘

s t r o p x E d n a s t r o p m I n o s n o i t i b i h o r P s n o i s i v o r p r e h t O s m o t s u C

CRIMINAL OFFENCES IN CUSTOMS s e c n e f f O r o f n o i t u c e s o r P

t c A s m o t s u C e h t r e d n u s e c n e f f O

d e h s i n u p e b n a c o h W

n o i t u c e s o r p f o t c e p s e r n i s n o i s i v o r p r e h t O

s e c n e f f o f o g n i d n u o p m o C

SETTLEMENT COMMISSION

n o i s s i m m o C t n e m e l t t e S f o e s o p r u P

n o i s s i m m o C t n e m e l t t e S h c a o r p p a n a c o h W

t n a c i l p p a y b e d a m e b o t e r u s o l c s i D

n o i s s i m m o C t n e m e l t t e S e r o f e b n e k a t e b n a c s e u s s i h c i h W

n o i s s i m m o C t n e m e l t t e S e r o f e b e r u d e c o r P

n o i t u c e s o r p m o r f y t i n u m m i t n a r g o t s r e w o P

n o i s s i m m o C t n e m e l t t e S f o s r e w o P

n o i s s i m m o C t n e m e l t t e S f o r e d r o t s n i a g a l a e p p A

PROOFS IN ADJUDICATION AND PROSECUTION

s e x a t t c e r i d n i n i f o o r P

w a L s m o t s u C n i f o o r P

r e c fi f O s m o t s u C e r o f e b t t s n e n m e e m t u a c t o S d f y o y b c e n c a n v e e i d l e v R E

512

f o 3 2 1 n o i t c e s r e d n u d e r e v o c s d o o G r o f s n o i s i t v oc rA ps lm a o i c t es pu SC

s e l p m a s f o g n i t s e T

513

35.5

e e s s e s s a o t y t n i a t r e c g n i e b o t g n i l u R e c n a v d A

514

35.6

510

35.4

510

35.3

35.2

508

34.8

509

35.1

506

34.7

502 34.5

500 34.3

506

34.6

501 34.4

499 34.2

494 33.5

490 33.3

498 34.1

491 33.4

487 33.2

483 32.4

478 32.2

487 33.1

480 32.3

474 32.1

I-16

32

33

34

35

E G A P

APPEALS - GENERAL PROVISIONS l a e p p a g n i n i a t r e t n e r o f y t u d f o t i s o p e d e r P t r u o C l l a i e v p i p C a f g o n n i o l i fi t c r i o d f s i t r i u m j i f l e o r m a i B T

l a e p p a e l l a fi e n p a p c a y n l i n s o d d n e u v o e r i g r g l g a a n o n i t o i s d r d e P A

l a e p p a l a t n e m t r a p e d n i s d n u o r g l a n o i t i d d A

d e w o l l a s i d y l l a m r o n l a e p p a n i e c n e d i v e l a n o i t i d d A y t i r o h t u a r e w o l o t d n a m e R

l a e p p a f o g n i n g i S

l a e p p a n i e v i t a t n e s e r p e r d e s i r o h t u A

t n e m n r u o j d A

l a e p p a n i y t l a n e p d n a y t u d f o t n e m e c n a h n E

DEPARTMENTAL APPEAL AND REVIEW

s e i t i r o h t u a r e w o l f o s r e d r o f o w e i v e R

w e i v e r f o t c e p s e r n i s n o i s i v o r p l a r e n e G

) s l a e p p A ( r e n o i s s i m m o C f o r e d r o t s n i a g a l a e p p A l a t n e m t r a p e D

FIRST APPEAL AND REVISION

) s l a e p p A ( r e n o i s s i m m o C o t l a e p p A

) s l a e p p A ( r e n o i s s i m m o C o t l a l a e e p p p p a a g f n o i s l n fi o r i o i s f v t o i m r i p l r e e h m t i O T

t n e m n r e v o G l a r t n e C y b n o i s i v e R

APPEAL TO TRIBUNAL

l a n u b i r T o t l a e p p A f o s n o i s i v o r P l a r e n e G

l a e p p a o t s n o i t c e j b O s s o r C

T A T S E C f o n o i t u t i t s n o C

550

39.3

n o i s i v e R d n a l a e p p A f o s n o i s i v o r P

549

39.2

542

38.3

547

39.1

544

38.4

540

38.2

537 37.2

540

38.1

538 37.3

532 37.1

530 36.12

528 36.10

531 36.13

529 36.11

527 36.9

526 36.7

523 36.4

526 36.8

524 36.6

516 36.2

523 36.5

520 36.3

516 36.1

S T N E T N O C

I-17

36

37

38

39

S T N E T N O C

E G A P

T A T S E C o t l a e p p A r o f e r u d e c o r P l a e p p a f o g n i l l a fi n r u e b t i f r a T e f r u o d s e r c e o d r r P O

POWERS AND LIMITATIONS OF TRIBUNAL l a n u b i r T f o s r e w o P

l a n u b i r T f o s r e w o P t n e r e h n I

l a n u y b M t i O i r r o T R h y f t b o u s a e t c g k e n a p i t s d s e n i r fi m n t n i c s a w n f o o l f i a s i n o v fi n o o r s i i t P l a l a c a n fi r i e u t b c n i e e r T R G

APPEAL TO HIGH COURT AND SUPREME COURT w a l f o n o i t s e u q l a i t n a t s b u s n o t r u o C h g i H e r o f e b l a e p p A

’ w a L f o n o i t s e u Q ‘ s i t a h W

t r u o C e m e r p u S o t l a e p p A

t r u o C e m e r p u S o t l a e p p a g n i n i a t r e t n e r o f s m r o N

s e x a t t c e r i d n i n i s e i d e m e r l a n o i t u t i t s n o C

OVERVIEW OF FOREIGN TRADE POLICY 2015-2020

d n u o r g k c a B

t c A ) R & D ( T F

y c i l o P e d a r T n g i e r o F

e d o c d e t a r g e t n i n a m r o f w a L s m o t s u C d n a e s i c x E , P T F

, t n e m n r e v o G y b y l n o y c i l o P e d a r T n g i e r o F o t sT t n F eG mD d ny eb t mo An

t s e nr i e tt l u n ai f d e n da fy o t eu s d a cs nm i o t ns ou i t c c f i o d st i n r ue j m se a l ht t ne os i d s n s i a mn mi o oa t Cg tl i n b eo mt r eo l tp t e x Se

T F G D y b y c i l o P e d a r T n g i e r o F f o n o i t a r t s i n i m d A

g n i d n i b d n a l a n fi T F G D f o n o i t a t e r p r e t n I

580

42.7

l a n u b i r T f o s e h c n e B

582

42.8

580

42.6

575

42.3

578

42.5

577

42.4

574

42.2

572 41.4

573

42.1

572 41.5

570 41.3

566 40.5

569 41.2

565 40.4

567 41.1

565 40.3

560 39.7

564 40.2

552 39.5

563 40.1

559 39.6

551 39.4

I-18

40

41

42

E G A P

FT(D&R) ACT AND RULES ) T F G D ( e d a r T n g i e r o F f o l a r e n e G r o t c e r i D ) R & D ( T F r e d n u n o i t a c i d u j d A d n a y t l a n e P

PROCEDURES UNDER FOREIGN TRADE POLICY e d a r t n g i e r o f f o e c n a n r e v o G e

T F G D y b n o i t a s i r o h t u a f o e u s s I

n o i t a s i r o h t u A t r o p x E / t r o p m I

t n e m e t a t s s i m r o d u a r f y b d e n i a t b o n o i t a s i r o h t u A

n o i t a s i r o h t u a r e d n u t r o p m i r o f e e t n a r a u g h t i w d n o B n o i s i c e d y b d e v e i r g g a f i g n i r a e h l a n o s r e P

s e i t i r o h t u A g n i r e t s i g e R s a s l i c n u o C n o i t o m o r P t r o p x E

POLICY FOR IMPORT AND EXPORT OF GOODS

s d o o g f o t r o p m i r o f y c i l o P

s d o o g f o t r o p m i r o f y c i l o P d a o r B

t r o p x e / t r o p m i f o e m i t e h t t a y c i l o p r e p s a d e n r e v o g t r o p x e / t r o p m I

y c i l o P t r o p x E

n o i t a c fi i t r e c y t i l a u q d n a n o i t c e p s n s I m t e n t e I m T p E i h M s O e C r P S

s t n e e t m a c e e fi r i t g r a e C e d e a c r r t e e m e r m f o d C n d a l n a a t i e n l e a r s e e f e r e r F P

s t n i a l p m o c d n a s e t u p s i d e d a r t f o t n e m e l t t e S

EXPORT PROMOTIONAL MEASURES

s t r o p x e g n i g a r u o c n e r o f s e m e h c S

s e m e h c S t i d e r C y t u D – s e m e h c S a i d n I m o r f t r o p x E

) P E T D o R ( s t c u d o r P d e t r o p x E n o s e x a T d n a s e i t u D f o n o i s s i m e R

s e r u s a e m l a n o i t o m o r p r e h t O

s r e d l o H s u t a t S

650

46.5

644

46.3

t c A ) R & D ( T F f o e m e h c S

648

46.4

643

46.2

638

45.8

641

46.1

636

45.6

640

45.9

638

45.7

630 45.4

618 45.2

635 45.5

629 45.3

615 45.1

612 44.7

609 44.5

601 44.3

612 44.6

606 44.4

595 44.2

587 43.2

593 44.1

588 43.3

584 43.1

S T N E T N O C

I-19

43

44

45

46

S T N E T N O C

E G A P

ADVANCE AUTHORISATION t r o p x e r o f s t u p n i f o t r o p m i e e r f y t u D n o i t a s i r o h t u A e c n a v d A

d e m e e d , s t r o p x e r o f d e us si e s l i p ep bu ns ae ct a ni d oe i t a m s r i e r t on hi t d u an ea ct s nr ao vp dx Ae s t u p n i s u o n e g i d n i f o t n e m e r u c o r P

t c u d o r p t n a t l u s e r o t n o i t a l e r n i s t u p n i f o y t i l i b i g i l E

A I F D / n o i t a s i r o h t u A e c n a v d A f o e u s s I r o f e r u d e c o r P

s r e t r o p x e o t s t n e m e r i u q e r l a u n n a r o f n o i t a s i r o h t u a e c n a v d A n o i t a s i r o h t u a e c n a v d a t s n i a g a n o i t a g i l b O t r o p x E n o i t a s i r o h t u a e c n a v d a r e t f a s e r u d e c o r P

DUTY FREE IMPORT AUTHORISATION (DFIA) n o i t a s i r o h t u a t r o p m i e l b a r e f s n a r T

A I F D f o s n o i s i v o r p l a r e n e G

A I F D f o y t i l i b a r e f s n a r T

T F G D t a s t c e p s a l a r u d e c o r P

GEM AND JEWELLERY UNITS

y r e l l e w e j d n a m e g f o s t r o p x e d e s i l a i c e p S

U O E n i s t i n u y r e l l e w e j d n a m e G

DUTY DRAWBACK

y t u d s m o t s u c f o k c a b w a r D

s e t a R k c a b w a r D f o e p y T

n o i t a x i F e t a R k c a b w a r D

e r u d e c o r p m i a l c k c a b w a r D

s n o i s i v o r p r e h t O k c a b w a r D

t r o p x e e R n o k c a b w a r d y t u D

700

50.6

692

50.4

685

50.2

697

50.5

690

50.3

682

50.1

680 49.2

675 48.3

677 49.1

675 48.4

673 48.2

667 47.9

665 47.7

673 48.1

665 47.8

664 47.6

660 47.4

654 47.2

660 47.5

658 47.3

654 47.1

I-20

47

48

49

50

E G A P

EPCG AUTHORISATION G C P E r e d n u ) O E ( n o i t a g i l b O t r o p x E

c i t s e m o D o t s t fi e n e b d n a s d o o G l a t i p a C f o g n i c r u o S s u or e ni el gp i p d u nS I p i r c S t i d e r C y t u D G C P E t r o p x E t s o P G C P E r e d n u s e r u d e c o r P

s t r o p m I t c e j o r P

EOU/STP/EHTP/BTU e m e h c s U O E f o w e i v r e v o n A

P T B / P T H E / P T S / U O E p u g n i t t e s r o f l a v o r p p a g n i n i a t b O P T B / P T H E / P T S / U O E y b d e w o l l o f e b o t s e r u d e c o r P

7 1 B m r o f n i d n o b e s o p r u p l l A

U T B , P T H E , P T S , U O E o t g n i t a l e r s n o i s i v o r p x a T

U O E y b s e r u d e c o r P

U O E o t g n i t a l e r s n o i s i v o r p r e h t O

U O E f o t i x E

U O E n o n o i t c a l a n e p d n a y t u d f o y r e v o c e R

OTHER SCHEMES SIMILAR TO EOU

) P T S ( k r a P y g o l o n h c e T e r a w t f o S

s k r a P y g o l o n h c e T e r a w d r a H s c i n o r t c e l E

s e m e h c s r e h t O

DEEMED EXPORTS

s r t t e fi r i e l o n p p e p x b u e t s d r n e o a p i m x d e e n e r I d o y f f b o g s t t n fi fi i e y e n f n e i l e b a u B g q g n n i a i i l m i d i n a a v I l a c n r i r h o o t f f i s e w n r s o u i e d t i i l e d p c p n o u o r S C P

754

54.3

t r o p x e r o f e t a r l a n o i s s e c n o c t a s d o o g l a t i p a C

754

54.2

749

53.3

751

54.1

748

53.2

743 52.9

739 52.7

746

53.1

740 52.8

733 52.6

730 52.4

721 52.2

731 52.5

723 52.3

716 52.1

715 51.6

711 51.4

707 51.2

711 51.5

710 51.3

704 51.1

S T N E T N O C

I-21

51

52

53

54

S T N E T N O C

E G A P

SPECIAL ECONOMIC ZONES s t r o p x e e g a r u o c n e o t Z E S Z E S p u t e s o t y c i l o P

Z E S n i t i n u p u g n i t t e S

t i n u Z E S f o s n o i t a r e p o e n i t u o R Z E S o t t i n u A T D y b y l p p u S Z E S m o r f A T D o t e l a S

s n o i s i v o r p s u o e n a l l e c s i M

Z E S s d r a w o t s e i c i l o P ’ s e t a t S

s w a L r u o b a L

s e i t u d e s i c x e d n a s e i t u d s m o t s u c , s e s s e c m o r f n o i t p m e x E

t c A p m a t S n a i d n I r e d n u e l b a y a p y t u d p m a t s m o r f n o i t p m e x E ) e n o Z c i m o n o c E l a i c e p S ( Z E S o t g n i t a l e r s n o i s i v o r p T S G

801 55.12

i SUBJECT INDEX

800 55.11

799 55.9

793 55.7

799 55.10

799 55.8

791 55.6

780 55.4

761 55.2

787 55.5

773 55.3

756 55.1

I-22

55

C h a p t e r

5

VALUATION FOR CUSTOMS DUTY

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Valuation Rules if transaction value is not determinable

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5.1-1 Valuation for CVD when goods are under MRP provisions upto 30-6-2017

5.1-2 Valuation has to be on the basis of condition at the time of import

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5.2 Transaction value at the time and place of importation Place of importation

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5.2-1 Price must be the sole consideration

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Excel Glasses Ltd.

108 Para 5.3

-

Bhansali Engineering

High seas sales agreement to be on stamp paper and dated after ship commences journey `

5.3 Rate of Exchange for Customs Valuation

date of presentation of bill of entry Explanation

UOI

Indian Acrylics `

Customs Law & Foreign Trade Policy AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

: : : : : : :

V.S. DATEY TAXMANN MAY 2022 24TH EDITION 9789393880406 856 HARDBOUND

Rs. : 2995 | USD : 79

Description This book provides a subject/topic-wise, comprehensive yet concise commentary on Customs Law & Foreign Trade Policy in India.

The Present Publication is the 24 th Edition authored by V.S. Datey. The law stated in this book is amended by the Finance Act 2022 with the following noteworthy features:

u

[Graded Analysis] starting from the background/basic aspects of the law followed by the procedural aspects in simple language

u

[All-Important Case Laws] have been discussed and explained briefly and concisely, along with contrary decisions, which will enable the professionals to draft suitable replies to show cause notices

u [Comprehensive Analysis on Customs Law] with statutory provisions and case laws n

n

u

[Four Pillars of Customs Law] which includes discussions on the following four pillars of customs law:

l

Taxable Event

l

Types of Customs Duties

l

Valuation

l

Rate of Duty, including classification, exemptions and remissions

[All-important Topics] which includes analysis of the following:

l

Assessments & Appeals

l

Demands

l

Refunds

l

Duty Drawback

l

Warehousing

[Detailed Explanation of Export Promotion Schemes] such as:

n

Duty Credit Schemes

n

Advance Authorisation

n

Duty-Free Import Authorisation Scheme

n

Export Promotion Capital Goods Scheme

n

Duty Drawback

n

Deemed exports

n

Export Oriented Units

n

Special Economic Zones

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