Rule 4 - Importer to give prior information - Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.

2 [4. Importer to give prior information. (1) The importer shall provide one-time information on the common portal in Form IGCR-1 (Import of Goods at Concessional Rate of Duty) 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 exemption notification applicable on such import ; (v) nature of output service rendered utilising the goods imported; and (vi) the intended port(s) of import (2) On acceptance of the above information, an Import of Goods at Concessional Rate Identification Number (IIN) shall be generated against such information furnished: Provided that such information may be updated on the common portal in case of a change in the details furnished in such Form. (3) The importer who intends to avail the benefit of an exemption notification shall submit a continuity bond with such surety or security as deemed appropriate by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, having jurisdiction over the premises where the goods imported shall be put to use for manufacture of goods or for rendering output service, with an undertaking to pay 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 of the Act, 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. ] ************* NOTES:- 1. Substituted vide Notification No. 09/2021 - Customs (N. T.) dated 01-02-2021 w.e.f. 02-02-2021 before it was read as 4. Information about intent to avail benefit of exemption notification. An importer who intends to avail the benefit of an exemption notification shall provide the information to 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 rendering output service, the particulars, namely:- (i) the name and address of the manufacturer; (ii) the goods produced at his manufacturing facility; (iii)the nature and description of imported goods used in the manufacture of goods or providing an output service. 2. Substituted vide Notification No. 07/2022 - Customs (N. T.) dated 01-02-2022 w.e.f. 01-03-2022 before it was read as 1 [4. Importer to give prior information. The importer shall provide information to 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 rendering output service except after-sales service, about 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 and/or his job worker, if any, or both; (iii) the nature and description of imported goods used in the manufacture of goods at the premises of the importer or the job worker, if any; (iv) nature of output service rendered utilising imported goods. ]