GST CUSTOMS RELATED WORK- Change in jurisdictional authority to handle work relating to Customs Acceptance of B-17 Bond/ EOUs, Duty free import at concessional rate, etc-Customs Notification No.03/2018-Customs (N.T.) dated 10.01.2018 - Formalization functioning of Export Promotion Division (EPD) - Customs - 18/2018

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI - IV RAJAJI SALAI, CUSTOM, HOUSE, CHENNAI 600001 TELEPHONE : 2525 4551 - FAX : 044-25221861 www.chennaicustoms.gov.in Emai1 : [email protected] (IS 15700:2005 (Sevottam) Certified) F.No.S.Misc.01/ 2018-EPD (CH- IV) Dated: 13.03.2018 PUBLIC NOTICE NO: 18/2018 Sub: GST CUSTOMS RELATED WORK- Change in jurisdictional authority to handle work relating to Customs Acceptance of B-17 Bond/ EOUs, Duty free import at concessional rate, etc-Customs Notification No.03/2018-Customs (N.T.) dated 10.01.2018 - Formalization functioning of Export Promotion Division (EPD) - Regarding. Attention of Exporters, Manufacturers, Customs Brokers, Custodians, Trade, Port Trust, Port Terminal Operators of Chennai Customs Zone and other stake holders is invited to the Central Board of Excise and Customs (CBEC) Notification No.119 / 2017 -Customs (N.T.) dated 28.12.2017 as amended by Notification No.03/2018-Customs (N.T.) dated 10.01.2018 pertaining to the jurisdiction of various Customs Zones. and also Public., Notice No. 06 / 2018 dated 16.02.2018 of this Commissionerate. 2. In the above Public Notice, formation of Export Promotion Division (EPD) at Chennai Customs IV Commissionerate w.e.f. 15.01.2018 has been notified interalia with the basic information on the functioning of EPD in Customs zone such as acceptance of B-17 Bond/LUT, EOUs, Duty free import at concessional rates, etc pertaining to taxpayers. registered under the jurisdiction of the Chief Commissioner of GST Central Excise, Chennai. Zone covering the State of Tamil Nadu and Union Territory of Puducherry, which.were hitherto handled, by the Central Excise Officers. 3. In view of the subsequent clarifications, of the Special Secretary Member (Export Promotion), CBEC, New Delhi conveyed vide letter D.O.F. No. 450/ 17 / 2017 -Cus. IV dated 06.02.2018 the acceptance of LUT have to be attended by the concerned officers of Central Excise / GST Divisions. 4. Revised and non-exhaustive list of Work to be attended by the Export Promotion Division (EPD) related to EOUs, SEZs/STPs/EHTPs etc., and certain other assignments relating to Export promotion pertaining to the Chennai Customs Zone are furnished hereunder for the information of all concerned: a) Customs functions hitherto performed by erstwhile Central Excise/GST formations pertaining to EOU/SEZ/EHTP/STPI which are within the territorial jurisdiction of Chennai Customs Zone., b) Factory stuffing of containers for export of LCL cargo, c) Duty free import by EOU/EHTP/STP units, issuance of re-warehousing certificate, bond to bond transfer, collection of duty of Customs in case of disposal of Capital Goods (CG)/ goods as such by the Unit. Execution of B-17 bond (Common bond for Excise/GST and Customs), Demand of duty of Customs in case of default in NFE, non accountal of goods etc, Collection of cost recovery charges, MOT etc. as the case may be. d) Licensing of Private /Public/Special Customs Bonded Warehouses under Chapter IX of the Customs Act, 1962, Manufacture and other operations in Warehouse Regulations 1966, Cost Recovery Charges, and MOT fee. as applicable; e) Duty free imports/ imports at concessional rate of duty subject to End- Use condition under Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 under Notification No 68/2017-Customs (N.T.) dated 30.06.2017, Execution of bond, monitoring of utilization and demand of Customs Duty in case of default. f) Verification and issuance of installation certificate for goods imported under Export Promotion Capital Goods (EPCG) scheme; g) Recovery of dues under section 142 of the Customs Act, 1962 h) Adjudication of offences and demand of Customs duty in respect of SEZs by the Central Excise Officers having jurisdiction over the SEZ. i) Any other functions relating to Export Promotions hitherto performed by the Central Excise /GST Authorities within the territorial jurisdiction of Chennai Customs Zone 6. This Public Notice is being issued so as to inform the trade and field formations about the functioning of the EPD with the list of specific work to be handled by it and as to the statutory provisions governing the above. The respective circulars/instructions may please be referred to in the CBEC's website www.cbec.gov.in and www.chennaicustoms.gov.in for more information. 7. The Trade Industry Associations/Chambers of Commerce are requested to bring the contents of this P. N to the notice of all their members. 8. Difficulties, if any faced in the functioning of the Export Promotion Division as notified above may please be brought to the notice of the:undersigned with suggestions, if any. (PRAKASH KUMAR BEHERA) COMMISISIONER OF CUSTOMS (CHENNAI-IV)