GST CUSTOMS RELATED WORK- Change in jurisdictional authority to handle work relating to Customs such as Brand rate fixation, Acceptance of B-17 Bond/LUT, EOUs, Duty free import at concessional rate, etc-Customs Notification No.03/2018-Customs (N.T.) dated 10.01.2018 Communication thereof - Customs - 06/2018

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS, CHE1 NAh- IV RAJAJI SALAI, CUSTOM HOUSE, CHENNAI 600001 Telephone: 25254259 - FAX: 044-25221861 www.chennaicustoms.gov.in Email : [email protected] (IS 15700:2005 (Sevottam) Certified) F.No.S.Misc.22/2018-AM (CH- IV) Dated: 16.02.2018 PUBLIC NOTICE NO: 06/2018 Sub: GST CUSTOMS RELATED WORK- Change in jurisdictional authority to handle work relating to Customs such as Brand rate fixation, Acceptance of B-17 Bond/LUT, EOUs, Duty free import at concessional rate, etc-Customs Notification No.03/2018-Customs (N.T.) dated 10.01.2018 Communication thereof-Reg. ******* 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 CBEC Notification No.82/2017-Customs (N.T.) dated 24.08.2017 as amended by CBEC Notification No.03/2018-Customs (N.T.) dated 10.01.2018 pertaining to the jurisdiction of various Customs Zones. 2. Consequent to the issuance of the aforementioned Customs Notifications read with Notification No.119/2017-Customs (N.T.) dated 28.12.2017, it is informed that with effect from 15.01.2018, the work relating to Customs such as fixation of brand rate, 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, are now required to be attended by the officers of the Customs formations notified therein. 3. JURISDICTION: The Commissionerate of Customs-IV, Chennai shall be the jurisdictional Commissionerate to handle Customs work in respect of the jurisdiction of GST Central Excise Commissionerates in the State of Tamil Nadu as detailed in the Annexure. 4. DRAWBACK BRAND RATE APPLICATION : The Brand Rate Fixation Cell (BRFC) headed by a Deputy/Assistant Commissioner of Customs has been formed w.e.f 21.08.2017 for fixation of brand rate of Customs duties in case of export of goods under section 75 of the Customs Act 1962. The following procedure is being followed at BRFC: a) The application for brand rate fixation along with documents is to be filed with the Deputy/Assistant Commissioner of Customs (BRFC) designated for this purpose. b) The application and the documents furnished by the applicants is being be verified by the verification cell. c) Based on the report furnished by the verification cell, the brand rate applications will be processed by Brand Rate Fixation Cell and final decision on Brand Rate will be taken by the competent authority. 5. EXPORT PROMOTION DIVISION: An exclusive Export Promotion Division (EPD) headed by a Deputy/Assistant Commissioner of Customs is also formed. The following functions will be done by EPD: a) The administrative control over the EOU/EHTP/STP units and work related to the above units such as the duty free imports 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/inputs and other goods as such by the unit, execution of B-17 bond, demand of duty of Customs in case of default in NFE and non-accountal of goods etc., and collection of cost recovery charges and MOT etc. (Notification No:52/2003-Cus dated 31.03.2003) b) The verification of the installation of goods imported under EPCG scheme and issuance of installation certificate. c) The work related to the duty free imports/ import at concessional rate of duty subject to end-use condition under Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, Execution of bond thereof, monitoring of proper utilization of the imported goods under concessional rate of duty and the demand of Customs duty in case of default. 6. This Public Notice is being issued so as to sensitize the trade and field formations about the contents of the aforesaid references and for complete details, the respective circulars/instructions may please be referred to in the CBEC's website www.cbec.gov.in. 7. The Trade Industry Associations/Chambers of Commerce are requested to bring the contents of this Public Notice to the notice of all their members. 8. Difficulties, if any faced in the implementation of the reorganized customs structure as furnished in the Annexure to this Public Notice may please be brought to the notice of the undersigned, along with suggestions. (PRAKASH KUMAR BEHERA) COMMISISIONER OF CUSTOMS CHENNAI-IV ANNEXURE The jurisdiction of reorganised customs formations which will hitherto handle customs related work in the jurisdiction of GST central excise commissionerate in Chennai zone with effective from 15.01.2018 SI. NO GST central excise commissionerate in Chennai GST zone Areas of GST commissionerate which will be henceforth covered by the reorganised customs commissionerate to handle Customs formation which will hitherto handle customs related work Authority zone commissionerate Adderss jurisdiction [1] [2] [3] [4] [5] [6] [7] [8] 1 Chennai North The entire jurisdiction of Chennai North Chennai customs zone Chennai-IV customs commissionerate [export commissionerate] Export Promoion Division, customs House, Rajaji Salai, Chennai 600001 The following areas, in addition to ports/Airpoet as specified: [i] Arreas under the jurisdiction of Chennai corporation. [ii] The following Taluks of thiruvallur district: [a] Ambattur Taluk [b] Gummidipoondi Taluk [c] Poonamallee Taluk [d] Poonneri Taluk [iii] Tambaram Taluk of kancheepuram district [iv] ICD at stiperumbudur Taluk of kancheepuram district [v] continental shelf and exclusive economic zone of India facing the baseline in the state of tamilnadu as specified [vi] Chennai economic zone SI. NO. 12 of Table-2 to Notification No. 82/2017-Customs (N.T) dated 24.08.2017 substituted vide Notification No. 03/2018-Customs (N.T) dated: 10.01.2018 readwith SI. No. 4 of Annexure-A to public Notice No. 3/2018 dated 15.01.2018 issued by chied commissioner of customs Chennai customs Zone. 2 Chennai South The entire area jurisdiction of Chennai South excluding st. Thomas mount cantonment board 3 Chennai Outer Part of Chennai Outer detailed below: [i] Part of Tambaram division (Tambaram Taluk only) [ii] Part of Poonamallee division (Poonamallee Taluk only) [iii] Part of Gummidipoondi division (Gummidipoondi Taluk only) [iv] Part of Poonneri division (Poonneri Taluk Ambattur Taluk only)