Transition of Customs functions hitherto performed by the Central Excise/GST officers, including the export procedure and sealing of containerized export cargo, to the Customs formations, under the Commissioner of Customs, Pune - Customs - TRADE NOTICE NO. 1/2018

OFFICE OF THE COMMISSIONER OF CUSTOMS GST BHAVAN, 41/A, SASSON ROAD, PUNE-411001 F. No. VIII/Cus/Tech/Gst-Reorg/ 48-16/2017 Pune Dated: - 12.01.2018 TRADE NOTICE NO. 1/2018 Sub: Transition of Customs functions hitherto performed by the Central Excise/GST officers, including the export procedure and sealing of containerized export cargo, to the Customs formations, under the Commissioner of Customs, Pune Attention of the Importers, Exporters, Port Trust, Customs Brokers, Port Terminal Operators, Shipping Lines/ Shipping Agents, Container Freight Stations (CFSs) / Inland Container Depots (ICDs) of Customs Pune Zone and GST Pune Zone, is invited to the following Circulars issued by the Board regarding the various Customs functions, hitherto performed by the Central Excise / GST officers, being transferred to the jurisdictional Customs offices: -. Sr.No. Circular No. Date Subject 1 22/2017-Customs, dated 30.06.2017 All Industry Rates of Duty Drawback and other drawback related changes 2 23/ 2017 -Customs, dated 30.06.2017 Fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties Service Tax Drawback Rules, 1995 in the GST scenario 3 24/2017-Customs, dated 30.06.2017 Duty Drawback for supplies made by DTA units to SDZ in the GST scenario 4 25/ 2017 -Customs, dated 30.06.2017 Customs (Import of Goods at Concessional Rate of Du Rules, 2017 5 26/2017-Customs, dated 01.07.2017 Export procedure and sealing of containerized cargo 6 36/2017-Customs, dated 28.08.2017 Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed vide Circular 26/2017 -Customs dated 1 st Jul 2017 7 37 /2017-Customs, dated 20.09,2017 Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by Circular 26/ 2017 -Cus. dated 1st July 2017 and Circular 36/2017-cus. dated 28th Au st 2017. 8 41 / 2017 -Customs, dated 30.10.2017 Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by circular 26/2017 -Cus dated 1st July 2017, Circular 36/2017 -Cus dated 28.08.2017 and 37 2017 dated 20.09.2017 9 44/20 17-Customs, dated 18.11.2017 Implementing Electronic Sealing for containers by exporters under self-sealing procedure by circular 26/2017-Cus. dated 1st July 2017, circular 36/2017-cus. dated 28.08.2017, 37/2017 dated 20.09.2017 and 41/2017 dated 30.10.2017 10 51 / 2017-Customs, dated 21.12.2017 Implementing Electronic Sealing for containers by exporters under self-sealing procedure by circular 26 2017 -Cus. dated 1st Jul 2017, Circular 36/2017-cus dated 28.08.2017, 37/2017 dated 20.09.2017, 41/2017 dated 30.10.2017 and 44/2017-Customs, dated 18.11.2017 2. The Customs Commissionerate, Pune is having its jurisdiction in the area of the Districts of Pune, Solapur, Satara, Sangli, Kolhapur, Ratnagiri, and Sindhudurg in the State of Maharashtra including all minor ports, international airports, inland container depots/ container freight station, and as per Board's Notification No. 82/2017-Customs (N.T.) dated 24.08.2017, read with the Notification No. 86/2017- Customs (N.T.) dated 14.09.2017, Notification No. 99/20 17-Customs (N.T.) dated 27.10.2017 and Notification No. 119/2017-Customs (N.T.) dated 28.12.2017, is taking over all such Customs work, which are presently being performed by the jurisdictional officers of the GST Commissionerates of Pune Zone. An indicative list of Customs functions presently being handled by the Central Excise/GST officers is as follows :- i) Functions of SEZ's. ii) Factory Stuffing of Containers for export ; iii) Duty free imports by EOU/EHTP/STP Units, issuance of re- warehousing certificates, bond-to-bond transfer, collection of duty of Customs in case of disposal of capital goods/ 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. iv) Duty free imports/ imports at concessional rate of duty subject to end- use condition under Customs (Import of Goods at concessional rate of duty for manufacture of excisable goods) Rules, 2016, execution of Bond, monitoring of utilization and demand of Customs duty in case of default. v) 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, MOT fee; vi) Installation Certificate for goods imported under EPCG Scheme; vii) Recovery of dues under Section 142 of the Customs Act, 1962; viii) Adjudication of offences and demand of Customs duty in respect of SEZs; ix) Brand rate fixation of Customs duty in case of export of goods; 3. For ease of doing business, the jurisdiction of the Customs Commissionerate, Pune for the aforesaid purpose, along with their respective Divisions, to be known as Customs Divisions are as detailed in Annexure-A. 4. The jurisdictions indicated above shall come into force from 15th January 2018. 5. The above re-organisation is in addition to the existing Preventive formations in the Customs Divisions of Ratnagiri, Dapoli Sindhudurg. 6. Any difficulty, experienced in the implementation, may be brought to the notice of the Deputy/ Asstt. Commissioner of Customs, Technical Section immediately. 7. All the Trade Associations, Chamber of Commerce and Industries and Members of Regional Advisory Committee under the jurisdiction of Chief Commissioner of Customs and GST Pune Zone are requested to bring the contents of the Trade Notice to the knowledge of their members and other stake holders. (M. V. S. CHOUDARY) COMMISSIONER