Clarification Regarding Circular No. 3/2019-Customs - Customs - PUBLIC NOTICE NO. 63/2019

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF COMMISSIONER OF CUSTOMS, CHENNAI- IV 60, RAJAJI SALAI, CUSTOM HOUSE, CHENNAI 600001 F. No: S. Misc 02/2019-AM(CH-IV) Dated: 26.08.2019 PUBLIC NOTICE NO. 63/2019 Sub: Clarification Regarding Circular No. 3/2019-Customs. Kind attention of the members of the trade (importer/ exporters / customs brokers) and all persons concerned is invited to the above mentioned subject. 2. Representations have been received from the trade and industry seeking clarification on the applicability of Circular 3/2019-Customs dated 31st January, 2019 after the Issue of Manufacture and other Operations in Warehouse Regulations, 2019 as also on the scope of Circular 3/2019-Customs dated 31 st January, 2019 to include packing/ re-packing operations done to fulfil statutory obligations. 3. The matter was examined by the Board. 4. Circular 3/2019-Customs clarifies that labelling/affixing RSP etc. to fulfil statutory obligations is allowed in all warehouses without the requirement of permission under Section 65 of the Customs Act. This position is valid even after the supersession of the Manufacture and other Operations in Warehouse Regulation, 1966 by Manufacture and other Operations in Warehouse Regulation, 2019. As such activities can be undertaken without recourse to Section 65, any Regulation issued under the same Section does not alter the position. 5. As regards the scope of Circular 3/2019-Customs dated 31st January 2019, para 3 of the Circular is as follows,- 3. In view of the above, Board has decided to allow labelling/ fixing RSP etc. to fulfil statutory compliance requirements in all Customs Bonded Warehouse without the requirement of taking permission under Section 65 of the Customs. Act. 5.1 The scope of the circular is not exclusive to labelling/fixing RSP as it is followed by an etc. Thus, such activities are required to be undertaken to fulfil statutory compliance requirements would be allowed in warehouses, without applying Section 65. The field officers will evaluate whether an activity is required to fulfil statutory compliance requirements and accordingly, decide on the permissibility in a warehouse without any permission under Section 65. 6. Any difficulties, in this regard, may be brought to the notice of the Commissioner of Customs (Chennai-IV Commissionerate). (SUDHA ROKA) COMMISSIONER OF CUSTOMS (CHENNAI-IV COMMISSIONER-ATE)