To reduce delay in clearances of "re-imported goods" where benefit of exemption from payment of duty is claimed under any Notification - Customs - Public Notice No. 05/2019-Customs

OFFICE OF THE COMMISSIONER OF CUSTOMS (PUNJAB, HIMACHAL PRADESH CHANDIGARH) CUSTOM HOUSE, G.T.ROAD, SAHNEWAL, LUDHIANA- 141120 C. No. VIII-48(01)Tech/LDH/PN/HQRS/2019/736-50 Date: 18.01.2019 Public Notice No. 05/2019-Customs Subject: To reduce delay in clearances of re-imported goods where benefit of exemption from payment of duty is claimed under any Notification- reg. Attention of the importers, exporters, custom brokers and all other stakeholders is invited to the various Notifications issued providing exemption from payment of duties of Customs, taxes and cess as specified in the said Notifications on re-imported goods subject to the fulfilment of certain conditions. 2. Two notifications under which such exemptions are available are: Notification No. 45/2017 - Customs, dated 30th June, 2017 [This Notification applies to the exports for which order permitting clearance and loading under section 51 of the Customs Act, 1962, has been given on or after 01st day of July, 2017] Notification No. 46/2017 - Customs, dated 30th June, 2017 [This Notification applies to exports for which order permitting clearance and loading under section 51 of the Customs Act, 1962 has been given on or before 30th June. 2017.] 3. These notifications exempt goods when re- imported into India from so much of the duty of customs as is in excess of the amount of specified export benefits availed at the time of their export i.e. drawback, IGST exemption / IGST refund etc. [as specified in the Notification]. 4. The main conditions under the aforesaid Notifications are: re-importation of such goods takes place within one year / three year of exportation or such extended period not exceeding period as provided in the said Notifications as allowed by Principal Commissioner / Commissioner of Customs on sufficient cause being shown for the delay. Amount of export benefits availed at the time of export i.e. drawback, IGST exemption / IGST refund etc. [as specified in the Notification] are paid back. the goods are the same which were exported. 5. One of the conditions for exemption under both the above Notifications [in cases, where goods were exported under duty exemption scheme (DEEC/ Advance Authorisation/ DFIA) or Export Promotion Capital Goods Scheme (EPCG)] is that the importer should have intimated the details of the consignment re-imported to the DC/AC of Customs in charge of the factory where the goods were manufactured or the premises from where the goods were supplied and to the licensing authority (DGFT) regarding the fact of re-importation and should produce a dated acknowledgement of such intimation at the time of clearance of goods. 6. It has been observed that there is considerable delay in the clearance of such reimport consignments. Feedback received during interaction with field officers, importers / exporters, Customs Brokers has revealed that the main reasons for delay in such clearances are: i. Importers / Customs Brokers file Bills of entry after the arrival of goods and ask for first check assessment so as to establish the identity of goods. However, there is delay in producing goods for examination and submitting necessary export documents to establish identity; ii. They also claim the benefit of exemptions mentioned above but proof of having surrendered the export benefit is submitted after arrival of goods; iii. There is delay in submission of dated acknowledgement of intimation (mentioned at Para 2.2 above), which is required to be submitted at the time of clearance of goods. 7. In order to ensure that there is no delay in processing of documents and clearance of such goods, it has been decided that the following procedure shall be followed by importers: i. Importers / Customs Brokers shall file either advance or prior bill of entry in such reimport cases. ii. They should necessarily complete following formalities before filing the bill of entry a) Surrender of export incentives as required in the respective Notifications b) Submission of intimation [details of the consignment re-imported to the DC/AC of Customs in charge of the factory where the goods were manufactured or the premises from where the goods were supplied and to the licensing authority regarding the fact of re-importation] iii. Upload copy of documents as proof of compliance of these two conditions under e-sanchit at the time of filing of bill of entry iv. In case they are not able to comply with aforesaid mandatory conditions, they may file bill of entry without claiming the benefit of exemption. v. In cases, where benefit of these exemptions is claimed, First Check procedure need not be resorted to and identity of goods can be established under second check also. In case of variation / mis-declaration, is noticed at the time of examination of goods, necessary action regarding denial of benefit of exemption notification and other penal action may be taken. 8. In case of any difficulty, the specific issue may be brought to the notice of Assistant Commissioner in charge of Appraising-Import either personally or through phone/email (Phone- 0161-2847370, 0161-2670631, 0161-2677900, e-mail [email protected], [email protected]. [email protected] ) 9. Action to be taken in terms of decisions taken in this Public Notice should be considered as standing order for the purpose of officers and staff. (A. S. Ranga) Commissioner