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ICES Advisory on Budget 2021 related changes in EDI System

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..... ome key changes on the Customs front. Changes in the duty structure and introduction of new levies have come into effect from 02-02-2021. All the notifications on rate changes have been duly updated in ICES and System has been restored for Bill of Entry filing on 03.02.2021.The application of newly introduced levy in System is detailed under to ensure correct filing of BEs. 3. Agriculture Infrastructure and Development Cess (AIDC) a) One of the major changes in the duty structure is the introduction of Agriculture Infrastructure and Development Cess (AIDC) on Import goods vide clauses 115 and 116 (wherever excisable) of the Finance Bill, 2021. Clause 115 states: Where on the goods specified in the First Schedule to the Customs Ta .....

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..... able for all items unless exemption is claimed by relevant notification. For all items falling under the Sl No 1 to 16 of the Notification 11/2021 Customs dated 01.02.2021, the relevant notification and sl no will have to be mentioned by the importer in the Bill of Entry for the applicable effective rate. Even for all other items which are completely exempted from AIDC, relevant Sl Nos (17 to 19) must be quoted in the Bill of Entry. Thus, the claim of AIDC notification shall be mandatory in the Bill of Entry. e) Excise AIDC is applicable only for Petrol and High Speed Diesel. Importer can claim the benefit of relevant Central Excise exemption notification(s), wherever applicable. f) While filing Bills of Entry through service centre .....

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..... anually for the first few days. Any discrepancy found may immediately be brought to the notice of Directorate General of Systems (ICES), by email to [email protected]. 5. This Public Notice is being issued so that the officers and trade are aware of the above changes and declarations are filed correctly. 6. Difficulty, if any, faced in implementation of this public notice may be brought to the notice of the Additional Commissioner, Customs Commissionerate, Ludhiana through email at adccustoms. [email protected]. 7. This Public Notice should be considered as Standing Order for the purpose of Officers and Staff of this Commissionerate. (A. S. Ranga) Commissioner - Circular - Trade Notice - Public Notice - Instructions - .....

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