Category Archives: Custom Circulars

Amendment to All Industry Rates of duty drawback from 20.02.2019 : Circular No 5/2019-Customs

By | February 21, 2019

Amendment to All Industry Rates of duty drawback effective from 20.02.2019 Circular No 5/2019-Customs F. No. 609/4/2019-DBK Government of India Ministry of Finance, Department of Revenue Central Board of Indirect Taxes & Customs New Delhi, dated 20th February, 2019 To, All Principal Chief Commissioners / Chief Commissioners of Customs/Customs (Preventive)/ Customs & Central Tax All… Read More »

Customs Post Clearance Audit : Circular No 02/2019 Customs

By | January 10, 2019

Customs Post Clearance Audit. Under the new scheme, Transaction based audit (TBA) and Premises based audit (PBA) have been prescribed Circular No. 02/2019-Customs F.No.450/61/2018-Cus. -IVGovernment of IndiaMinistry of FinanceDepartment of Revenue(Central Board of Indirect Taxes & Customs)**** Room No. 227B, North BlockDated the 8th January, 2019 To,All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs… Read More »

Manufacturing or other operations in bonded warehouses allowed till 31.01.2019 : Circular No.53 /2018-Customs

By | December 31, 2018

Manufacture and other operations allowed for goods in public bonded warehouses up to 31st January 2019 Circular No.53 /2018-Customs F. No: 473/03/2017 -LC Govt. of India Ministry of Finance Dept. of Revenue Central Board of Indirect Taxes & Customs North Block, New Delhi Dated 28th December 2018 To, All Principal Chief Commissioners/Chief Commissioners of Customs All… Read More »

Clarification for EOU for amendments to Customs & Central Excise notifications : Circular No. 50/2018 Customs

By | December 8, 2018

Clarification with respect to amendments to Customs and Central Excise notifications for EOUs Circular No. 50/2018-Customs F.No. DGEP/EOU/40/2017 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs (Directorate General of Export Promotion) ****** New Delhi, dated 6th December, 2018 To, All Pr. Chief Commissioners/ Chief Commissioners of Customs/… Read More »

Procedure for disposal of un-claimed/un-cleared cargo : Circular No 49 /2018 Customs

By | December 5, 2018

Procedure for disposal of un-claimed/un-cleared cargo under section 48 of the Customs Act,1962, lying with the custodians  Circular No 49 /2018 Customs F.No.450/179/2017-Cus. – IV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes and Customs) ***** Room 227B, North Block New Delhi, dated the 3rd December, 2018 To All… Read More »

Procedure for movement of goods under TIR Carnets – Circular No 48 / 2018 Customs

By | December 5, 2018

Procedure for movement of goods under TIR Carnets – Circular Circular No. 48 / 2018 – Customs F.No.575/02/2016-LC Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs Room No. 49, North Block, New Delhi dated 3rd December 2018 To, Principal Chief Commissioners / Chief Commissioners / Principal Commissioners… Read More »

Advisory on ENDS including e­-Cigarettes, Heat-Not-Burn devices, Vape, e-Sheesha, e-Nicotine Flavoured Hookah, and the like products : Circular No 46/2018- Customs

By | November 29, 2018

 Advisory on ENDS including e­-Cigarettes, Heat-Not-Burn devices, Vape, e-Sheesha, e-Nicotine Flavoured Hookah, and the like products.  Circular No. 46/2018- Customs F. No. 394/121/2018-Cus(AS) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs (Anti-Smuggling U nit) New Delhi, dated 27th November, 2018 To All Principal Chief Commissioners/Chief Commissioners of Customs… Read More »

Customs bonded Warehouses : RFID seals to be taken from destination warehouse :Circular No 39/2018 Customs

By | October 25, 2018

Electronic sealing – Deposit in and removal of goods from Customs bonded Warehouses, clarification – RFID seals to be procured from destination warehouse for deposit in and removal of goods from Customs bonded Warehouses Circular No 39/2018  Customs F.No: 484/3/2015 – LC (Vol. II) Government of India Ministry of Finance Department of Revenue Central Board of… Read More »

IGST Export Refunds – Extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess : Circular No. 40/2018-Customs

By | October 25, 2018

IGST Export Refunds-extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess Circular No. 40/2018-Customs F. No: 450/119/2017-Cus-IV Government of India Ministry of Finance Dept. of Revenue (Central Board of Indirect Taxes and Customs) **** Room No. 227B, North Block, New Delhi Dated, the 24th October, 2018 To, All Principal… Read More »

Procedure for manufacturing or other operations in bonded warehouses : Circular No 38/2018 Customs

By | October 19, 2018

Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses under section 65 of the Customs Act vide Circular No. 38/2018-Customs Dated the 18th October 2018. Circular No. 38/2018-Customs F. No: 484/03/2015-LC Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes& Customs Room No. 49,… Read More »

Rewards to informers for GST recovery : Circular No 36/2018  Customs

By | October 6, 2018

Circular No 36/2018  Customs Grant of reward to informers and Government servants – amendments in existing reward guidelines – regarding Read Circular No 36/2018  Customs F. No. 13011/01/2013-Cus(AS) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs (Anti-Smuggling Unit) New Delhi, dated 5th October, 2018 To All Principal… Read More »

eSANCHIT : Document to be uploaded by Govt agencies instead of importer/exporter : Circular No 35/2018-Customs

By | October 3, 2018

ICEGATE – Facility of uploading document on eSANCHIT by Government agencies instead of importer/exporter after Pilot Project Circular No 35/2018-Customs F. No. 450/148/2015-Cus-IV Government of India Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes and Customs) ***** Room No. 229 A, North Block , New Delhi , Dated 01st October, 2018 To… Read More »

Exemption from IGST & Compensation Cess for EOU upto 31.03.2019 on Goods Imported :Notification No 65/2018 Customs

By | September 26, 2018

CBIC Seeks to extend the exemption from Integrated Tax and Compensation Cess upto 31.03.2019 on goods imported by EOU vide Notification No. 65/2018-Customs dated 24 September, 2018. Notification No 65/2018 Customs [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF… Read More »

Cost Accountants allowed to Certify IGST Refund Claim : Circular No 33/2018 Customs

By | September 20, 2018

Circular No. 33/2018-Customs Sanction of pending IGST refund claims where the records have not been transmitted from GSTN to DG (System) Pending IGST refund claims can be certified by cost accountants also where records not transmitted from GSTN to DG Systems Video Explanation by CA Satbir Singh in Hindi Read Circular No. 33/2018-Customs F. No.… Read More »

Circular No 27/2018 Customs : Bank guarantee requirement for bond executed by EOUs : CBIC Clarification

By | August 15, 2018

Circular No 27/2018 Customs Clarification regarding bank guarantee requirement for bond executed by EOUs-reg. F.No. DGEP/EOU/GST/Misc/24/2017 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs (Directorate General of Export Promotion) New Delhi, Dated: 14th August, 2018 To, All Pr. Chief Commissioners/ Chief Commissioners of Customs/ Customs (Prev.) All… Read More »

Circular No 25/2018 Customs : SOP for discharge of bonds executed by nominated agencies/ banks for import of gold, silver and platinum

By | August 10, 2018

Circular No 25/2018 Customs F.No. DGEP/G&J/22/2018 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs (Directorate General of Export Promotion) ****** New Delhi, Dated: 8th August, 2018 To, All Pr. Chief Commissioners/ Chief Commissioners of Customs/ Customs & Central Tax/ Customs (Preventive) All Pr. Commissioners/ Commissioners of Customs/ Customs… Read More »

Circular 21/2018 Customs : Help Desks setup for IGST Refund on Export of Goods

By | July 20, 2018

Circular 21/2018 Customs summary of Circular 21/2018 Customs Setting up of Help Desks for Refund of IGST on export of Goods on payment of duty- Read Circular 21/2018 Customs F. No: 450/119/2017-CusIV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes and Customs) Room No. 227B, North Block, New Delhi… Read More »

Circular No 22/2018 Customs : Rectification facility to Shipping Bills filed till 30.06.18

By | July 19, 2018

Circular No 22/2018 Customs summary of Circular No 22/2018 Customs The exporters committed the SB005 error due to invoice mismatches in shipping bills and GST returns. CBIC has extended the rectification facility to shipping bills filed upto June 30, 2018. Read Circular No. 22/2018-Customs F. No: 450/119/2017-CusIV Government of India Ministry of Finance Department of Revenue… Read More »

Electronic sealing-deposit in and removal of goods from Customs Bonded warehouse : Circular No 19/2018  Customs

By | June 18, 2018

Electronic sealing-deposit in and removal of goods from Customs Bonded warehouse. Circular No 19/2018  Customs F.No: 484/3/2015- LC (Vol II) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs Room No: 226, North Block, New Delhi Dated 18th June 2018 To, Principal Chief Commissioners / Chief Commissioners /… Read More »

Circular No 16 /2018 Customs : Adjudication Power for confiscation under Custom for value above Rs 10 Lakh

By | June 8, 2018

Circular No 16 /2018 Customs Circular No 16 /2018 Customs Dated 8th June, 2018.Powers of adjudication of the officers of Customs- reg. F.No.450/117/2009-Cus.IV Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs North Block, New Delhi 8th June, 2018. To All Principal Chief Commissioners/ Chief Commissioners of Customs /… Read More »

Circular No 15/2018 Custom : PAN Based Refund of GST allowed

By | June 7, 2018

Circular No 15/2018 Customs PAN Based Refund of IGST allowed Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases -reg. F. No: 450/119/2017-CusIV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes and Customs) Room No.227-B, North Block, New Delhi… Read More »

Circular No 12/2018 Customs : Sanction of pending IGST refund claims : 29th May 2018

By | May 29, 2018

Circular No 12/2018 Customs Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems -reg Circular No. 12/2018-Customs Dated 29th May, 2018 Circular No. 12/2018-Customs F. No. 450/119/2017-CusIV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes and Customs) Room No. 227-B,… Read More »

Refund of IGST on Export : date extension in SB005 alternate mechanism

By | March 26, 2018

Circular No. 08/2018-Customs F.No: 450/119/2017-Cus-1V Government of India Ministry of Finance Dept. of Revenue (Central Board of Excise and Customs) Room No. 227B, North Block, New Delhi Dated, the 23rd March, 2018 To, All Principal Chief Commissioners/Chief Commissioners of Customs/Customs(Preventive) All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise All Principal Commissioners/Commissioners of Customs/Customs (Preventive)… Read More »

Circular No 6/2018 Customs : Refund of IGST on Export-EGM Error related cases

By | March 19, 2018

Circular No 6/2018 Customs Dated 16-03-2018 Refund of IGST on Export-EGM Error related cases. IGST Refund module for exports is operational in ICES from 10.10.2017. The module has an inbuilt procedure to automatically grant refund after validating the Shipping Bill data available with Customs against the GST Returns data available with GSTN. The procedure also… Read More »

Circular No. 05/2018-Customs : Refund of IGST on Export : Invoice mis-match Cases

By | February 24, 2018

Circular No. 05/2018-Customs F.No.450/119/2017-Cus.IV Government of India Ministry of Finance Department of Revenue (Central Board of Excise & Customs) Room No. 227B, North Block, New Delhi. Dated the 23rd February, 2018 To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive) All Principal Chief Commissioners/Chief Commissioners of Central Tax and Central Excise All Principal Commissioners/Commissioners of… Read More »

Bank Guarantee/ cash security/ surety norms for Customs (Import of Goods at Concessional Rate of Duty) Rules 2017 Circular No 48/2017 Customs

By | December 9, 2017

Circular No 48/2017 Customs F. No. 450/28/2016-Cus IV Government of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) ***** Room 227B, North Block New Delhi, dated the 8th December, 2017 To All Principal Chief Commissioner/Chief Commissioner of Customs /Custom (Preventive), All Principal Chief Commissioner/Chief Commissioner of Central Tax. All Principal… Read More »