## Report on Customs Notification No. 03/2022-Customs (N.T.)
**1. Executive Summary:**
This report analyzes Customs Notification No. 03/2022-Customs (N.T.), issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs on January 14, 2022. This notification amends a previous notification (No. 36/2001-Customs (N.T.)) by substituting new tables specifying tariff values for certain goods. The key change involves revised tariff values for various types of palm oil, soya bean oil, brass scrap, gold, silver and areca nuts. This amendment is likely intended to adjust import duties based on current market prices of these commodities, impacting importers and related industries.
**2. Introduction:**
This report aims to provide a comprehensive overview of Customs Notification No. 03/2022-Customs (N.T.), based solely on the information provided within the notification document. It analyzes the changes introduced by the notification and their potential implications for affected stakeholders.
**3. Policy Overview:**
* **Amendment:** This notification amends the original Customs Notification No. 36/2001-Customs (N.T.), dated August 3, 2001.
* **Core Objective:** Based on the text, the core objective of this amendment is to update the tariff values for specific imported goods, specifically Palm Oil (Crude, RBD, and Others), Crude Palmolein, RBD Palmolein, Others Palmolein, Crude Soya bean Oil, Brass Scrap, Gold, Silver and Areca nuts.
**4. Background and Rationale:**
This notification is an amendment, and its purpose is to update the tariff values for specific imported goods. The rationale for this amendment likely stems from the need to align tariff values with current market prices and economic conditions. Changes in global commodity prices, currency exchange rates, and other economic factors can necessitate adjustments to tariff values to maintain fair trade practices and revenue collection.
**5. Key Provisions / Changes:**
This amendment directly alters tariff values.
* **Specific Part Changed:** The notification explicitly states that "TABLE1, TABLE2, and TABLE3" of the original notification are being substituted. These tables define tariff values for specific commodities.
* **New Rule/Provision:** The new rules are the *substituted* tables themselves, which list revised tariff values (in US Dollars per Metric Tonne or per 10 grams/kilogram) for the specified goods. The notification lists the updated values for items under Chapter headings of the Customs Tariff Act including those related to palm oil, soya bean oil, brass scrap, gold, silver and areca nuts..
* **Effect of Change:** The effect of this change is to modify the import duties levied on these goods. An increase in tariff value will increase the duty payable, and vice versa. The amendment adjusts the tax burden on the relevant imported commodities.
**6. Target Audience and Stakeholders:**
The direct target audience and stakeholders for this notification include:
* Importers of crude palm oil, RBD palm oil, other palm oils, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap and areca nuts.
* Importers of gold and silver in various forms.
* Customs brokers and agents involved in the import of these goods.
* Businesses and consumers indirectly affected by price fluctuations in these commodities due to changes in import duties.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency:** The Central Board of Indirect Taxes and Customs (CBIC) is the responsible agency, as indicated by the issuing authority.
* **Timelines:** The notification explicitly states that it comes into force on **January 15, 2022.**
* **Procedures:** The tariff values specified in the amended tables will be used by customs officials to assess import duties on the listed goods from January 15, 2022, onward. Importers will need to comply with these new values when declaring and paying duties.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcome of these changes is to adjust import duties to reflect current market realities. The potential impact *of the amendment itself* includes:
* **Revenue Impact:** A potential change in government revenue depending on whether tariff values have been increased or decreased overall and on the volume of imports.
* **Price Adjustments:** Possible price adjustments for the listed commodities in the domestic market, depending on the magnitude of the tariff value changes.
* **Trade Flows:** Potential shifts in trade patterns as importers adjust their sourcing strategies in response to the revised duties.
* **Industry Competitiveness:** Possible impacts on the competitiveness of domestic industries that use these imported commodities as inputs.
**9. Conclusion:**
Customs Notification No. 03/2022-Customs (N.T.) is a significant amendment that updates the tariff values for a range of imported goods, including palm oil, soya bean oil, brass scrap, gold, silver and areca nuts. The amendment is likely intended to align duties with current market prices and economic conditions. The changes will directly affect importers of these goods and may have broader impacts on domestic prices, trade flows, and industry competitiveness. The effective date of the notification is January 15, 2022, requiring immediate compliance from relevant stakeholders.
Key Entities Referenced
INDIA: Country issuing the Gazette.
NEW DELHI: Location of publication; likely the place of origin for the notification.
FRIDAY, JANUARY 14, 2022: Date of publication of the Gazette of India.
PAUSHA 24, 1943: Indian date corresponding to the date of publication.
MINISTRY OF FINANCE: The ministry responsible for the Department of Revenue.
Department of Revenue: The department within the Ministry of Finance issuing the notification.
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS: Issuing authority of the notification; abbreviated as CBIC.
Customs Act, 1962: The Act under which the powers are conferred to make the amendments. Also referred to as '52 of 1962'.
Central Board of Indirect Taxes Customs: The board responsible for making amendments under the Customs Act.
Government of India: The government under which the Ministry of Finance operates.
No. 362001Customs N.T.: Notification number being amended.
3rd August, 2001: Date of the original notification being amended.
Gazette of India, Extraordinary, PartII, Section3, Subsection ii: Official gazette in which the notification was published.
S. O. 748 E: Number of the original notification being amended.
TABLE1: Table being substituted in the notification.
TABLE2: Table being substituted in the notification.
TABLE3: Table being substituted in the notification.
No. 502017Customs: Notification number with customs implication.
30.06.2017: Date associated with Notification No. 502017Customs.
F. No 467012022CusV: File number associated with the notification.
BULLO MAMU: Name of the Under Secretary.
Under Secy.: Title of Bullo Mamu
No. 1072021Customs N.T.: The notification number of last amendment.
31st December, 2021: Date of the last amendment.
S.O. 5496 E: Number of the last amended notification.
Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi110064: Location where the notification was uploaded from.
Controller of Publications, Delhi110054: Publisher of the notification.
No. 032022CUSTOMS N.T.: Notification number of the current notification.
S.O. 194E: Order number of the current notification
15th day of January, 2022: Effective date of the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-14012022-232648
xxxGIDHxxx
CG-DL-E-14012022-232648
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 190] नई दिल्ली, िुक्रिार, िनिरी 14, 2022/पौष 24, 1943
No. 190] NEW DELHI, FRIDAY, JANUARY 14, 2022/PAUSHA 24, 1943
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर एि ं सीमा िल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 14 िनिरी, 2022
स.ं 03/2022-सीमा िल्ु क (ग.ैटै.)
का.आ. 194(अ).— सीमा िल्ु क अजधजनयम, 1962 (1962 का 52) की धारा 14 की उपधारा (2) द्वारा प्रित् त
िजियों का प्रयोग करते हुए, केंद्रीय अप्रत्यक्ष कर एि ं सीमा िुल्क बोडड, इस बात स े संतुष्ट होने पर दक ऐसा करना आिश्यक
एि ं समीचीन ह,ै एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना सं. 36/2001-सीमा िुल्क (ग.ै
टै.), दिनांक 3 अगस्ट्त, 2001, जिसे का.आ. 748 (अ), दिनांक 3 अगस्ट्त, 2001 के तहत भारत के रािपत्र, असाधारण के
भाग-II, खंड-3, उपखंड (ii) म ें प्रकाजित दकया गया था, म ें जनम्नजलजखत सिं ोधन करता ह,ै अथाडत्:—
उक्त अजधसूचना म,ें सारणी-1, सारणी-2 और सारणी-3 के स्ट्थान पर जनम्नजलजखत सारजणयााँ प्रजतस्ट्थाजपत की
िाएाँगी, अथाडत:्—
277 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
"सारणी-1
क्रम. सं. अध्य ाय/िीषड/उपिीषड/ टैररफ मूल् य
माल का जििरण
टैररफ मि (अमरीकी डालर प्रजत मीररक टन)
(1) (2) (3) (4)
1 1511 10 00 कच्चा पॉम ऑयल 1348
2 1511 90 10 आर बी डी पॉम ऑयल 1366
3 1511 90 90 अन् य पॉम ऑयल 1357
4 1511 10 00 कच्चा पामोजलन 1369
5 1511 90 20 आर बी डी पामोलीन 1372
6 1511 90 90 अन्य पामोलीन 1371
7 1507 10 00 सोयाबीन का कच् चा तेल 1408
8 7404 00 22 पीतल स्ट्क्र ेप (सभी ग्रेड) 5633
सारणी-2
क्रम. सं. अध् याय/िीष/ड
टैररफ मूल् य
उपिीषड/ टैररफ माल का जििरण
(अमरीकी डालर)
मि
(1) (2) (3) (4)
1 71 या 98 स्ट्िणड, दकसी भी रूप में, जिसके सम्बन्ध में अजधसूचना 586 प्रजत 10 ग्राम
संख्या 50/2017-सीमा िुल्क, दिनांक 30.06.2017 की
प्रजिजष्ट संख्या 356 के अतं गतड लाभ प्राप्त दकया गया हो
2 71 या 98 रित, दकसी भी रूप म,ें जिसके सम्बन्ध म ें अजधसूचना 757
संख्या 50/2017-सीमा िुल्क, दिनांक 30.06.2017 की प्रजत दकलोग्राम
प्रजिजष्ट संख्या 357 के अतं गतड लाभ प्राप्त दकया गया हो
(i) रित, पिकीय या रित जसक्कों स े जभन्न दकसी भी रूप
म,ें जिसकी रित अंतिडस्ट्त ु 99.9 प्रजतित स े कम नहीं ह ै
या उपिीष ड 7106 92 के अधीन आन े िाले रित के अध ड
जिजनर्मडत प्ररूप;
757 प्रजत
(ii) पिकीय या रित जसक्के, जिसकी रित अंतिडस्ट्त ु 99.9
3 71 दकलोग्राम
प्रजतित से कम नहीं ह ै या डाक, कुररयर या सामान के
माध्यम स े ऐसे माल के आयात स े जभन्न उपिीष ड 7106
92 के अधीन आन ेिाले रित के अध डजिजनर्मडत प्ररूप।
स्ट्पष्टीकरण - इस प्रजिजष्ट के प्रयोिनों के जलए, दकसी भी
प्ररूप म ें रित के अंतगतड जििेिी मुद्रा के जसक्के, रित स े
बने आभूषण या रित स े बनी िस्ट्तुए ंनहीं ह।ैं
(i) स्ट्िणड बार, तोला बार से जभन्न, जिस पर
जिजनमाडणकता ड या ररयाइनर का खुिा हुआ क्रम संख्यांक
और जमररक यूजनटों में भार अजभव्यि ह;ै[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
(ii) स्ट्िणड जसक्के, जिसमें 99.5 प्रजतित स े अन्यून स्ट्िण ड ह,ै
और स्ट्िणड प्राजप्तयां, डाक, कुररयर या बैगेि के माध्यम स े
4 71 586 प्रजत 10 ग्राम
ऐसे माल के आयात से जभन्न।
स्ट्पष्टीकरण - इस प्रजिजष्ट के प्रयोिन के जलए, "स्ट्िण ड
प्राजप्तयां" स े कोई छोटा संघटक, िैसे हुक, क्लास्ट्प, क्लैंप,
जपन, कैच, स्ट्क्रू बैक, जिसका उपयोग पूण ड आभूषण या
उसके दकसी भाग को स्ट्थान म ें िोड़े रखन े के जलए दकया
िाता ह,ै अजभप्रेत ह।ै
सारणी-3
क्रम. सं. अध् याय/िीष/ड
टैररफ मूल् य
उपिीषड/ टैररफ
माल का जििरण
मि (अमरीकी डालर प्रजत मीररक टन)
(1) (2) (3) (4)
1 080280 सुपारी 4937 (अथाडत कोई पररितडन नहीं)”
2. यह अजधसूचना 15 िनिरी, 2022 स े प्रभािी होगी I
[फा. स.ं 467/01/2022-सीमा शुल्क –V]
बुलो माम,ु अिर सजचि
नोट:- मूल अजधसूचना भारत के रािपत्र, असाधारण के भाग-II, खडं -3, उपखडं (ii) म ें अजधसूचना सं. 36/2001-सीमा
िुल् क (गै.टै.), दिनांक 3 अगस्ट्त, 2001, का.आ. 748 (अ), दिनांक 3 अगस्ट्त, 2001 के तहत प्रकाजित की गई थी,
तथा यह अंजतम बार अजधसूचना सं. 107/2021-सीमािुल्क (ग.ैटै.), दिनांक 31 दिसंबर, 2021, जिसे का.आ.
5496 (अ) दिनांक 31 दिसंबर, 2021 के तहत भारत के रािपत्र, असाधारण के भाग-II, खंड-3, उपखडं (ii) म ें
ई-प्रकाजित दकया गया था, के द्वारा संिोजधत की गई थीI
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 14th January, 2022
No. 03/2022-CUSTOMS (N.T.)
S.O. 194(E).— In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962
(52 of 1962), the Central Board of Indirect Taxes & Customs, being satisfied that it is necessary and expedient to do
so, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 36/2001-Customs (N.T.), dated the 3rd August, 2001, published in the Gazette of India,
Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 748 (E), dated the 3rd August, 2001, namely:—
In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following Tables shall be substituted,
namely: —4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
“TABLE-1
Chapter/ heading/ Tariff value
Sl. No. sub-heading/tariff Description of goods (US $Per Metric
item Tonne)
(1) (2) (3) (4)
1 1511 10 00 Crude Palm Oil 1348
2 1511 90 10 RBD Palm Oil 1366
3 1511 90 90 Others – Palm Oil 1357
4 1511 10 00 Crude Palmolein 1369
5 1511 90 20 RBD Palmolein 1372
6 1511 90 90 Others – Palmolein 1371
7 1507 10 00 Crude Soya bean Oil 1408
8 7404 00 22 Brass Scrap (all grades) 5633
TABLE-2
Sl. Chapter/ heading/ Description of goods
Tariff value
No. sub-heading/tariff
(US $)
item
(1) (2) (3) (4)
Gold, in any form, in respect of which the
benefit of entries at serial number 356 of the
71 or 98 586 per 10 grams
1. Notification No. 50/2017-Customs dated
30.06.2017 is availed
Silver, in any form, in respect of which the
benefit of entries at serial number 357 of the
71 or 98 757 per kilogram
2. Notification No. 50/2017-Customs dated
30.06.2017 is availed
(i) Silver, in any form, other than medallions
and silver coins having silver content not
below 99.9% or semi-manufactured forms of
silver falling under sub-heading 7106 92;
(ii) Medallions and silver coins having silver
content not below 99.9% or semi-
71 manufactured forms of silver falling under 757 per kilogram
sub-heading 7106 92, other than imports of
3. such goods through post, courier or baggage.
Explanation. - For the purposes of this entry,
silver in any form shall not include foreign
currency coins, jewellery made of silver or
articles made of silver.
(i) Gold bars, other than tola bars,
bearing manufacturer’s or refiner’s engraved
serial number and weight expressed in metric
units;
(ii) Gold coins having gold content not below
99.5% and gold findings, other than imports
4. 71 of such goods through post, courier or 586 per 10 grams
baggage.
Explanation. - For the purposes of this entry,
“gold findings” means a small component
such as hook, clasp, clamp, pin, catch, screw
back used to hold the whole or a part of a
piece of Jewellery in place.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
TABLE-3
Sl. Chapter/ heading/ Description of goods
Tariff value
No. sub-heading/tariff
(US $ Per Metric Tonne)
item
(1) (2) (3) (4)
1 080280 Areca nuts 4937 (i.e., no change)”
2. This notification shall come into force with effect from the 15th day of January, 2022.
[F. No 467/01/2022-Cus-V]
BULLO MAMU, Under Secy.
Note: - The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3,
Sub-section (ii), vide Notification No. 36/2001–Customs (N.T.), dated the 3rd August, 2001, vide number
S. O. 748 (E), dated the 3rd August, 2001 and was last amended vide Notification No. 107/2021-Customs
(N.T.), dated the 31st December, 2021, e-published in the Gazette of India, Extraordinary, Part-II, Section-3,
Sub-section (ii), vide number S.O. 5496 (E), dated 31st December, 2021.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.