**Report on Notification No. 31/2022-Customs (N.T.)**
**1. Executive Summary:**
This report analyzes Notification No. 31/2022-Customs (N.T.), issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC) on March 31, 2022. This notification amends existing customs regulations by substituting new tables specifying tariff values for various goods, including palm oil, soya bean oil, brass scrap, gold, silver, and areca nuts. The amendment aims to update the tariff values for these goods, impacting importers and exporters dealing with these commodities. The changes come into effect on April 1, 2022.
**2. Introduction:**
This report provides an informative analysis of Notification No. 31/2022-Customs (N.T.), focusing on the changes it introduces to existing customs regulations, based solely on the information provided in the notification text. The purpose is to inform affected industries about these changes and their potential impact.
**3. Policy Overview:**
* This notification is an amendment to the original policy outlined in Notification No. 36/2001-Customs (N.T.), dated August 3, 2001.
* The core objective of this amendment, as inferred from the text, is to revise and update the tariff values for specific imported goods.
**4. Background and Rationale:**
The rationale for this specific amendment appears to be to adjust the tariff values of the listed goods to reflect current market conditions or other relevant economic factors. Without these adjustments, the valuation of imports/exports would be based on outdated figures which could affect the duty calculation, potentially leading to inaccurate revenue collection or trade imbalances.
**5. Key Provisions / Changes:**
This notification specifically amends the existing policy by substituting the following tables:
* **TABLE 1:** Updates the tariff values for various types of Palm Oil (Crude, RBD, Others, Palmolein) and Crude Soya bean Oil, as well as Brass Scrap (all grades), expressed in US Dollars per Metric Tonne. For example, Crude Palm Oil has been revised to $1551 US per metric tonne.
* **TABLE 2:** Modifies the tariff values for Gold and Silver in various forms, expressed in Rupees per 10 grams (Gold) or per kilogram (Silver). The table includes specific references to Notification No. 50/2017-Customs dated 30.06.2017, indicating the continued relevance of the benefit outlined in that notification. The amendment clarifies conditions relating to silver medallions/coins/semi-manufactured silver forms and gold bars/coins/findings.
* **TABLE 3:** Updates the tariff value for Areca nuts, expressed in US Dollars per Metric Tonne. However, the notification indicates "i.e., no change" suggesting the tariff value remains the same.
The effect of these changes is to update the base value used for calculating customs duties on these specific commodities. This could affect the final cost to importers and exporters.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders for this amendment are:
* Importers and exporters of Palm Oil, Soya bean Oil, Brass Scrap, Gold, Silver, and Areca nuts.
* Customs brokers and agents involved in the import/export process.
* Businesses involved in trading or processing these commodities.
**7. Implementation Aspects (Inferred):**
* The responsible agency is the Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, Department of Revenue.
* The implementation date is explicitly stated as April 1, 2022.
* The procedures for implementation likely involve customs officials using these revised tariff values to calculate duties on imported goods.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcome of these specific changes is to ensure that customs duties are calculated based on up-to-date valuations of the specified commodities. This is intended to lead to:
* Accurate revenue collection by the government.
* A more level playing field for importers and exporters by reflecting current market conditions.
* Potentially influencing the price of goods for consumers, depending on how businesses pass on the change in duty.
**9. Conclusion:**
Notification No. 31/2022-Customs (N.T.) introduces significant amendments to existing customs regulations by updating the tariff values for Palm Oil, Soya bean Oil, Brass Scrap, Gold, Silver and Areca nuts. These changes, effective from April 1, 2022, will directly impact importers and exporters dealing with these commodities, potentially influencing prices and affecting trade flows. The updated valuations are crucial for accurate duty calculation and maintaining fairness in international trade.
Key Entities Referenced
NEW DELHI: Place of publication of the notification.
Customs Act, 1962: The Act under which the powers are conferred for the notification (subsection 2 of section 14).
Central Board of Indirect Taxes and Customs: The organization responsible for making the amendments in the notification.
Ministry of Finance: The ministry under which the Department of Revenue falls.
Department of Revenue: The department of the Ministry of Finance responsible for the notification.
Notification No. 362001Customs N.T., dated the 3rd August, 2001: The principal notification being amended.
Gazette of India: The official gazette in which the notification is published.
Notification No. 502017Customs dated 30.06.2017: Notification number related to entries at serial number 356 and 357 in TABLE2
Notification No. 172022Customs N.T., dated the 15th March, 2022: The last amended notification before this notification.
HARISH KUMAR: Under Secretary who signed the notification.
Crude Palm Oil: Description of goods in TABLE1.
RBD Palm Oil: Description of goods in TABLE1.
Palm Oil: Description of goods in TABLE1.
Crude Palmolein: Description of goods in TABLE1.
RBD Palmolein: Description of goods in TABLE1.
Palmolein: Description of goods in TABLE1.
Crude Soya bean Oil: Description of goods in TABLE1.
Brass Scrap: Description of goods in TABLE1.
Gold: Description of goods in TABLE2.
Silver: Description of goods in TABLE2.
Areca nuts: Description of goods in TABLE3.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-31032022-234736
xxxGIDHxxx
CG-DL-E-31032022-234736
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.ं 1486] नई दिल्ली, बृहस्ट्प जतिार, माच ड31, 2022/चत्रै 10, 1944
No. 1486] NEW DELHI, THURSDAY, MARCH 31, 2022/CHAITRA 10, 1944
जित्त मंत्रालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर एि ं सीमा िल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 31 माचड, 2022
स.ं 31/2022-सीमा िल्ु क (ग.ैटै.)
का.आ. 1547(अ).—सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 14 की उपधारा (2) द्वारा प्रित त
िजियों का प्रयोग करते हुए, केंद्रीय अप्रत्यक्ष कर एि ं सीमा िुल्क बोडड, इस बात स े संतुष्ट होन ेपर दक ऐसा करना आिश्यक
एिं समीचीन ह,ै एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना स.ं 36/2001-सीमा िुल्क
(ग.ै ट.ै ), दिनांक 3 अगस्ट्त, 2001, जिसे का.आ. 748 (अ), दिनांक 3 अगस्ट्त, 2001 के तहत भारत के रािपत्र, असाधारण
के भाग-II, खडं -3, उपखडं (ii) म ें प्रकाजित दकया गया था, म ें जनम्नजलजखत संिोधन करता ह,ै अथाडत: -
उक्त अजधसूचना म,ें सारणी-1, सारणी-2 और सारणी-3 के स्ट्थान पर जनम्नजलजखत सारजणयााँ प्रजतस्ट्थाजपत की
िाएाँगी, अथाडत: -
2305 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
"सारणी-1
क्रम. स.ं अध य ाय/िीर्ड/उपिीर्/ड टैररफ मूल य
माल का जििरण
टैररफ मि (अमरीकी डालर प्रजत मीररक टन)
(1) (2) (3) (4)
1 1511 10 00 कच्चा पॉम ऑयल 1551
2 1511 90 10 आर बी डी पॉम ऑयल 1594
3 1511 90 90 अन य पॉम ऑयल 1573
4 1511 10 00 कच्चा पामोजलन 1600
5 1511 90 20 आर बी डी पामोलीन 1603
6 1511 90 90 अन्य पामोलीन 1602
7 1507 10 00 सोयाबीन का कच च ा तेल 1619
8 7404 00 22 पीतल स क्र ेप (सभी ग्रेड) 5958
सारणी-2
क्रम. स.ं अध य ाय/िीर्ड/
टैररफ मूल य
उपिीर्/ड टैररफ माल का जििरण
(अमरीकी डालर)
मि
(1) (2) (3) (4)
1 71 या 98 स्ट्िणड, दकसी भी रूप में, जिसके सम्बन्ध म ें अजधसूचना 623 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 805
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 उपिीर् ड 7106 92 के अधीन आन े िाले रित के अध ड
जिजनर्मडत प्ररूप;
805 प्रजत
3 71 (ii) पिकीय या रित जसक्के, जिसकी रित अंतिडस्ट्त ु 99.9 दकलोग्राम
प्रजतित से कम नहीं ह ै या डाक, कुररयर या सामान के
माध्यम स े ऐसे माल के आयात स े जभन्न उपिीर् 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 आभूर्ण या रित स े बनी िस्ट्तुए ंनहीं ह।ैं
(i) स्ट्िणड बार, तोला बार से जभन्न, जिस पर[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
जिजनमाडणकता ड या ररयाइनर का खुिा हुआ क्रम संख्यांक
और जमररक यूजनटों म ें भार अजभव्यि ह;ै
(ii) स्ट्िणड जसक्के, जिसमें 99.5 प्रजतित स े अन्यून स्ट्िण ड ह,ै
और स्ट्िणड प्राजप्तयां, डाक, कुररयर या बैगेि के माध्यम स े
4 71 623 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 आभूर्ण या
उसके दकसी भाग को स्ट्थान म ें िोड़े रखन े के जलए दकया
िाता ह,ै अजभप्रेत ह।ै
सारणी-3
क्रम. स.ं अध् याय/िीर्/ड टैररफ मूल य
माल का जििरण
उपिीर्/ड टैररफ मि (अमरीकी डालर प्रजत मीररक टन)
(1) (2) (3) (4)
1 080280 सुपारी 5589 (अथाडत कोई पररितडन नहीं)”
2. यह अजधसूचना 01 अप्रैल, 2022 से प्रभािी होगी I
[फा. स.ं 467/01/2022-सीमा िुल्क–V]
हरीि कुमार, अिर सजचि
नोट:- मूल अजधसूचना भारत के रािपत्र, असाधारण के भाग-II, खंड-3, उपखंड (ii) म ें अजधसूचना सं. 36/2001-सीमा
िुल क (ग.ैटै.), दिनांक 3 अगस्ट्त, 2001, का.आ. 748 (अ), दिनांक 3 अगस्ट्त, 2001 के तहत प्रकाजित की गई थी,
तथा यह अंजतम बार अजधसूचना स.ं 17/2022-सीमािुल्क (गै.ट.ै ), दिनांक 15 माचड, 2022, जिसे का.आ. 1166
(अ) दिनांक 15 माच,ड 2022 के तहत भारत के रािपत्र, असाधारण के भाग-II, खंड-3, उपखंड (ii) म ें ई-प्रकाजित
दकया गया था, के द्वारा संिोजधत की गई थीI4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 31st March, 2022
No. 31/2022-CUSTOMS (N.T.)
S.O. 1547(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: -
“TABLE-1
Chapter/ heading/
Tariff value
Sl. No. sub-heading/tariff Description of goods
(US $Per Metric Tonne)
item
(1) (2) (3) (4)
1 1511 10 00 Crude Palm Oil 1551
2 1511 90 10 RBD Palm Oil 1594
3 1511 90 90 Others – Palm Oil 1573
4 1511 10 00 Crude Palmolein 1600
5 1511 90 20 RBD Palmolein 1603
6 1511 90 90 Others – Palmolein 1602
7 1507 10 00 Crude Soya bean Oil 1619
8 7404 00 22 Brass Scrap (all grades) 5958
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 98 623 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 98 805 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
71 falling under sub-heading 7106 92; 805 per kilogram
(ii) Medallions and silver coins having silver
content not below 99.9% or semi-manufactured[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
forms of silver falling under sub-heading 7106
92, other than imports of such goods through
3. 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 of
71 such goods through post, courier or baggage. 623 per 10 grams
4.
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.
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 5589 (i.e., no change)”
2. This notification shall come into force with effect from the 1st day of April, 2022.
[F. No. 467/01/2022-Cus-V]
HARISH KUMAR, 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.
17/2022-Customs (N.T.), dated the 15th March, 2022, e-published in the Gazette of India,
Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 1166 (E), dated 15th March,
2022.
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.