## Report on Customs Notification No. 100/2022-Customs (N.T.)
**1. Executive Summary:**
This report analyzes Notification No. 100/2022-Customs (N.T.) issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs on November 30, 2022. This notification amends a previous customs notification (No. 36/2001-Customs (N.T.)) by substituting new tables specifying tariff values for various goods, including palm oil, soya bean oil, brass scrap, gold, silver, and areca nuts. The core purpose of this amendment is to update the tariff values used for customs assessments of these goods. The key finding is that the amendment introduces revised tariff values, potentially affecting import duties and trade flows for the specified commodities.
**2. Introduction:**
The purpose of this report is to provide an informative analysis of Notification No. 100/2022-Customs (N.T.), based solely on the content of the provided text. This analysis will focus on the specific changes introduced by this amendment and their potential implications for the affected industry.
**3. Policy Overview:**
* This notification is an **amendment** to the original policy, Notification No. 36/2001-Customs (N.T.), dated August 3, 2001.
* **Core Objective:** The core objective of this amendment, as inferred from the provided text, is to update the tariff values for specified goods under the Customs Act, 1962, used for determining import duties.
**4. Background and Rationale:**
The amendment is likely driven by the need to reflect changes in international commodity prices and market conditions. Tariff values are periodically revised to align with prevailing market rates and ensure fair valuation for customs purposes. The provided text does not specify the exact reasons for these changes, but it can be inferred that the previous tariff values were outdated.
**5. Key Provisions / Changes:**
This notification introduces changes to the original policy by substituting TABLE 1, TABLE 2 and TABLE 3 of the original notification with new tables.
* **Specific Part of Original Policy Changed:** TABLE 1, TABLE 2, and TABLE 3 specifying the tariff values of various goods.
* **New Rule/Provision:** The new tables define the revised tariff values (in US Dollars per Metric Tonne or per 10 grams/kilogram) for the following goods:
* **Table 1:** Crude Palm Oil, RBD Palm Oil, Others Palm Oil, Crude Palmolein, RBD Palmolein, Others Palmolein, Crude Soya bean Oil, and Brass Scrap all grades. (Values provided in US Dollars per Metric Tonne).
* **Table 2:** Gold, in any form, in respect of which the benefit of 71 or 98 entries at serial number 356 of the Notification No. 565 per 10 grams 1. 502017Customs dated 30.06.2017 is availed; Silver, in any form, in respect of which the benefit of 71 or 98 entries at serial number 357 of the Notification No. 699 per kilogram 2. 502017Customs dated 30.06.2017 is availed; Silver, in any form, other than medallions and silver coins having silver content not below 99.9 or semimanufactured forms of silver falling under subheading 7106 92; Medallions and silver coins having silver content not below 99.9 or semimanufactured forms of silver falling under subheading 7106 92, other than imports of such goods through post, courier or baggage; Gold bars, other than tola bars, bearing manufacturers or refiners engraved serial number and weight expressed in metric units; Gold coins having gold content not below 99.5 and gold findings, other than imports of such goods through post, courier or baggage.
* **Table 3:** Areca nuts (Values provided in US Dollars per Metric Tonne).
* **Difference/Effect:** The effect of these changes is a re-evaluation of the base value upon which customs duties are calculated for these specific items. Depending on whether the new tariff values are higher or lower than the previous ones, import duties could increase or decrease, respectively.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders affected by these changes include:
* Importers of Crude Palm Oil, RBD Palm Oil, Others Palm Oil, Crude Palmolein, RBD Palmolein, Others Palmolein, Crude Soya bean Oil, and Brass Scrap all grades, Gold, Silver and Areca nuts.
* Customs brokers and agents involved in the import/export of these commodities.
* Businesses involved in the trading and processing of these materials.
* The Central Board of Indirect Taxes and Customs (CBIC) responsible for implementing and enforcing customs regulations.
**7. Implementation Aspects (Inferred):**
* **Responsible agency/bodies:** The Central Board of Indirect Taxes and Customs (CBIC) is responsible for implementing this notification.
* **Timelines:** The notification comes into force on December 1, 2022.
* **Procedures:** The implementation will likely involve customs officials using the revised tariff values for assessment and collection of import duties on the specified goods. Importers will need to be aware of these changes and adjust their import costs accordingly.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcome of these changes is to ensure accurate valuation of imports for duty assessment. The specific impact of the changes will depend on whether the revised tariff values are higher or lower than the previous values, affecting the landed cost of imported goods and potentially influencing trade volumes. The adjustments aim to align customs valuations with current market conditions.
**9. Conclusion:**
Notification No. 100/2022-Customs (N.T.) represents a routine update to tariff values for a range of imported goods. The changes introduced by this amendment will directly impact importers of palm oil, soya bean oil, brass scrap, gold, silver, and areca nuts, as the revised tariff values will be used to calculate import duties from December 1, 2022. Awareness of these adjustments is crucial for businesses involved in these trades to accurately estimate import costs and remain compliant with customs regulations.
Key Entities Referenced
Customs Act, 1962: An act of parliament of India related to customs.
Central Board of Indirect Taxes and Customs: A government organization under the Department of Revenue, Ministry of Finance.
New Delhi: The location where the notification was issued. New Delhi, Delhi
30th November, 2022: Date of the notification.
3rd August, 2001: Date of the principal notification being amended.
Gazette of India: Official government journal where notifications are published.
15th November, 2022: Date of the last amendment to the principal notification.
MINISTRY OF FINANCE Department of Revenue: The ministry and department issuing the notification.
HARISH KUMAR: Under Secretary who signed the notification.
Crude Palm Oil: Description of goods whose tariff value is being modified in the notification.
RBD Palm Oil: Description of goods whose tariff value is being modified in the notification.
Others Palm Oil: Description of goods whose tariff value is being modified in the notification.
Crude Palmolein: Description of goods whose tariff value is being modified in the notification.
RBD Palmolein: Description of goods whose tariff value is being modified in the notification.
Others Palmolein: Description of goods whose tariff value is being modified in the notification.
Crude Soya bean Oil: Description of goods whose tariff value is being modified in the notification.
Brass Scrap: Description of goods whose tariff value is being modified in the notification.
Gold: Description of goods whose tariff value is being modified in the notification.
Silver: Description of goods whose tariff value is being modified in the notification.
Areca nuts: Description of goods whose tariff value is being modified in the notification.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30112022-240666
xxxGIDHxxx
CG-DL-E-30112022-240666
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.ं 5311] नई ददल्ली, बुधिार, निम्ब र 30, 2022/अग्रहायण 9, 1944
No. 5311] NEW DELHI, WEDNESDAY, NOVEMBER 30, 2022/AGRAHAYANA 9, 1944
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोडड)
अजधसचू ना
नई ददल् ली, 30 निम् बर, 2022
स.ं 100/2022-सीमा िल्ु क (ग.ैटै.)
का.आ. 5543(अ).—सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 14 की उपधारा (2) द्वारा प्रदत् त
िजियों का प्रयोग करते हुए, केंद्रीय अप्रत्यक्ष कर एि ं सीमा िुल्क बोडड, इस बात स े संतुष्ट होने पर दक ऐसा करना आिश्यक
एिं समीचीन ह,ै एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (राजस्ट्ि जिभाग) की अजधसूचना स.ं 36/2001-सीमा िुल्क
(ग.ै टै.), ददनांक 3 अगस्ट्त, 2001, जजसे का.आ. 748 (अ), ददनांक 3 अगस्ट्त, 2001 के तहत भारत के राजपत्र, असाधारण
के भाग-II, खंड-3, उपखंड (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
जाएाँगी, अथाडत:् -
7929 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
"सारणी-1
क्रम. स.ं अध् याय/िीर्ड/उपिीर्ड/ टैररफ टैररफ मूल् य
माल का जििरण
मद (अमरीकी डालर प्रजत मीररक टन)
(1) (2) (3) (4)
1 1511 10 00 कच् चा पॉम ऑयल 971
2 1511 90 10 आर बी डी पॉम ऑयल 977
3 1511 90 90 अन् य पॉम ऑयल 974
4 1511 10 00 कच् चा पामोजलन 990
5 1511 90 20 आर बी डी पामोलीन 993
6 1511 90 90 अन्य पामोलीन 992
7 1507 10 00 सोयाबीन का कच् चा तेल 1360
8 7404 00 22 पीतल स्ट् क्रेप (सभी ग्रेड) 4800
सारणी-2
क्रम. स.ं अध् याय/िीर्ड/ टैररफ मूल् य
माल का जििरण
उपिीर्/ड टैररफ मद (अमरीकी डालर)
(1) (2) (3) (4)
1 71 या 98 स्ट्िण,ड दकसी भी रूप म,ें जजसके सम्बन्ध म ें अजधसूचना
संख्या 50/2017-सीमा िुल्क, ददनांक 30.06.2017 की 565 प्रजत 10 ग्राम
प्रजिजष्ट संख्या 356 के अतं गतड लाभ प्राप्त दकया गया हो
2 71 या 98 रजत, दकसी भी रूप म,ें जजसके सम्बन्ध म ेंअजधसूचना
संख्या 50/2017-सीमा िुल्क, ददनांक 30.06.2017 की 699 प्रजत दकलोग्राम
प्रजिजष्ट संख्या 357 के अतं गतड लाभ प्राप्त दकया गया हो
(i) रजत, पदकीय या रजत जसक्कों से जभन्न दकसी भी
रूप म,ें जजसकी रजत अंतिडस्ट्तु 99.9 प्रजतित स े
कम नहीं ह ै या उपिीर्ड 7106 92 के अधीन आन े
िाले रजत के अध डजिजनर्ममत प्ररूप;
(ii) पदकीय या रजत जसक्के, जजसकी रजत अतं िडस्ट्त ु
3 71 99.9 प्रजतित स े कम नहीं ह ै या डाक, कुररयर या 699 प्रजत दकलोग्राम
सामान के माध्यम से ऐसे माल के आयात से जभन्न
उपिीर्ड 7106 92 के अधीन आन े िाल े रजत के
अधड जिजनर्ममत प्ररूप।
स्ट्पष्टीकरण - इस प्रजिजष्ट के प्रयोजनों के जलए, दकसी भी
प्ररूप म ें रजत के अंतगडत जिदिे ी मुद्रा के जसक्के, रजत स े
बने आभूर्ण या रजत से बनी िस्ट्तुएं नहीं ह।ैं
(i) स्ट्िणड बार, तोला बार स े जभन्न, जजस पर
जिजनमाडणकताड या ररयाइनर का खुदा हुआ क्रम
संख्यांक और जमररक यूजनटों में भार अजभव्यि ह;ै[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 3
(ii) स्ट्िणड जसक्क े, जजसमें 99.5 प्रजतित से अन्यून स्ट्िण ड
ह,ै और स्ट्िणड प्राजप्तयां, डाक, कुररयर या बैगेज के
माध्यम से ऐसे माल के आयात से जभन्न। 565 प्रजत 10 ग्राम
स्ट्पष्टीकरण - इस प्रजिजष्ट के प्रयोजन के जलए, "स्ट्िण ड
4 71
प्राजप्तयां" से कोई छोटा संघटक, जैसे हुक, क्लास्ट्प, क्लैंप,
जपन, कैच, स्ट्क्रू बैक, जजसका उपयोग पणू ड आभूर्ण या
उसके दकसी भाग को स्ट्थान म ें जोड़े रखन े के जलए दकया
जाता ह,ै अजभप्रेत ह।ै
सारणी-3
क्रम. स.ं अध् याय/िीर्ड/ उपिीर्/ड टैररफ मूल् य
टैररफ मद माल का जििरण (अमरीकी डालर
प्रजत मीररक टन)
(1) (2) (3) (4)
1 7333 (अथाडत कोई
080280 सुपारी
पररितडन नहीं)”
2. यह अजधसूचना 01 ददसम् बर, 2022 से प्रभािी होगी I
[फा. स.ं 467/01/2022-सीमा िुल्क.V]
हरीि कुमार, अिर सजचि
नोट:- मूल अजधसूचना भारत के राजपत्र, असाधारण के भाग-II, खंड-3, उपखंड (ii) में अजधसूचना सं. 36/2001-सीमा
िुल् क (ग.ैटै.), ददनांक 3 अगस्ट्त, 2001, का.आ. 748 (अ), ददनांक 3 अगस्ट्त, 2001 के तहत प्रकाजित की गई थी,
तथा यह अंजतम बार अजधसूचना सं. 96/2022-सीमािुल्क (ग.ैटै.), ददनांक 15 निंबर 2022, जजसे का.आ.
5310 (अ) ददनांक 15 निंबर, 2022 के तहत भारत के राजपत्र, असाधारण के भाग-II, खंड-3, उपखंड (ii) में
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 30th November, 2022
No. 100/2200-CUSTOMS (N.T.)
S.O. 5543(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/ sub- Tariff value
Sl. No. Description of goods
heading/tariff item (US $Per Metric Tonne)
(1) (2) (3) (4)
1 1511 10 00 Crude Palm Oil 971
2 1511 90 10 RBD Palm Oil 977
3 1511 90 90 Others – Palm Oil 974
4 1511 10 00 Crude Palmolein 990
5 1511 90 20 RBD Palmolein 993
6 1511 90 90 Others – Palmolein 992
7 1507 10 00 Crude Soya bean Oil 1360
8 7404 00 22 Brass Scrap (all grades) 4800
TABLE-2
Sl. No. Chapter/ heading/ sub- Description of goods Tariff value
heading/tariff item
(US $)
(1) (2) (3) (4)
Gold, in any form, in respect of which the benefit of
71 or 98 entries at serial number 356 of the Notification No. 565 per 10 grams
1.
50/2017-Customs dated 30.06.2017 is availed
Silver, in any form, in respect of which the benefit of
71 or 98 entries at serial number 357 of the Notification No. 699 per kilogram
2.
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;
3. (ii) Medallions and silver coins having silver
content not below 99.9% or semi-manufactured
71 699 per kilogram
forms of silver falling under sub-heading 7106
92, other than imports of 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
4. 99.5% and gold findings, other than imports of
71 565 per 10 grams
such goods through post, courier or 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 राजपत्र : असाधारण 5
TABLE-3
Sl. No. Chapter/ heading/ sub- Description of goods
Tariff value
heading/tariff item
(US $ Per Metric Tonne)
(1) (2) (3) (4)
1 080280 Areca nuts 7333 (i.e., no change)‖
2. This notification shall come into force with effect from the 01st day of December, 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. 96/2022-Customs (N.T.), dated the
15th November, 2022, e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii),
vide number S.O. 5310(E), dated 15th November, 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.