## Policy Analysis Report: Amendment to Notification No. 36/2001-Customs (N.T.) Regarding Tariff Values
**1. Executive Summary:**
This report analyzes an amendment (Notification No. 91/2022-Customs (N.T.)) to the Government of India's Notification No. 36/2001-Customs (N.T.). The amendment, dated October 31, 2022, primarily concerns changes to the tariff values of various goods, including palm oil, palmolein, soya bean oil, brass scrap, gold, silver, and areca nuts, for customs purposes. The amendment modifies Tables 1, 2, and 3 of the original notification, updating the US Dollar per Metric Tonne/Kilogram/10 Grams valuation for these items. This change impacts importers and exporters dealing with these specific goods, potentially affecting their customs duties and trade costs.
**2. Introduction:**
This report aims to provide an informative overview of the amendment (Notification No. 91/2022-Customs (N.T.)) to the Government of India's Notification No. 36/2001-Customs (N.T.) based solely on the provided policy text. The analysis focuses on the amendment's core purpose, key changes, and potential implications.
**3. Policy Overview:**
* **Original Policy:** Notification No. 36/2001-Customs (N.T.), dated the 3rd August, 2001.
* **Core Objective(s) (Inferred):** The amendment aims to update and revise the tariff values for specific imported goods for the purpose of calculating customs duties. This ensures that import duties are aligned with current market values, preventing undervaluation and revenue loss.
**4. Background and Rationale:**
* **Rationale for Amendment (Inferred):** The amendment likely addresses the need to adjust tariff values to reflect fluctuations in global commodity prices. The change in the monetary value of Gold, Silver, Palm Oil, Palmolein, Soya Bean Oil, Brass Scrap, and Areca Nuts suggests that the previous tariff values were no longer aligned with prevailing market conditions, requiring an update to maintain fair and accurate customs assessments.
**5. Key Provisions / Changes:**
This amendment directly modifies the existing *TABLE 1, TABLE 2, and TABLE 3* of Notification No. 36/2001-Customs (N.T.) by replacing them entirely.
* **Changes to TABLE 1:**
* Updates the tariff values (US Dollar per Metric Tonne) for:
* Crude Palm Oil
* RBD Palm Oil
* Others Palm Oil
* Crude Palmolein
* RBD Palmolein
* Others Palmolein
* Crude Soya Bean Oil
* Brass Scrap (all grades)
* **Effect:** Importers of these commodities will now be assessed customs duties based on the new values provided in the table. This will affect their costs, depending on whether the amended values are higher or lower than the previous values.
* **Changes to TABLE 2:**
* Updates the tariff values for:
* Gold in any form, in respect of which the benefit of entries at serial number 356 of the Notification No. 53/2017-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 Notification No. 50/2017-Customs 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.
* **Effect:** This change will impact importers of gold and silver, particularly those availing specific exemptions or dealing with specific forms of these precious metals. The values for silver coins have been updated as well.
* **Changes to TABLE 3:**
* Updates the tariff value for:
* Areca nuts
* **Effect:** The value has seemingly remained unchanged.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders affected by this amendment are:
* Importers and exporters of palm oil, palmolein, soya bean oil, brass scrap, gold, silver and areca nuts.
* Customs brokers and agents involved in the import/export process.
* Businesses involved in the manufacturing or processing of goods that use these commodities as inputs.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** Central Board of Indirect Taxes and Customs (CBIC) under the Department of Revenue, Ministry of Finance.
* **Timeline:** The notification explicitly states that it comes into force on the 1st day of November, 2022.
* **Procedures:** Customs officials will use the revised tariff values specified in the amended tables for assessing customs duties on the listed goods imported on or after November 1, 2022.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these specific changes introduced by the amendment are:
* **More accurate customs valuation:** The updated tariff values will likely reflect the current market prices of the specified commodities, leading to more accurate assessment of import duties.
* **Revenue implications:** Depending on the direction and magnitude of the tariff value changes, the amendment may impact government revenue from customs duties. Higher values may increase revenue, while lower values may decrease it.
* **Impact on trade:** The amendment may influence import and export volumes of the affected commodities, depending on whether the updated tariff values make them more or less competitive in the Indian market.
**9. Conclusion:**
The amendment (Notification No. 91/2022-Customs (N.T.)) to Notification No. 36/2001-Customs (N.T.) is a crucial update to the tariff values of several key commodities. By revising Tables 1, 2, and 3, the government aims to ensure that customs duties are aligned with prevailing market conditions. This impacts importers, exporters, and businesses involved in related industries, potentially affecting their costs and trade dynamics. The effective date of November 1, 2022, marks the commencement of this updated valuation regime. The notification is significant as the valuation of goods directly influences the revenue generated through imports and exports and ensures fair trade practices.
Key Entities Referenced
Customs Act, 1962: An act of parliament related to customs laws in India.
Central Board of Indirect Taxes and Customs: A government organization under the Department of Revenue, Ministry of Finance, responsible for formulation of policy concerning levy and collection of Customs duties and other indirect taxes.
Ministry of Finance: A ministry of the Government of India responsible for the country's finances.
Department of Revenue: A department under the Ministry of Finance, Government of India.
New Delhi: The capital of India, where the notification was issued.
Crude Palm Oil: A type of Palm Oil, tariff value US $952 Per Metric Tonne
RBD Palm Oil: A type of Palm Oil, tariff value US $962 Per Metric Tonne
Crude Palmolein: A type of Palmolein, tariff value US $968 Per Metric Tonne
RBD Palmolein: A type of Palmolein, tariff value US $971 Per Metric Tonne
Crude Soya bean Oil: A type of Soya bean Oil, tariff value US $1345 Per Metric Tonne
Brass Scrap: A type of Brass Scrap, tariff value US $4518 Per Metric Tonne
Areca nuts: A type of nuts, tariff value US $7333 Per Metric Tonne
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-31102022-239953
xxxGIDHxxx
CG-DL-E-31102022-239953
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.ं 4859] नई ददल्ली, सोमिार, अक्त बू र 31, 2022/कार्ततक 9, 1944
No. 4859] NEW DELHI, MONDAY, OCTOBER 31, 2022/KARTIKA 9, 1944
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोडड)
अजधसचू ना
नई ददल्ली, 31 अक् तूबर, 2022
स.ं 91/2022-सीमा िल्ु क (गै.टै.)
का.आ. 5078(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 एिं सीमा िुल्क बोडड, इस बात स े संतुष्ट होने पर दक ऐसा करना आिश्यक एि ं समीचीन ह,ै
एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (राजस्ट्ि जिभाग) की अजधसूचना सं. 36/2001-सीमा िुल्क (गै. 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) में प्रकाजित
दकया गया था, में जनम्नजलजखत संिोधन करता ह,ै अथाडत्:-
उक् त अजधसूचना में, सारणी-1, सारणी-2 और सारणी-3 के स्ट्थान पर जनम्नजलजखत सारजणया ाँ प्रजतस्ट्थाजपत की जाएाँगी,
अथाडत:्-
"सारणी-1
क्रम. स.ं अध्य ाय/िी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 952
2 1511 90 10 आर बी डी पॉम ऑयल 962
7242 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
3 1511 90 90 अन् य पॉम ऑयल 957
4 1511 10 00 कच् चा पामोजलन 968
5 1511 90 20 आर बी डी पामोलीन 971
6 1511 90 90 अन्य पामोलीन 970
7 1507 10 00 सोयाबीन का कच् चा तेल 1345
8 7404 00 22 पीतल स्ट् क्रेप (सभी ग्रेड) 4518
सारणी-2
क्रम. सं. अध्य ाय/िीर्ड/ टैररफ मूल् य
माल का जििरण
उपिीर्ड/ टैररफ मद (अमरीकी डालर)
(1) (2) (3) (4)
1 71 या 98 स्ट्िणड, दकसी भी रूप में, जजसके सम्बन्ध में अजधसूचना
संख्या 50/2017-सीमा िुल्क, ददनांक 30.06.2017 की प्रजिजष्ट 531 प्रजत 10 ग्राम
संख्या 356 के अंतगडत लाभ प्राप्त दकया गया हो
2 71 या 98 रजत, दकसी भी रूप में, जजसके सम्बन्ध म ें अजधसूचना
संख्या 50/2017-सीमा िुल्क, ददनांक 30.06.2017 की प्रजिजष्ट 630 प्रजत दकलोग्राम
संख्या 357 के अंतगडत लाभ प्राप्त दकया गया हो
(i) रजत, पदकीय या रजत जसक् कों से जभन्न दकसी भी रूप में,
जजसकी रजत अंतिडस्ट्तु 99.9 प्रजतित से कम नहीं है या उपिीर्ड
7106 92 के अधीन आने िाले रजत के अधड जिजनर्तमत प्ररूप;
(ii) पदकीय या रजत जसक् के, जजसकी रजत अंतिडस्ट्तु 99.9 प्रजतित
से कम नहीं ह ैया डाक, कुररयर या सामान के माध्यम से ऐसे माल के
आयात से जभन्न उपिीर्ड 7106 92 के अधीन आने िाले रजत के अधड
3 71 630 प्रजत दकलोग्राम
जिजनर्तमत प्ररूप।
स्ट्पष्टीकरण - इस प्रजिजष्ट के प्रयोजनों के जलए, दकसी भी प्ररूप में
रजत के अंतगडत जिदिे ी मुद्रा के जसक् के, रजत से बने आभूर्ण या
रजत से बनी िस्ट्तुएं नहीं ह।ैं
(i) स्ट्िणड बार, तोला बार से जभन्न, जजस पर जिजनमाडणकता ड या
ररयाइनर का खुदा हुआ क्रम संख्यांक और जमररक यूजनटों में भार
अजभव्यि है;
(ii) स्ट्िणड जसक् के, जजसमें 99.5 प्रजतित से अन्यून स्ट्िणड है, और स्ट्िणड
प्राजप्तया,ं डाक, कुररयर या बैगेज के माध्यम से ऐसे माल के आयात से
531 प्रजत 10 ग्राम
जभन्न।
4 71
स्ट्पष्टीकरण - इस प्रजिजष्ट के प्रयोजन के जलए, "स्ट्िणड प्राजप्तया"ं से
कोई छोटा संघटक, जैसे हुक, क्लास्ट्प, क्लैंप, जपन, कैच, स्ट्क्रू बैक,
जजसका उपयोग पूणड आभूर्ण या उसके दकसी भाग को स्ट्थान में जोड़े
रखने के जलए दकया जाता ह,ै अजभप्रेत ह।ै
सारणी-3
क्रम. सं. अध्य ाय/िीर्ड/
टैररफ मूल् य
उपिीर्ड/ टैररफ माल का जििरण
(अमरीकी डालर प्रजत मीररक टन)
मद
(1) (2) (3) (4)
1 080280 सुपारी 7333 (अथाडत कोई पररितडन नहीं)”[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 3
2. यह अजधसूचना 01 निंबर, 2022 से प्रभािी होगी I
[फा. सं. 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 स.ं 36/2001-सीमा िुल् क (गै.टै.),
ददनांक 3 अगस्ट्त, 2001, का.आ. 748 (अ), ददनांक 3 अगस्ट्त, 2001 के तहत प्रकाजित की गई थी, तथा यह अंजतम बार
अजधसूचना स.ं 89/2022-सीमािल्ु क (गै.टै.), ददनांक 14 अक्टूबर 2022, जजसे का.आ. 4894 (अ) ददनांक 14 अक् तूबर 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 31st October, 2022
No. 91/2200-CUSTOMS (N.T.)
S.O. 5078(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/ 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 952
2 1511 90 10 RBD Palm Oil 962
3 1511 90 90 Others – Palm Oil 957
4 1511 10 00 Crude Palmolein 968
5 1511 90 20 RBD Palmolein 971
6 1511 90 90 Others – Palmolein 970
7 1507 10 00 Crude Soya bean Oil 1345
8 7404 00 22 Brass Scrap (all grades) 4518
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
1. 71 or 98 entries at serial number 356 of the Notification No. 531 per 10 grams
50/2017-Customs dated 30.06.2017 is availed
Silver, in any form, in respect of which the benefit
2. 71 or 98 of entries at serial number 357 of the Notification 630 per kilogram
No. 50/2017-Customs dated 30.06.2017 is availed4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(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 forms of
71 silver falling under sub-heading 7106 92, other than 630 per kilogram
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 99.5%
4.
and gold findings, other than imports of such goods
71 531 per 10 grams
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.
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 November, 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. 89/2022-Customs (N.T.), dated the
14 October, 2022, e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide
number S.O. 4894(E), dated 14th October, 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.