Executive Summary:
This public notice announces amendments to Chapter 7 of the Handbook of Procedures 2015-2020, effective from December 5, 2017. The amendments concern drawback procedures, specifically regarding brand rate fixation and duty refunds. It removes references to "basic custom duty" and modifies the conditions for brand rate fixation applications.
Key Points / Main Content:
Amendments to Handbook of Procedures:
Para 7.02: The term "basic custom duty" is deleted wherever it appears.
Para 7.06: Modifications to brand rate fixation and drawback rate procedures.
Brand Rate Fixation:
Existing provision: An application in ANF7A, along with documents prescribed in ANF7A Appendix 7E, may be made to RA or DC concerned, as the case may be, for fixation of brand rate where no CENVAT credit has been availed by the supplier of goods. However, an application in ANF 7A, along with documents prescribed in ANF7A Appendix 7E, may be made to RA or DC concerned, as the case may be, for fixation of brand rate.
Amended provision: Application for fixation of Brand rate may be made for the following:
Where All Industry Rate of Drawback is not available
Where basic customs duty paid is claimed as brand rate of duty drawback, in terms of Paragraph 7.06 of FTP 2015-20.
Drawback Refunds:
Refund of duty paid on inputs is also allowed on All Industry Rate.
Impact Analysis
Directorate of Revenue (DoR):
Impact: The DoR's role in determining drawback rates remains unchanged; they still fix the rates in the Drawback Schedule.
Action Required: No specific action is mentioned for DoR.
Regional Authority (RA) / Development Commissioner (DC):
Impact: RAs and DCs are still involved in processing brand rate fixation applications under the revised conditions.
Action Required: RAs/DCs must process brand rate applications based on the new criteria outlined in the amended Para 7.06.
Exporters/Manufacturers:
Impact: Exporters can claim refunds of duty paid on inputs is also allowed on All Industry Rate. The scope of brand rate fixation applications is modified.
Action Required: Exporters should review the amended Para 7.06 to determine their eligibility for brand rate fixation and prepare applications accordingly. They should note the removal of "basic custom duty" references.
Key Entities Referenced
Foreign Trade Policy 2015-2020: A policy document governing import and export in India from 2015 to 2020.
Handbook of Procedures 2015-2020: A handbook detailing the procedures related to the Foreign Trade Policy 2015-2020, which is being amended in the current notification.
Director General of Foreign Trade: The authority responsible for making amendments to the Handbook of Procedures, under the powers conferred by the Foreign Trade Policy.
New Delhi, Delhi: The location where the public notice was issued.
Ministry of Commerce and Industry: The government ministry responsible for foreign trade and commerce.
B.B. Swain: Director General of Foreign Trade & Ex-Officio Additional Secretary
ANF7A: Application form related to fixation of brand rate/drawback
Revenue Department: Department involved in determining drawback rates
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MINISTRY OF COMMERCE AND INDUSTRY
(Department of commerce)
PUBLIC NOTICE
New Delhi, the 31st October, 2019
No. 40 /2015—2020
Subject: Amendment in Chapter 7 of the Handbook of Procedures 2015—2020 –regd.
F. No. 01/92/180/21/AM-19/PC-VI.—In exercise of powers conferred under Paragraph 1.03 of the Foreign
Trade Policy 2015-2020, as amended from time to time, the Director General of Foreign Trade hereby makes the
following amendments in Chapter 7 of the Handbook of Procedures 2015-20 with effect from 5.12.2017:
(i) Para 7.02 of HBP: The words ‘basic custom’ wherever used in para 7.02 of HBP stands deleted.
(ii) Para 7.06 of HBP:
Existing Provision Amended Provision
Fixation of Brand Rate Rate of Drawback
An application in ANF-7A, along with documents Normally, drawback may be allowed as per All Industry Rate
prescribed in ANF-7A & Appendix-7E, may be made to fixed by DoR in the Drawback Schedule where no CENVAT
RA or DC concerned, as the case may be, for fixation of credit has been availed by supplier of goods. However, an
brand rate. Application for fixation of Brand rate may be application in ANF- 7A, along with documents prescribed in
made for the following: ANF-7A & Appendix-7E, may be made to RA or DC
concerned, as the case may be, for fixation of brand rate
(a) Deleted
where All Industry Rate of Drawback is not available or
(b) Where basic customs duty paid is claimed as brand same is less than 4/5th of duties actually paid on raw
rate of duty drawback, in terms of Paragraph 7.06 of FTP materials or components used in the production or
2015-20. manufacture of the said goods.
Effect of this Public Notice: Refund of drawback of Duty paid on inputs is also allowed on All Industry Rate.
B.B. SWAIN, Director General of Foreign Trade & Ex-Officio Add. Secy.
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.