## Policy Analysis Report: Customs Notifications Amendment
**1. Executive Summary:**
This report analyzes a set of amendments to existing Customs notifications, as published in the Gazette of India on March 31, 2022. The core purpose of these amendments is to extend the validity of certain provisions within five pre-existing Customs notifications. The key finding is that the deadline for specific conditions and provisos outlined in these notifications has been extended from March 31, 2022, to June 30, 2022. This report provides an overview of the changes and their potential impact on relevant stakeholders.
**2. Introduction:**
This report aims to provide a clear and concise analysis of amendments to existing Customs notifications, based solely on the text published in the Gazette of India on March 31, 2022. The report identifies the original policies being amended, details the specific changes introduced, infers the likely rationale behind the amendments, and outlines the potential impact on affected parties.
**3. Policy Overview:**
This is a report analyzing an amendment, not a new policy.
* **Original Policies:** The following five Customs notifications are being amended:
* Notification No. 16/2015-Customs, dated April 1, 2015
* Notification No. 18/2015-Customs, dated April 1, 2015
* Notification No. 20/2015-Customs, dated April 1, 2015
* Notification No. 22/2015-Customs, dated April 1, 2015
* Notification No. 45/2016-Customs, dated August 13, 2016
* **Core Objective(s):** The core objective of this amendment appears to be to provide continued application of existing Customs benefits, exemptions or conditions by extending the original deadline.
**4. Background and Rationale:**
The specific reason for extending the deadline from March 31, 2022, to June 30, 2022, is not explicitly stated in the text. However, it can be inferred that the initial conditions/provisions within the original notifications were intended to be temporary measures or were tied to a specific timeframe that has now been extended. It is likely that a further review or assessment of these measures is required before a more permanent decision is made, necessitating this extension.
**5. Key Provisions / Changes:**
This amendment focuses on a single, consistent change across all five notifications:
* **Specific Part of Original Policy Changed:** The amendment modifies specific clauses/conditions within the "opening paragraph" of each original notification.
* For Notification 16/2015, the proviso to clause iii is amended.
* For Notifications 18/2015 and 22/2015, condition xiii is amended.
* For Notification 20/2015, condition xiv is amended.
* For Notification 45/2016, condition xii is amended.
* **New Rule/Provision:** The phrase "31st March, 2022" is replaced with "30th June, 2022" in the specified clauses of each notification.
* **Effect of the Change:** This change extends the validity period of the clauses. Therefore, any benefits, exemptions, or specific requirements associated with those clauses will now remain in effect until June 30, 2022, instead of expiring on March 31, 2022.
**6. Target Audience and Stakeholders:**
The target audience and stakeholders are businesses and individuals involved in import/export activities that are subject to the conditions and provisos outlined in the original Customs notifications 16/2015, 18/2015, 20/2015, 22/2015 and 45/2016. These include importers, exporters, customs brokers, and other entities engaged in international trade.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Department of Revenue, Ministry of Finance, is the responsible agency for implementing these amendments. Customs officials are responsible for enforcing the revised deadlines.
* **Timelines:** The amendment is effective from March 31, 2022, and extends the validity of the specified clauses until June 30, 2022. Importers and exporters should adjust their customs procedures to reflect the extended deadlines.
**8. Expected Outcomes / Impact of Changes:**
The intended outcome of these amendments is to provide continued support or maintain the status quo for importers and exporters who benefit from the provisions outlined in the original notifications. This extension provides additional time for businesses to comply with existing requirements or to adjust their operations in anticipation of potential changes beyond June 30, 2022. The change avoids potential disruptions to trade flows that might have occurred if the original provisions had expired on March 31, 2022.
**9. Conclusion:**
The amendments to Customs notifications 16/2015, 18/2015, 20/2015, 22/2015 and 45/2016, as published on March 31, 2022, effectively extend the validity of certain clauses and conditions until June 30, 2022. This extension provides temporary relief and continuity for businesses involved in international trade, allowing them to continue benefiting from existing customs provisions while the government re-evaluates the future of these measures. The significance lies in preventing disruptions to trade and providing stakeholders with additional time to adapt to potential policy changes.
Key Entities Referenced
Customs Act, 1962: An act of parliament of India to consolidate and amend the law relating to customs.
Central Government: The executive authority of the Union of India.
Ministry of Finance: A ministry in the Government of India responsible for the country's finances.
Department of Revenue: A department under the Ministry of Finance, Government of India.
Gopal Krishna Jha: Director Drawback
New Delhi: The capital of India
162015Customs: A notification related to customs.
182015Customs: A notification related to customs.
202015Customs: A notification related to customs.
222015Customs: A notification related to customs.
452016Customs: A notification related to customs.
232021Customs: A notification related to customs.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-01042022-234748
xxxGIDHxxx
CG-DL-E-01042022-234748
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 236] नई दिल्ली, बृहस्ट्प जतिार, माच च31, 2022/चत्रै 10, 1944
No. 236] NEW DELHI, THURSDAY, MARCH 31, 2022/CHAITRA 10, 1944
जित्त मंत्रालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 31 माचच, 2022
स.ं 19/2022- सीमा िल्ु क
सा.का.जन. 248 (अ).—सीमा िुल्क अजधनजयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) के तहत
प्रित्त िजियों का प्रयोग करत े हुये, केंद्र सरकार, इस बात स े संतुष्ट होते हुये दक ऐसा करना िनजहत म ें आिश्यक ह,ै
एतिद्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की उन प्रत्येक अजधसूचनाओं म,ें िो दक नीच े िी गयी सारणी के
कॉलम (2) म ें िी गयी ह,ैं आगे भी संिोधन करती ह ै तथा ये संिोधन उि सारणी के कॉलम (3) म ें िी गयी तत्सम्बन्धी
प्रजिजिओं म ेंजिजनर्िष्टच तरीके स ेदकये िायेंग,े यथा:-
सारणी
क्रम अजधसूचना सं. और तारीख संिोधन
संख्या
(1) (2) (3)
1. 16/2015-सीमा िुल्क, दिनांक उि अजधसूचना में, प्रारजम्भक पैराग्राफ में, उपिाक्य (iii) के
1 अप्रैल, 2015 [सा.का.जन. सं. 252 परंतुक में, अंकों और िब्ि “31 माचच 2022” के स्ट्थान पर अंकों
2317 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(अ), तारीख 1 अप्रैल, 2015 के और िब्ि “30 िून 2022” को प्रजतस्ट्थाजपत दकया िाएगा।
द्वारा]
2. 18/2015-सीमा िुल्क, दिनांक उि अजधसूचना में, प्रारजम्भक पैराग्राफ में, ितच (xiii) में, अंकों
1 अप्रैल, 2015 [सा.का.जन. सं. 254 और िब्ि “31 माचच 2022” के स्ट्थान पर अंकों और िब्ि “30
(अ), तारीख 1 अप्रैल, 2015 के िून 2022” को प्रजतस्ट्थाजपत दकया िाएगा।.
द्वारा]
3. 20/2015-सीमा िुल्क, दिनांक उि अजधसूचना में, प्रारजम्भक पैराग्राफ में, ितच (xiv) म,ें अंकों
1 अप्रैल, 2015 [सा.का.जन. सं. 256 और िब्ि “31 माचच 2022” के स्ट्थान पर अंकों और िब्ि “30
(अ), तारीख 1 अप्रैल, 2015 के िून 2022” को प्रजतस्ट्थाजपत दकया िाएगा।.
द्वारा]
4. 22/2015-सीमा िुल्क, दिनांक उि अजधसूचना में, प्रारजम्भक पैराग्राफ में, ितच (xiii) में, अंकों
1 अप्रैल, 2015 [सा.का.जन. सं. 258 और िब्ि “31 माचच 2022” के स्ट्थान पर अंकों और िब्ि “30
(अ), तारीख 1 अप्रैल, 2015 के िून 2022” को प्रजतस्ट्थाजपत दकया िाएगा।.
द्वारा]
5. 45/2016-सीमा िुल्क, दिनांक उि अजधसूचना में, प्रारजम्भक पैराग्राफ में ितच (xii) में, अंकों और
13 अगस्ट्त, 2016 [सा.का.जन. सं. िब्ि “31 माचच 2022” के स्ट्थान पर अंकों और िब्ि “30 िून
795 (अ), तारीख 13 अगस्ट्त, 2022” को प्रजतस्ट्थाजपत दकया िाएगा।.
2016 के द्वारा]
[फा. स.ं 605/52/2017-डीबीके, खंड-III]
गोपाल कृष्ण झा, जनिेिक (ड्राबैक)
नोट:
(1) प्रधान अजधसूचना स.ं 16/2015- सीमा िुल्क, दिनांक 1 अप्रैल, 2015 को सा.का.जन. 252 (अ), दिनांक
1 अप्रलै , 2015 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (i) म ें प्रकाजित दकया गया था
और इसम ें अंजतम बार संिोधन अजधसूचना स.ं 23/2021-सीमा िुल्क, दिनांक 31 माच,च 2021, जिसे सा.का.जन.
232 (अ), दिनांक 31 माचच, 2021 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (i) म ें
प्रकाजित दकया गया था, के द्वारा दकया गया ह ै।
(2) प्रधान अजधसूचना स.ं 18/2015- सीमा िुल्क, दिनांक 1 अप्रैल, 2015 को सा.का.जन. 254 (अ), दिनांक
1 अप्रलै , 2015 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (i) म ें प्रकाजित दकया गया था
और इसम ें अंजतम बार संिोधन अजधसूचना स.ं 23/2021-सीमा िुल्क, दिनांक 31 माच,च 2021, जिसे सा.का.जन.
232 (अ), दिनांक 31 माचच, 2021 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (i) म ें
प्रकाजित दकया गया था, के द्वारा दकया गया ह ै।
(3) प्रधान अजधसूचना स.ं 20/2015- सीमा िुल्क, दिनांक 1 अप्रैल, 2015 को सा.का.जन. 256 (अ), दिनांक
1 अप्रलै , 2015 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (i) म ें प्रकाजित दकया गया था
और इसम ें अंजतम बार संिोधन अजधसूचना स.ं 23/2021-सीमा िुल्क, दिनांक 31 माच,च 2021, जिसे सा.का.जन.
232 (अ), दिनांक 31 माचच, 2021 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (i) म ें
प्रकाजित दकया गया था, के द्वारा दकया गया ह ै।[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
(4) प्रधान अजधसूचना स.ं 22/2015- सीमा िुल्क, दिनांक 1 अप्रैल, 2015 को सा.का.जन. 258 (अ), दिनांक
1 अप्रलै , 2015 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (i) म ें प्रकाजित दकया गया था
और इसम ें अंजतम बार संिोधन अजधसूचना स.ं 23/2021-सीमा िुल्क, दिनांक 31 माच,च 2021, जिसे सा.का.जन.
232 (अ), दिनांक 31 माचच, 2021 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (i) म ें
प्रकाजित दकया गया था, के द्वारा दकया गया ह ै।
(5) प्रधान अजधसूचना स.ं 45/2016- सीमा िुल्क, दिनांक 13 अगस्ट्त, 2016 को सा.का.जन. 795(अ), दिनांक
13 अगस्ट्त, 2016 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (i) म ें प्रकाजित दकया गया
था और इसम ें अंजतम बार सिं ोधन अजधसूचना स.ं 23/2021-सीमा िुल्क, दिनांक 31 माचच, 2021, जिसे
सा.का.जन. 232 (अ), दिनांक 31 माच,च 2021 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-
खंड (i) म ें प्रकाजित दकया गया था, के द्वारा दकया गया ह ै।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 31st March, 2022
No. 19/2022-Customs
G.S.R. 248 (E).—In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the
public interest so to do, hereby makes the following further amendments in each of the notifications of the
Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the
Table below, in the manner as specified in the corresponding entry in column (3) of the said Table,
namely:-
TABLE
S. No. Notification number and date Amendments
(1) (2) (3)
1. 16/2015-Customs, dated the 1st April, In the said notification, in the opening paragraph, in
2015 [vide number G.S.R. 252(E), the proviso to clause (iii), for the figures, letters and
dated the 1st April, 2015] word “31st March, 2022”, the figures, letters and word
“30th June, 2022” shall be substituted.
2. 18/2015-Customs, dated the 1st April, In the said notification, in the opening paragraph, in
2015 [vide number G.S.R. 254 (E), condition (xiii), for the figures, letters and word
dated the 1st April, 2015] “31st March, 2022”, the figures, letters and word
“30th June, 2022” shall be substituted.
3. 20/2015-Customs, dated the 1st April, In the said notification, in the opening paragraph, in
2015 [vide number G.S.R. 256 (E), condition (xiv), for the figures, letters and word
dated the 1st April, 2015] “31st March, 2022”, the figures, letters and word “30th
June, 2022” shall be substituted.
4. 22/2015-Customs, dated the 1st April, In the said notification, in the opening paragraph, in
2015 [vide number G.S.R. 258 (E), condition (xiii), for the figures, letters and word
dated the 1st April, 2015] “31st March, 2022”, the figures, letters and word
“30th June, 2022” shall be substituted.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
5. 45/2016-Customs, dated the In the said notification, in the opening paragraph, in
13th August 2016 [vide number G.S.R. condition (xii), for the figures, letters and word
795(E), dated the 13th August, 2016] “31st March, 2022”, the figures, letters and word
“30th June, 2022” shall be substituted.
[F. No. 605/52/2017-DBK (Pt. III)]
GOPAL KRISHNA JHA, Director (Drawback)
Note:
(1) The principal notification No. 16/2015-Customs, dated the 1st April, 2015 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.252 (E),
dated the 1st April, 2015 and was last amended by notification No. 23/2021-Customs, dated the
31st March,2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 232(E), dated the 31st March,2021.
(2) The principal notification No. 18/2015-Customs dated the 1st April, 2015 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 254 (E),
dated the 1st April, 2015 and was last amended by notification No. 23/2021-Customs, dated the
31st March,2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 232(E), dated the 31st March,2021.
(3) The principal notification No. 20/2015-Customs dated the 1st April, 2015 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 256 (E),
dated the 1st April, 2015 and was last amended by notification No. 23/2021-Customs, dated the
31st March,2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 232(E), dated the 31st March,2021.
(4) The principal notification No. 22/2015-Customs dated the 1st April, 2015 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 258 (E),
dated the 1st April, 2015 and was last amended by notification No. 23/2021-Customs, dated the
31st March,2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 232(E), dated the 31st March,2021.
(5) The principal notification No. 45/2016-Customs dated the 13th August, 2016 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 795 (E),
dated the 13th August, 2016 and was last amended by notification No. 23/2021-Customs, dated the
31st March,2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 232(E), dated the 31st March,2021.
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