Executive Summary:
This notification, issued by the Ministry of Finance, amends notification No. 27/2011-Customs, regarding exemptions on export duties. It introduces an exemption for organic sugar exports up to 10,000 MT per year, subject to specific conditions. For the period ending September 30, 2016, the exemption is limited to 2500 MT.
Key Points / Main Content:
Amendment Details:
• Amends Notification No. 27/2011-Customs, dated March 1, 2011.
• Introduces a new entry after serial number 63 in the Table of the original notification.
Organic Sugar Export Exemption:
• Exempts organic sugar (upto 10,000 MT annually) from export duty.
• The year for the exemption begins in October and ends in September.
Conditions for Exemption:
• Export must comply with Public Notice No. 73/RE-2013/2009-2014, dated November 18, 2014, and No. 10/2015-2020, dated May 5, 2015, issued by the DGFT.
• Exporters must possess a Registration-cum-Allocation Certificate (RCAC) from APEDA.
• The RCAC must certify the quantity of organic sugar eligible for export under this exemption.
Transitional Provision:
• For the period ending September 30, 2016, the exemption is capped at 2500 MT.
Impact Analysis:
Exporters of Organic Sugar:
Impact: Benefit from exemption of export duty on organic sugar, provided conditions are met.
Action Required: Obtain a Registration-cum-Allocation Certificate (RCAC) from APEDA and comply with DGFT public notices.
Agricultural and Processed Food Products Export Development Authority (APEDA):
Impact: Responsible for issuing Registration-cum-Allocation Certificates (RCAC) to eligible exporters of organic sugar.
Action Required: Implement procedures for issuing RCACs in accordance with the notification requirements.
Customs Authorities:
Impact: Required to implement and enforce the new exemption for organic sugar exports.
Action Required: Update customs procedures and ensure compliance with the specified conditions for the exemption.
Key Entities Referenced
Customs Act, 1962: A law enacted by the Parliament of India that regulates customs duties and related matters.
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, responsible for tax collection and administration.
New Delhi: The capital of India, where the notification was issued.
DGFT: Directorate General of Foreign Trade, an agency of the Ministry of Commerce and Industry, Government of India.
Agricultural and Processed Food Products Export Development Authority APEDA: An organization under the Ministry of Commerce and Industry, Government of India, responsible for export promotion of agricultural products.
Mohit Tewari: Under Secretary in the Government of India, who signed the notification.
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3746GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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[फा.स.ं354/260/2015-टीआरयू]
मोिहत ितवारी, अवर सिचव
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MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 26th July, 2016
No. 43/2016-Customs
G.S.R. 740(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, being satisfied that it is necessary in the public interest so to do, hereby
makes the following further amendment in the notification of the Government of India in the Ministry of Finance
(Department of Revenue) No. 27/2011-Customs, dated the 1st March, 2011, published in the Gazette of India,
Extraordinary, vide number G.S.R. 153(E), dated the 1st March, 2011, namely :-
In the said notification, in the Table, after serial number 63 and the entries relating thereto the following entry
shall be inserted:
64 1701 Organic sugar upto 10,000 MT in a year beginning with October and ending with Nil
September subject to the following conditions:
(i) The export of organic sugar is done in terms of the Public Notice No.73 (RE-
2013)/2009-2014 dated 18th November, 2014 and No.10/2015-2020 dated 5th
May, 2015 of the DGFT; and
(ii) The exporter produces a Registration-cum-Allocation Certificate (RCAC)
issued by the Agricultural and Processed Food Products Export Development
Authority (APEDA) certifying the quantity of export of organic sugar eligible
to be exported by claiming exemption from export duty:
Provided that for the period ending with 30th September 2016, the exemption shall
be restricted to 2500 MT.
[F. No. 354/260/2015 -TRU]
MOHIT TEWARI, Under Secy.
Note.- The principal notification No.27/2011-Customs, dated the 1st March, 2011 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 153(E), dated the 1st March, 2011 and last
amended vide notification No.41/2016-Customs, dated the 6th July, 2016 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 671 (E), dated the 6th July, 2016.
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.