Executive Summary:
This notification, issued by the Ministry of Finance, exempts goods imported into India for donation to those affected by the Kerala floods from customs duty and integrated tax. This exemption applies to all goods under the Customs Tariff Act of 1975, provided certain conditions are met. The notification is valid until December 31, 2018.
Key Points / Main Content:
* **Exemption Details:**
* Exempts all goods under the First Schedule of the Customs Tariff Act, 1975 when imported into India for donation to those affected by the Kerala floods.
* Exempts from customs duty and integrated tax.
* **Conditions for Exemption:**
* Importer must certify on clearance documents that goods are for donation, free of cost, to flood-affected people in Kerala.
* Imported goods must be sent to the Central Government, the Government of Kerala, or approved relief agencies.
* Importer must provide a certificate from the District Magistrate of the affected area in Kerala within six months (or extended period allowed by the Customs officer) confirming the goods were donated for the intended purpose.
* **Validity:**
* The notification is effective until December 31, 2018.
Impact Analysis:
* **Importers:**
* Impact: Benefit from tax exemptions on goods imported for donation to Kerala flood relief.
* Action Required: Certify intended donation on clearance documents, ensure goods are sent to approved entities, and obtain a certificate from the District Magistrate within the specified timeframe.
* **Central Government/Government of Kerala/Relief Agencies:**
* Impact: Serve as recipients of donated goods for flood relief and rehabilitation efforts.
* Action Required: Ensure proper distribution and utilization of donated goods. Relief agencies must be duly approved by the Central Government or the Government of Kerala for the purpose.
* **Customs Authorities (Deputy/Assistant Commissioner of Customs):**
* Impact: Responsible for verifying compliance with the conditions of the exemption.
* Action Required: Review importer documentation, potentially grant extensions for certificate submission, and ensure goods are used for the intended purpose.
* **District Magistrate of Affected Area in Kerala:**
* Impact: Certifies that donated goods were used for the intended purpose.
* Action Required: Provide certificates to importers confirming the goods were donated for flood relief.
Key Entities Referenced
Customs Act, 1962: A law related to customs duties and regulations in India, specifically section 25 subsection 1 is referenced.
Central Government: The Union Government of India, which is issuing the notification.
First Schedule to the Customs Tariff Act, 1975: Refers to the schedule within the Customs Tariff Act that lists goods and their corresponding customs duties.
India: The country where the goods are being imported.
State of Kerala: A state in India that has been affected by floods and is the intended destination for the donated goods.
Government of Kerala: The state government of Kerala, involved in the relief and rehabilitation efforts.
Ministry of Finance: The Indian government ministry responsible for the notification regarding customs duty exemptions.
Department of Revenue: A department within the Ministry of Finance, involved in customs and tax-related matters.
`1jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (i)
PART II—Section 3—Sub-section (i)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 582] ubZ fnYyh] eaxyokj] vxLr 21] 2018@Jko.k 30] 1940
No. 582] NEW DELHI, TUESDAY, AUGUST 21, 2018/SHRAVANA 30, 1940
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:6)(cid:6)ंं(cid:6)(cid:6)ंं ााााललललयययय
((((ररररााााजजजज(cid:12)(cid:12)(cid:12)(cid:12)वव वव ििििववववभभभभाााागगगग))))
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3)ली, 21 अग(cid:8) त, 2018
ससससंं..ंं.. 55559999////2222000011118888----ससससीीीीममममाााा शशशशु(cid:18)ु(cid:18)ु(cid:18)ु(cid:18)कक कक
ससससाााा....ककककाााा....ििििनननन.... 777788889999((((अअअअ))))....———— सीमा शु(cid:3)क अिधिनयम, 1962 (1962 का 52) क(cid:18) धारा 25 क(cid:18) उपधारा (1) के तहत (cid:26)दत शि(cid:28) तय(cid:30)
का (cid:26)योग करते ए, क"# सरकार, इस बात से संतु’ ट होते ए (cid:1)क ऐसा करना जनिहत म" आव. यक ह,ै एतद/् ारा, उन सभी व(cid:8) तु1 को, जो
(cid:1)क सीमा शु(cid:3)क टै3रफ अिधिनयम, 1975 (1975 का 51) क(cid:18) (cid:26)थम अनुसूची के अंतग8त आती ह9 और जब उनका भारत म" आयात (cid:1)कया जा
रहा हो और उनके आयात (cid:1)कए जाने का उ;े.य हाल ही म" केरल रा< य म" आई बाढ़ से (cid:26)भािवत लोग(cid:30) को राहत प चं ाना और उनके
पुनवा8स क(cid:18) ?य व(cid:8)थ ा करना ह,ै िन@न िलिखत से छूट दते ी ह,ै यथा —
(क) उ(cid:28)त सीमा शु(cid:3)क टै3रफ अिधिनयम क(cid:18) (cid:26)थम सूची के अंतग8त उन पर लगाए जाने वाले संपूण8 सीमा शु(cid:3) क से; और
(ख) उ(cid:28)त सीमा शु(cid:3)क टै3रफ अिधिनयम क(cid:18) धारा 3 क(cid:18) उपधारा (7) के अंतग8त उन पर लगाए जाने वाले संपूण8 एक(cid:18)कृत कर से,
बशतD (cid:1)क :-
(i) संगत कागजात(cid:30) के (cid:28)ल ीयर"स के समय आयातकता8 इस बात का (cid:26)माण द "(cid:1)क इन व(cid:8) तु1 को हाल ही म" उ(cid:28) त रा< य म"
आई बाढ़ से (cid:26)भािवत लोग(cid:30) को राहत प ंचाने और उनके पुनवा8स के िलए मुEत म" दान (cid:8) वFप (cid:1)दया जाना ह;ै
(ii) आयाितत व(cid:8)त ु1 को केG# सरकार, केरल सरकार; या जैसी भी ि(cid:8)थित हो, केG # सरकार क(cid:18) राहत एज"िसय(cid:30), केरल
सरकार क(cid:18) राहत एज"िसय(cid:30), िजनम" वे राहत एज"िसयां भी आती ह 9 िजनक(cid:30) क(cid:18) केG # सरकार या केरल सरकार /ारा
इसी उ;े.य के िलए िविधवत् अनुमो(cid:1)दत (cid:1)कया गया हो, को (cid:1)दया जाना ह;ै और
4860 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(iii) आयातकता8 उपायु(cid:28)त या सहायक आयु(cid:28) त, सीमा शु(cid:3) क, जैसी भी ि(cid:8)थित हो, के पास उ(cid:28) त व(cid:8) तु1 के आयात क(cid:18)
तारीख से 06 माह के भीतर या ऐसी बढ़ाई गई अविध के भीतर िजसे उ(cid:28) त अिधकारी ने अनुमित द े दी हो, केरल
रा<य के (cid:26)भािवत IेJ के िजला मिज(cid:8) Kेट से (cid:26)ाL त यह (cid:26)माण पJ (cid:26)(cid:8) तुत करता हो (cid:1)क उ(cid:28) त व(cid:8) तु1 को उपयु8(cid:28) त उ;े. य
के िलए इ(cid:8)त ेमाल (cid:1)कए जाने हते ु दान (cid:8) वFप द े(cid:1)दया गया ह ै।
2. यह अिधसूचना 31 (cid:1)दस@ब र, 2018 तक, िजसम" यह तारीख भी शािमल ह,ै लागू रहेगी ।
[फा. सं. 354/311/2018-टीआरयू]
गुंजन कुमार वमा8, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 21st August, 2018
No. 59/2018-Customs
G.S.R. 789(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 exempts
all goods falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) when imported into India and
intended for donation for the relief and rehabilitation of the people affected by the recent floods in the State of Kerala
from -
(a) the whole of the duty of customs leviable thereon under the First Schedule to the said Customs Tariff Act; and
(b) the whole of integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act,
subject to the following conditions, namely:-
(i) that it is certified by the importer on the relevant clearance documents that the goods are intended to be
donated for the relief and rehabilitation of the people affected by the floods in the said State free of cost;
(ii) that the said imported goods are sent to the Central Government, the Government of Kerala; or as the case
may be, the relief agencies of the Central Government, the Government of Kerala including the relief
agencies duly approved by the Central Government or the Government of Kerala for the purpose; and
(iii) that the importer produces before the Deputy Commissioner or the Assistant Commissioner of Customs, as
the case may be, within six months from the date of importation of the said goods or within such extended
period as the said officer may allow, a certificate from the District Magistrate of the affected area in the
State of Kerala that the said goods have been donated for use for the aforesaid purpose.
2. This notification shall remain in force upto and inclusive of the 31st December, 2018.
[F.No. 354/311/2018-TRU]
GUNJAN KUMAR VERMA, Under 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.