Executive Summary:
This notification, issued by the Ministry of Finance, Department of Revenue, on June 23, 2020, implements tariff rate quotas (TRQ) for certain imported goods, including milk and cream, maize, and sunflower/safflower and rape/colza/mustard oil. It specifies the quantities, in-quota tariff rates, and conditions for these TRQs, as per Section 25 of the Customs Act, 1962. The TRQ for maize is subject to orders by the High Court.
Key Points / Main Content:
Tariff Rate Quotas (TRQ):
* The notification exempts specified goods from a portion of customs duty, as per the Customs Act of 1962.
* The exemption applies to goods described in column 3 of the table within the notification, falling under specific subheadings or tariff items.
* The exemption is limited to a specific total import quantity within a financial year (TRQ quantity) as specified in column 4.
* Imports within the TRQ quantity are subject to a reduced "In-quota tariff rate" specified in column 5.
* The TRQ is subject to conditions specified in the annexure, indicated by the condition number in column 6.
Specific Goods and Quotas:
* Milk and cream in powder/granules/solid forms (fat content <= 1.5%): 10,000 MT quota, 15% in-quota tariff (Condition i).
* Milk and cream in powder/granules/solid forms (fat content > 1.5%, no added sugar): 10,000 MT quota, 15% in-quota tariff (Condition i).
* Maize (other than seed quality): 500,000 MT quota, 15% in-quota tariff (Conditions i and ii).
* Crude sunflower seed/safflower oil and fractions: 150,000 MT quota, 50% in-quota tariff (Condition i).
* Refined rape/colza/mustard oil and fractions: 150,000 MT quota, 45% in-quota tariff (Condition i).
Conditions (Annexure):
* Condition i: TRQ is allotted by the Directorate General of Foreign Trade (DGFT) as per paragraph 2.62 of the Handbook of Procedures, 2015-20.
* TRQ authorization must include importer details, IEC code, notification number, subheading/tariff item, quantity, and validity period.
* DGFT issues TRQ authorizations electronically, transmitted to the ICES system.
* Imports against TRQ are allowed only upon electronic debiting of the TRQ quantity in the ICES system.
* Condition ii: TRQ on Maize is subject to orders by the High Court.
Impact Analysis:
Importers:
* Impact: Benefit from reduced customs duties on specified goods within the TRQ quantities.
* Action Required: Obtain TRQ authorization from DGFT, ensure compliance with conditions, and manage imports within allotted quantities.
Directorate General of Foreign Trade (DGFT):
* Impact: Responsible for allocating TRQs to importers.
* Action Required: Issue TRQ authorizations electronically and transmit them to the ICES system.
Customs Authorities:
* Impact: Administer the TRQ scheme and ensure compliance with the notification's conditions.
* Action Required: Verify TRQ authorizations, debit quantities in the ICES system, and apply the appropriate in-quota tariff rates.
Central Government:
* Impact: Implementation of trade policies and revenue implications due to changes in tariff rates.
* Action Required: Monitor the effectiveness of the TRQ scheme and make adjustments as necessary.
Key Entities Referenced
Customs Act, 1962: An act of the Parliament of India to consolidate and amend the law relating to customs.
Customs Tariff Act, 1975: An act of the Parliament of India to provide for the imposition of a tariff on goods imported into India.
Ministry of Finance, Department of Revenue: The department within the Ministry of Finance responsible for revenue collection and tax administration in India.
New Delhi: The capital of India, where the notification was issued.
Directorate General of Foreign Trade: The agency of the Ministry of Commerce and Industry responsible for implementing foreign trade policy and regulations in India.
Handbook of Procedures, 201520: A document providing detailed procedures related to foreign trade in India.
ICES system: The Indian Customs Electronic Data Interchange System, used for customs clearance and related processes.
High Court of judicature at Hyderabad, Telangana and Andhra Pradesh: The High Court with jurisdiction over the states of Telangana and Andhra Pradesh, which issued an order related to maize imports.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एल.-xअxx.G-2ID3E0x6x2x 020-220110
CG-DL-E-23062020-220110
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 307] नई ददल्ली, मगं लिार, िनू 23, 2020/आर्ाढ़ 2, 1942
No. 307] NEW DELHI, TUESDAY, JUNE 23, 2020/ASHADHA 2, 1942
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई ददल् ली, 23 िून, 2020
स.ं 28/2020-सीमा िल्ु क
सा.का.जन. 398(अ).—सीमा िल्ु क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप धारा (1) के तहत
प्रदत् त िजतियय का प्रयगग करते ुए, केन्द र सरकार, एतद्द्वारा, ऐसी िस्ट् तु, जिसका जििरण नीचे दी गई सारणी के कॉलम (3)
में जिजनर्ददष् ट ह रर िग दक सीमा िुल् क ट िर अजधजनयम, 1975 (1975 का 51) की प्रथम अनुसूची के उप िीर्षक या
ट िर मद के अंतगषत आती ह, ि सा दक उक्त सारणी के कॉलम (2) की तत्स ंबंधंधी प्रजिजम में जिजनर्ददष् ट ह के दकसी जित् तीय
िर्ष के कुल आयात की उतनी मात्रा के जलए जिसका की नीचे कॉलम (4) म ें यथाजिजनर्ददष् ट ह (एतजमिमन पमि चात जिस े
ट िर रेट कगटा (टीआरक्य )ू मात्रा कहा गया ह) , िबंध इनका भारत म ें आयात दकया गया हग, उन पर उक्त प्रथम अनुसूची
के अंतगषत लगाए िान े िाले सीमािुल् क से उस हद तक ूूट प्रदान करती ह, जिस हद तक यह उक्त सारणी के कॉलम (5)
की तत्स ंबंधंधी प्रजिजम म ें जिजनर्ददष् ट दर (एतजमिमन पमि चात जिसे इन कगटा ट िर दर स े संदर्भभत दकया गया ह) से की गई
गणना से अजधक बंध ठती ह बंधित े दक इस अजधसूचना में संलग् न अनुबंधंध की उक्त सारणी के कॉलम (6) के तत्स ंबंधंधी प्रजिजम में
दी गई ित े परू ी हगती हग:-
2752 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
सारणी
क्र.सं. उप िीर्षक या िस्ट्त ु का जििरण ट िर रेट कगटा की मात्रा इन-कगटा ट िर ितष सं.
ट िर मद दर
(1) (2) (3) (4) (5) (6)
1. 0402 10 या दधू रर क्रीम, िग दक पाउडर, दाने 10000 म िरक टन 15 प्रजतित (i)
(ग्रेन्द यूल् य) या अन्द य दकसी ठगस रुप म ें
0402 21 00
हग,
(क) जिसमें िसा की मात्रा भार के
जहसाबंध से 1.5% से अजधक न हग; (ख)
जिसमें िसा की मात्रा भार के जहसाबंध
से 1.5% से अजधक हग – जिनमें चीनी
या अन्द य मीठा करने िाले पदाथष न ह ।
2. 1005 90 मक् का (अनाि) बंधीि की गुणित् ता 500000 म िरक टन 15 प्रजतित (i) रर (ii)
िाल से जभन्द न
3. 1512 11 कच् च े सूरिमुखी के बंधीि या कुसुम तेल 150000 म िरक टन 50 प्रजतित (i)
रर उसके फ्र क् िन
4. 1514 19 या िर ाइन्दड तगिरया, कगल्झ ा या सरसग 150000 म िरक टन 45 प्रजतित (i)
1514 99 का तेल रर उसके फ्र क् िन
[ ा. स.ं 354/24/2020-टीआरयू]
गौरि ससह, उप सजचि
अनबंधु धं
ितष संख्य ा ितष
(i) (क) आयातकताष कग टीआरक् यू जिदिे व् यापार महाजनदिे ालय के द्वारा, हडे बंधुक ऑ प्रगजसज़र, 2015-20 के प राग्रा
2.62 के अनुसार, आबंधंिटत दकया िाता ह ।
(ख) टीआरक् यू के प्राजधकार पत्र में आयातकताष का नाम रर पता, आईईसी कगड, सीमा िुल् क अजधसूचना संख्य ा, उप
िीर्षक या ट िर मद, िग भी लाग ूहग, मात्रा रर प्रमाण पत्र की ि धता अिजध का उल् लेख हगगा ।
(ग) टीआरक् यू प्राजधकार पत्र कग जिदिे व् यापार महाजनदिे ालय के द्वारा िारी दकया िाएगा रर इसे आईसीईएस
जसस्ट् टम से भेिा िाएगा ।
(घ) ऐसे टीआरक् यू के एिि में आयात तभी अनमु त् त हगगी िबंध आईसीईएस जसस्ट् टम में टीआरक् यू की मात्रा इल क् टॉजनक
रूप से डेजबंधट दकया िा सकेगा ।
(ii) िहां दक तेलंगाना राज्य रर आंध्र प्रदिे राज्य के माननीय हाईकगटष ऑ िूडीकेिर, हद राबंधाद में WPMP संख्य ा
43494/2014 रर W.P. संख्य ा 34771/2014 में अपने ददनांक 31.12.2014 के आदिे में केिल िास्ट् तजिक
उपयगगकताष के आधार पर रर उस समय लाग ू सीमा िुल् क के भुगतान पर, न दक टीआरक् यू सीमा िुल्क पर, मक् के का
आयात दकए िाने की अनुमजत दी ह । हालांदक ऐसा इस िरट याजचका में आन ेिाले आगामी आदिे के अधीन रहगे ा।
तदनुसार मक् के पर टीआरक् यू उक् त िरट याजचका में आन ेिाले माननीय उच् च न्द यायालय के आदिे के अधीन हगगा ।[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 23rd June, 2020
No. 28/2020-CUSTOMS
G.S.R. 398(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, so to do, hereby exempts the goods of the
description specified in column (3) of the Table below, and falling within the sub-heading or tariff item of
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as are specified in the corresponding entry
in column (2) of the said Table in such quantity of total imports of such goods in a financial year, as
specified in column (4) below (herein after referred to as the ‘tariff rate quota (TRQ) quantity’), when
imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as
is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the
said Table (herein after referred to as the In-quota tariff rate), subject to any of the conditions, specified in
the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in
column (6) of the said Table; namely: -
TABLE
S.No. Sub–heading Description of goods Tariff rate In-quota Condition
or tariff item quota tariff rate No.
Quantity
(1) (2) (3) (4) (5) (6)
Milk and cream in powder, granules or
other solid forms,
(a) of a fat content by weight not
0402 10 or
1. exceeding 1.5%; 10000 MT 15 per cent (i)
0402 21 00
(b) of a fat content, by weight, exceeding
1.5% - not containing added sugar or
other sweetening matter
2. 1005 90 Maize (corn), other than seed quality 500000 MT 15 per cent (i) and (ii)
Crude sunflower seed or safflower oil and
3. 1512 11 150000 MT 50 per cent (i)
fractions thereof
1514 19 or Refined rape, colza or mustard oil and
4. 150000 MT 45 per cent (i)
1514 99 fractions thereof
[F. No. 354/24/2020–TRU]
GAURAV SINGH, Dy. Secy.
ANNEXURE
Condition No. Condition
(i) (a) The TRQ is allotted to the importer by the Directorate General of Foreign Trade, in
accordance with paragraph 2.62 of the Handbook of Procedures, 2015-20.
(b) The TRQ authorization shall contain name and address of the importer, IEC code,
Customs notification No., sub-heading or tariff item as applicable, quantity and validity
period of certificate.
(c) The TRQ authorization shall be issued electronically by the Directorate General of
Foreign Trade and transmitted to ICES system.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(d) Imports made against the TRQ shall be allowed only upon debiting the TRQ quantity
electronically in the ICES system.
(ii) Whereas the Hon’ble High Court of judicature at Hyderabad for the State of Telangana
and the State of Andhra Pradesh vide order dated 31.12.2014 in WPMP No. 43494 of 2014
and W.P. No. 34771 of 2014, has permitted import of maize only on actual user condition
and on payment of Customs duty prevailing, but not TRQ Customs duty, subject to further
orders in the Writ Petition.
Accordingly, TRQ on Maize shall be subject to order by Hon’ble High Court in the
said Writ Petition.
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and Published by the Controller of Publications, Delhi-110054.