Date: 2022-02-15Category: Extra OrdinaryState: Union GovernmentCountry: India
In exercise of the powers conferred by sub section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs, being satisfied that it is necessary and expedient to do so, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001 Customs (N.T.)
Okay, I will generate a policy analysis report based on the provided government policy text, adhering to the specified structure and focusing on the details available in the document.
**Policy Analysis Report: Customs Notification No. 09/2022 - Amendments to Tariff Values**
**1. Executive Summary:**
This report analyzes Customs Notification No. 09/2022, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC). This notification *amends* a previous notification (No. 36/2001-Customs N.T.) regarding tariff values for specific imported goods. The core purpose is to update the tariff values for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap, gold, silver and areca nuts. The key findings are the revised tariff values for these commodities, expressed in US dollars per metric tonne or per 10 grams/kilogram, impacting import duties.
**2. Introduction:**
This report provides an overview and analysis of Customs Notification No. 09/2022, focusing on the changes it introduces to the tariff values of specific goods as per the Customs Act, 1962. The analysis is based solely on the information contained within the provided policy text.
**3. Policy Overview:**
* This notification amends Notification No. 36/2001-Customs N.T., dated August 3, 2001, and its subsequent amendments.
* Core Objective(s) (inferred): To update and revise the tariff values for the specified imported goods to reflect current market prices or policy considerations. This ensures accurate valuation for the purpose of levying customs duties.
**4. Background and Rationale:**
This notification amends the existing tariff values. The likely reason for this amendment is to adjust the tariff values of the listed goods to align with fluctuations in international market prices or to implement specific trade policies. Without regular updates, tariff values may become outdated, leading to either under- or over-valuation of goods, affecting government revenue and potentially distorting trade.
**5. Key Provisions / Changes:**
This notification *amends* the original policy by *substituting* the existing "TABLE1", "TABLE2" and "TABLE3" with new tables specifying revised tariff values for several commodities. The following is a summary of the changes:
* **Table 1 Amendments:**
* Revised tariff values (US$ per Metric Tonne) for various Palm Oil types (Crude, RBD, Others, Palmolein variants) and Crude Soya bean Oil and Brass Scrap. For Example:
* Crude Palm Oil (1511 10 00): Tariff value changed to $1359 per Metric Tonne.
* Brass Scrap all grades (7404 00 22): Tariff value changed to $5691 per Metric Tonne.
* **Table 2 Amendments:**
* Revised tariff values for Gold and Silver, differentiating based on form and applicable benefits under Notification No. 50/2017-Customs. The values are provided per 10 grams for Gold and per Kilogram for Silver.
* Specific clarifications regarding the type/form of gold and silver and its content.
* For Example: Gold bars, other than tola bars, bearing manufacturers or refiners engraved serial number and weight expressed in metric units; Gold coins having gold content not below 99.5 and gold findings tariff value changed to $601 per 10 grams
* **Table 3 Amendments:**
* Revised tariff value (US$ per Metric Tonne) for Areca nuts.
* Areca nuts (080280): Tariff value changed to $5589 per Metric Tonne.
The effect of these changes is that importers of these goods will now be assessed customs duties based on these new tariff values, potentially affecting their cost of importing these commodities.
**6. Target Audience and Stakeholders:**
The target audience and stakeholders directly affected by these changes include:
* Importers of crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap, gold, silver and areca nuts.
* Customs brokers and agents involved in the import/export of these goods.
* Businesses and consumers that rely on or utilize these imported commodities.
* The Central Board of Indirect Taxes and Customs (CBIC) and other government agencies responsible for customs administration and revenue collection.
**7. Implementation Aspects (Inferred):**
* Responsible agency/bodies: The Central Board of Indirect Taxes and Customs (CBIC) under the Department of Revenue, Ministry of Finance, is the responsible body.
* Timelines: The notification comes into effect on February 16, 2022.
* The revised tariff values will be used by customs officials to assess import duties on consignments arriving on or after this date.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcome of these specific changes is to:
* Ensure that import duties are calculated based on current market values of the specified goods.
* Potentially impact the cost of importing these goods, which could affect prices for consumers and businesses.
* Maintain fair trade practices by preventing under- or over-valuation of imports.
* Help in revenue collection for the government.
**9. Conclusion:**
Customs Notification No. 09/2022 is a significant amendment that updates the tariff values for several key imported commodities. These changes are likely driven by fluctuations in international market prices and aim to ensure accurate customs duty assessment and fair trade practices. The new tariff values, effective February 16, 2022, will directly impact importers, customs brokers, and ultimately, businesses and consumers involved in the trade of these goods. This notification demonstrates the government's ongoing effort to monitor and adjust customs regulations to align with market realities.
Key Entities Referenced
Customs Act, 1962: An act of the Indian Parliament, referenced under section 14, subsection 2, providing legal authority for the notification.
Central Board of Indirect Taxes and Customs: An Indian governmental organization, part of the Department of Revenue, Ministry of Finance, responsible for issuing the notification and amendments related to customs duties.
Ministry of Finance: The ministry of the Indian government under which the Department of Revenue and Central Board of Indirect Taxes and Customs operate.
Department of Revenue: A department within the Ministry of Finance, Government of India, responsible for revenue collection and tax administration.
New Delhi: The location where the notification was issued.
Gazette of India: The official government gazette in which the notification and its amendments are published.
Crude Palm Oil: A type of palm oil, specifically identified by the tariff subheading 1511 10 00, with a tariff value of 1359 US dollars per metric tonne.
RBD Palm Oil: A type of refined, bleached, and deodorized palm oil, identified by the tariff subheading 1511 90 10, with a tariff value of 1376 US dollars per metric tonne.
Crude Palmolein: A type of palmolein oil, specifically identified by the tariff subheading 1511 10 00, with a tariff value of 1382 US dollars per metric tonne.
RBD Palmolein: A type of refined, bleached, and deodorized palmolein oil, identified by the tariff subheading 1511 90 20, with a tariff value of 1385 US dollars per metric tonne.
Crude Soya bean Oil: A type of soya bean oil, specifically identified by the tariff subheading 1507 10 00, with a tariff value of 1455 US dollars per metric tonne.
Brass Scrap: All grades of brass scrap, identified by the tariff subheading 7404 00 22, with a tariff value of 5691 US dollars per metric tonne.
Gold: Gold in any form, subject to Notification No. 502017Customs dated 30.06.2017, with a tariff value of 601 per 10 grams.
Silver: Silver in any form, subject to Notification No. 502017Customs dated 30.06.2017, with a tariff value of 771 per kilogram.
Areca nuts: Areca nuts, identified by the tariff subheading 080280, with a tariff value of 5589 US dollars per metric tonne.
Notification No. 50/2017-Customs: A customs notification dated 30.06.2017, referenced in the context of tariff values for gold and silver.
Notification No. 36/2001-Customs (N.T.): A customs notification dated the 3rd August, 2001, which is being amended by this notification.
Notification No. 06/2022-Customs (N.T.): A customs notification dated the 31st January, 2022, which was last amended prior to this notification.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एxलx.x-GअID.-E1x5xx0 22022-233441
CG-DL-E-15022022-233441
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 671] नई ददल्ली, मगं लिार, फरिरी 15, 2022/माघ 26, 1943
No. 671] NEW DELHI, TUESDAY, FEBRUARY 15, 2022/MAGHA 26, 1943
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोड)ड
अजधसचू ना
नई ददल्ली, 15 फरिरी, 2022
स.ं 09/2022-सीमा िल्ु क (ग.ैटै.)
का.आ. 690(अ).—सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 14 की उपधारा (2) द्वारा प्रदत्त
िजियों का प्रयोग करते हुए, केंद्रीय अप्रत्यक्ष कर एि ं सीमा िुल्क बोडड, इस बात स े संतुष्ट होन ेपर दक ऐसा करना आिश्यक
एि ं समीचीन ह,ै एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (राजस्ट्ि जिभाग) की अजधसूचना स.ं 36/2001-सीमा िुल्क
(ग.ै ट.ै ), ददनांक 3 अगस्ट्त, 2001, जजसे का.आ. 748 (अ), ददनांक 3 अगस्ट्त, 2001 के तहत भारत के राजपत्र, असाधारण
के भाग-II, खडं -3, उपखडं (ii) म ें प्रकाजित दकया गया था, म ें जनम्नजलजखत संिोधन करता ह,ै अथाडत:्-
उक्त अजधसूचना म,ें सारणी-1, सारणी-2 और सारणी-3 के स्ट्थान पर जनम्नजलजखत सारजणयााँ प्रजतस्ट्थाजपत की
जाएाँगी, अथाडत:्-
"सारणी-1
क्रम. स.ं अध् याय/िीर्/ड उपिीर्/ड टैररफ मूल् य
माल का जििरण
टैररफ मद (अमरीकी डालर प्रजत मीररक टन)
(1) (2) (3) (4)
1 1511 10 00 कच्चा पॉम ऑयल 1359
2 1511 90 10 आर बी डी पॉम ऑयल 1376
1068 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
3 1511 90 90 अन् य पॉम ऑयल 1368
4 1511 10 00 कच्चा पामोजलन 1382
5 1511 90 20 आर बी डी पामोलीन 1385
6 1511 90 90 अन्य पामोलीन 1384
7 1507 10 00 सोयाबीन का कच् चा तेल 1455
8 7404 00 22 पीतल स्ट् क्रेप (सभी ग्रडे ) 5691
सारणी-2
क्रम. स.ं अध् याय/िीर्/ड टैररफ मूल् य
माल का जििरण
उपिीर्/ड टैररफ मद (अमरीकी डालर)
(1) (2) (3) (4)
1 71 या 98 स्ट्िणड, दकसी भी रूप में, जजसके सम्बन्ध म ें अजधसूचना 601 प्रजत 10 ग्राम
संख्या 50/2017-सीमा िुल्क, ददनांक 30.06.2017 की
प्रजिजष्ट संख्या 356 के अतं गतड लाभ प्राप्त दकया गया हो
2 71 या 98 रजत, दकसी भी रूप म,ें जजसके सम्बन्ध म ें अजधसूचना 771
संख्या 50/2017-सीमा िुल्क, ददनांक 30.06.2017 की प्रजत दकलोग्राम
प्रजिजष्ट संख्या 357 के अतं गतड लाभ प्राप्त दकया गया हो
(i) रजत, पदकीय या रजत जसक्कों स े जभन्न दकसी भी रूप
म,ें जजसकी रजत अंतिडस्ट्त ु 99.9 प्रजतित स े कम नहीं ह ै
या उपिीर् ड 7106 92 के अधीन आन े िाले रजत के अध ड
जिजनर्ममत प्ररूप;
(ii) पदकीय या रजत जसक्के, जजसकी रजत अंतिडस्ट्त ु 99.9 771 प्रजत
3 71 प्रजतित स े कम नहीं ह ै या डाक, कुररयर या सामान के दकलोग्राम
माध्यम स े ऐसे माल के आयात स े जभन्न उपिीर् ड 7106 92
के अधीन आन े िाले रजत के अधड जिजनर्ममत प्ररूप।
स्ट्पष्टीकरण - इस प्रजिजष्ट के प्रयोजनों के जलए, दकसी भी
प्ररूप म ें रजत के अंतगडत जिदेिी मुद्रा के जसक्के, रजत स े
बने आभूर्ण या रजत स े बनी िस्ट्तुए ंनहीं ह।ैं
(i) स्ट्िणड बार, तोला बार स े जभन्न, जजस पर जिजनमाडणकताड
या ररयाइनर का खुदा हुआ क्रम संख्यांक और जमररक
यूजनटों म ेंभार अजभव्यि ह;ै
(ii) स्ट्िणड जसक्के, जजसम ें 99.5 प्रजतित स े अन्यून स्ट्िण ड ह,ै
और स्ट्िणड प्राजप्तयां, डाक, कुररयर या बैगेज के माध्यम स े
4 71 ऐसे माल के आयात से जभन्न। 601 प्रजत 10 ग्राम
स्ट्पष्टीकरण - इस प्रजिजष्ट के प्रयोजन के जलए, "स्ट्िण ड
प्राजप्तयां" स े कोई छोटा संघटक, जैसे हुक, क्लास्ट्प, क्लैंप,
जपन, कैच, स्ट्क्रू बैक, जजसका उपयोग पूण ड आभूर्ण या
उसके दकसी भाग को स्ट्थान म ें जोड़े रखने के जलए दकया
जाता ह,ै अजभप्रेत ह।ै[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 3
सारणी-3
क्रम. स.ं अध् याय/िीर्/ड टैररफ मूल् य
माल का जििरण
उपिीर्/ड टैररफ मद (अमरीकी डालर प्रजत मीररक टन)
(1) (2) (3) (4)
1 080280 सुपारी 5589”
2. यह अजधसूचना 16 फरिरी, 2022 से प्रभािी होगी I
[फा. स.ं 467/01/2022-सीमा िुल्क –V]
बुलो माम,ु अिर सजचि
नोट : मूल अजधसूचना भारत के राजपत्र, असाधारण के भाग-II, खंड-3, उपखंड (ii) म ें अजधसूचना सं. 36/2001-सीमा
िुल् क (ग.ैटै.), ददनांक 3 अगस्ट्त, 2001, का.आ. 748 (अ), ददनांक 3 अगस्ट्त, 2001 के तहत प्रकाजित की गई थी,
तथा यह अंजतम बार अजधसूचना स.ं 06/2022-सीमािुल्क (ग.ैटै.), ददनांक 31 जनिरी, 2022, जजसे का.आ. 404
(अ) ददनांक 31 जनिरी, 2022 के तहत भारत के राजपत्र, असाधारण के भाग-II, खडं -3, उपखडं (ii) म ें
ई-प्रकाजित दकया गया था, के द्वारा संिोजधत की गई थीI
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 15th February, 2022
No. 09/2022-CUSTOMS (N.T.)
S.O. 690(E).—In exercise of the powers conferred by sub-section (2) of section 14 of the Customs
Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs, being satisfied that it is necessary
and expedient to do so, hereby makes the following amendments in the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.), dated the 3rd
August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide
number S. O. 748 (E), dated the 3rd August, 2001, namely:-
In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following Tables shall be
substituted, namely: -
“TABLE-1
Chapter/ heading/
Tariff value
Sl. No. sub-heading/tariff Description of goods
(US $Per Metric Tonne)
item
(1) (2) (3) (4)
1 1511 10 00 Crude Palm Oil 1359
2 1511 90 10 RBD Palm Oil 1376
3 1511 90 90 Others – Palm Oil 1368
4 1511 10 00 Crude Palmolein 1382
5 1511 90 20 RBD Palmolein 1385
6 1511 90 90 Others – Palmolein 1384
7 1507 10 00 Crude Soya bean Oil 1455
8 7404 00 22 Brass Scrap (all grades) 56914 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
TABLE-2
Sl. Chapter/ heading/ Description of goods
Tariff value
No. sub-heading/tariff
(US $)
item
(1) (2) (3) (4)
Gold, in any form, in respect of which the
benefit of entries at serial number 356 of the
1. 71 or 98 601 per 10 grams
Notification No. 50/2017-Customs dated
30.06.2017 is availed
Silver, in any form, in respect of which the
benefit of entries at serial number 357 of the
2. 71 or 98 771 per kilogram
Notification No. 50/2017-Customs dated
30.06.2017 is availed
(i) Silver, in any form, other than medallions
and silver coins having silver content not below
99.9% or semi-manufactured forms of silver
falling under sub-heading 7106 92;
(ii) Medallions and silver coins having silver
content not below 99.9% or semi-manufactured
3.
71 forms of silver falling under sub-heading 7106 771 per kilogram
92, other than imports of such goods through
post, courier or baggage.
Explanation. - For the purposes of this entry,
silver in any form shall not include foreign
currency coins, jewellery made of silver or
articles made of silver.
(i) Gold bars, other than tola bars, bearing
manufacturer’s or refiner’s engraved serial
number and weight expressed in metric units;
(ii) Gold coins having gold content not below
99.5% and gold findings, other than imports of
4. 71 such goods through post, courier or baggage. 601 per 10 grams
Explanation. - For the purposes of this entry,
―gold findings‖ means a small component such
as hook, clasp, clamp, pin, catch, screw back
used to hold the whole or a part of a piece of
Jewellery in place.
TABLE-3
Sl. Chapter/ heading/ Description of goods
Tariff value
No. sub-heading/tariff
(US $ Per Metric Tonne)
item
(1) (2) (3) (4)
1 080280 Areca nuts 5589‖
2. This notification shall come into force with effect from the 16th day of February, 2022.
[F. No. 467/01/2022-Cus-V]
BULLO MAMU, Under Secy.[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 5
Note : The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3,
Sub-section (ii), vide Notification No. 36/2001–Customs (N.T.), dated the 3rd August, 2001, vide
number S. O. 748 (E), dated the 3rd August, 2001 and was last amended vide Notification
No. 06/2022-Customs (N.T.), dated the 31st January, 2022, e-published in the Gazette of India,
Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 404 (E), dated 31st January,
2022.
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.