Executive Summary:
This notification, No. 26/2018-Customs (N.T.), amends a previous notification regarding tariff values for imported goods. It updates the tariff values for various items, including palm oil, palmolein, soya bean oil, brass scrap, poppy seeds, gold, silver and areca nuts. The notification is effective as of March 28, 2018.
Key Points / Main Content:
Updated Tariff Values:
* **Table 1:** Substitutes tariff values for various types of Palm Oil, Crude Palmolein, RBD Palmolein, Other Palmolein, Crude Soya bean Oil, Brass Scrap all grades, and Poppy seeds, expressed in US$ per metric tonne.
* **Table 2:** Substitutes tariff values for Gold and Silver, in any form, in respect of which the benefit of entries at serial number 356 and 358 of the Notification No. 50/2017-Customs dated 30.06.2017 is availed, expressed in US$ per 10 grams and US$ per kilogram respectively.
* **Table 3:** Substitutes tariff value for Areca nuts, expressed in US$ per metric tonne.
Impact Analysis:
Importers:
* Impact: Importers of the specified goods will be subject to the revised tariff values, potentially affecting the cost of imports and related duties.
* Action Required: Importers need to be aware of the new tariff values to accurately calculate customs duties and ensure compliance.
Customs Authorities:
* Impact: Customs authorities are required to implement the revised tariff values for assessment and collection of customs duties on the specified goods.
* Action Required: Update systems and procedures to reflect the new tariff values and ensure proper enforcement.
Central Board of Excise and Customs:
* Impact: The Board is responsible for the overall administration and implementation of the notification.
* Action Required: Monitor the impact of the revised tariff values and make any necessary adjustments to policies or procedures.
Key Entities Referenced
Customs Act, 1962: A law enacted by the Parliament of India relating to customs duty.
Central Board of Excise and Customs: A government agency responsible for the administration of indirect taxes in India, now known as Central Board of Indirect Taxes and Customs (CBIC).
Ministry of Finance Department of Revenue: A department within the Ministry of Finance responsible for revenue collection and tax administration.
New Delhi: The capital of India, where the notification was issued.
Notification No. 362001Customs N.T.: A notification related to customs, issued in 2001.
Notification No. 502017Customs: A notification related to customs, issued in 2017.
Crude Palm Oil: A type of palm oil mentioned in the tariff value table.
B. KONTHOUJAM: The Under Secretary who signed the notification.
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 28th March, 2018
No. 26/2018-CUSTOMS (N.T.)
S.O. 1402(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 Excise & Customs, being satisfied that it is necessary and expedient so to do, hereby
makes the following amendment 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
Tariff value
Chapter/heading/sub-
Sl. No. Description of goods (US $Per Metric
heading/tariff item
Tonne)
(1) (2) (3) (4)
1 1511 10 00 Crude Palm Oil 679
2 1511 90 10 RBD Palm Oil 694
3 1511 90 90 Others – Palm Oil 687
4 1511 10 00 Crude Palmolein 698
5 1511 90 20 RBD Palmolein 701
6 1511 90 90 Others – Palmolein 700
7 1507 10 00 Crude Soya bean Oil 810
8 7404 00 22 Brass Scrap (all grades) 3778
9 1207 91 00 Poppy seeds 2485
TABLE-2
Sl. Chapter/heading/sub- Description of goods Tariff value
No. heading/tariff item (US $)
(1) (2) (3) (4)
1 Gold, in any form, in respect of which the benefit of
entries at serial number 356 and 358 of the
71 or 98 432 per 10 grams
Notification No. 50/2017-Customs dated 30.06.2017
is availed
2 Silver, in any form, in respect of which the benefit of
entries at serial number 357 and 359 of the
71 or 98 536 per kilogram
Notification No. 50/2017-Customs dated 30.06.2017
is availed
TABLE-3
Sl. Chapter/heading/sub- Description of goods Tariff value
No. heading/tariff item (US $ Per Metric Tonne)
(1) (2) (3) (4)
1 080280 Areca nuts 3948”
[F. No. 467/01/2018 -Cus-V]
B. KONTHOUJAM, Under Secy.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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. 20/2018-Customs (N.T.), dated the
15th March, 2018, e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide
number S. O. 1144 (E), dated 15th March, 2018.
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.