Executive Summary:
This notification from the Ministry of Finance amends a previous notification regarding tariff values for imported goods, as per Section 14 of the Customs Act, 1962. It provides updated tables specifying tariff values for various items, including palm oil, soybean oil, brass scrap, poppy seeds, gold, silver and areca nuts. The notification is effective as of February 14, 2020.
Key Points / Main Content:
* **Amendment Authority**: The Central Board of Indirect Taxes and Customs is exercising powers conferred by subsection 2 of section 14 of the Customs Act, 1962.
* **Notification**: This amends Notification No. 362001-Customs (N.T.), dated the 3rd August, 2001.
* **Table 1: Revised Tariff Values (US Per Metric Tonne)**
* Crude Palm Oil: 770
* RBD Palm Oil: 796
* Others Palm Oil: 783
* Crude Palmolein: 800
* RBD Palmolein: 803
* Others Palmolein: 802
* Crude Soya bean Oil: 795
* Brass Scrap all grades: 3328
* Poppy seeds: 3623
* **Table 2: Revised Tariff Values**
* Gold: Gold, in any form, in respect of which the benefit of 71 or 98 entries at serial number 356 of the Notification No. 507 per 10 grams 502017Customs dated 30.06.2017 is availed
* Silver: Silver, in any form, in respect of which the benefit of 71 or 98 entries at serial number 357 of the Notification No. 569 per kilogram 502017Customs dated 30.06.2017 is availed
* Silver, in any form, other than medallions and silver coins having silver content not below 99.9 or semimanufactured forms of silver falling under subheading 7106 92
* Medallions and silver coins having silver content not below 99.9 or semimanufactured forms of 71 569 per kilogram silver falling under subheading 7106 92, other than imports of such goods through post, courier or baggage
* 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, other than imports of such goods 71 507 per 10 grams through post, courier or baggage.
* **Table 3: Revised Tariff Values (US Per Metric Tonne)**
* Areca nuts: 3782
Impact Analysis:
**Importers:**
* *Impact:* Importers of the specified goods (palm oil, soybean oil, brass scrap, poppy seeds, gold, silver and areca nuts) will be subject to the revised tariff values.
* *Action Required:* Importers need to assess the impact of the new tariff values on their costs and pricing strategies.
**Customs Authorities:**
* *Impact:* Customs officials must use the revised tariff values for assessment and collection of customs duties on the specified imported goods.
* *Action Required:* Update internal systems and procedures to reflect the new tariff values.
**Central Board of Indirect Taxes and Customs:**
* *Impact:* Responsible for implementing and overseeing the amended regulations.
* *Action Required:* Ensure effective communication and enforcement of the revised tariff values across all relevant customs locations.
Key Entities Referenced
Customs Act, 1962: An act of the Parliament of India to consolidate and amend the law relating to customs.
Central Board of Indirect Taxes and Customs: A government agency responsible for the formulation of policy concerning levy and collection of customs duties, central excise duties, and service tax.
New Delhi: The location where the notification was issued. New Delhi, NCT, India.
Ministry of Finance: A ministry of the Government of India concerned with the economy of India, serving as the Indian Treasury.
Department of Revenue: A department under the Ministry of Finance in the Government of India.
Crude Palm Oil: A type of palm oil listed with tariff value in TABLE1.
RBD Palm Oil: A type of palm oil listed with tariff value in TABLE1.
Areca nuts: A type of nuts listed with tariff value in TABLE3.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एल.-अ.-17022020-216186
xxxGIDExxx
CG-DL-E-17022020-216186
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 654] नई दिल्ली, िुक्रिार, फरिरी 14, 2020/माघ 25, 1941
No. 654] NEW DELHI, FRIDAY, FEBRUARY 14, 2020/MAGHA 25, 1941
जित्त मंत्रालय
(रािस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 14 फरिरी, 2020
स.ं 13/2020-सीमा िल्ु क (ग.ैटै.)
का.आ. 719(अ).—सीमा िुल् क अजधजनयम, 1962 (1962 का 52) की धारा 14 की उपधारा (2) द्वारा
प्रित् त िजियों का प्रयोग करत े हुए, केन्द्रीय अप्रत्यक्ष कर एिं सीमा िुल् क बोडड, इस बात स े संतुष्ट होन े पर दक ऐसा
करना आिश् यक एि ं समीचीन ह,ै एतद्द्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना
स.ं 36/2001-सीमा िुल् क (ग.ैटै.), दिनांक 3 अगस्ट्त, 2001, जिसे का.आ. 748(अ), दिनाकं 3 अगस्ट्त, 2001 के
तहत भारत के रािपत्र, असाधारण के भाग II, खंड 3, उप-खंड (ii) म ें प्रकाजित दकया गया था, म ें जनम्न जलजखत
संिोधन करता ह,ै अथाडत्:-
उक्त अजधसूचना म,ें सारणी-1, सारणी-2 और सारणी-3 के स्ट्थान पर जनम्नजलजखत सारजणयााँ प्रजतस्ट्थाजपत
की िाएाँगी, अथाडत:्-
925 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
"सारणी-1
क्रम. स.ं अध्याय/िीर्/ड उपिीर्/ड टैररफ मूल् य (अमरीकी
माल का जििरण
टैररफ मि डालर प्रजत मीररक टन)
(1) (2) (3) (4)
1 1511 10 00 कच् चा पॉम ऑयल 770
2 1511 90 10 आर बी डी पॉम ऑयल 796
3 1511 90 90 अन्द् य पॉम ऑयल 783
4 1511 10 00 कच् चा पामोजलन 800
5 1511 90 20 आर बी डी पामोलीन 803
6 1511 90 90 अन्द् य पामोलीन 802
7 1507 10 00 सोयाबीन का कच् चा तेल 795
8 7404 00 22 पीतल स्ट् क्रेप (सभी ग्रडे ) 3328
9 1207 91 00 पोस्ट् त बीि 3623
सारणी-2
क्रम. स.ं अध्याय/िीर्/ड
टैररफ मूल् य
उपिीर्/ड टैररफ माल का जििरण
(अमरीकी डालर)
मि
(1) (2) (3) (4)
1 71 या 98 स्ट्िणड, दकसी भी रूप म,ें जिसके सम्बन्द्ध म ें अजधसूचना 507 प्रजत 10 ग्राम
संख्या 50/2017-सीमािुल्क, दिनांक 30.06.2017 की
प्रजिजि संख्या 356 के अतं गतड लाभ प्राप्त दकया गया हो
2 71 या 98 रित, दकसी भी रूप म,ें जिसके सम्बन्द्ध म ें अजधसूचना 569 प्रजत दकलोग्राम
संख्या 50/2017-सीमा िुल्क, दिनांक 30.06.2017 की
प्रजिजि संख्या 357 के अतं गतड लाभ प्राप्त दकया गया हो
3 71 (i) रजत, पदकीय या रजत सिक्कों िे सिन्न ककिी िी रूप में, 569 प्रजत दकलोग्राम
सजिकी रजत अंतर्वस्त ु 99.9 प्रसतशत ि े कम नहीं ह ै या
उपशीर् व 7106 92 के अधीन आन े र्ाले रजत के अध व
सर्सनर्मवत प्ररूप;
(ii) पदकीय या रजत सिक्के, सजिकी रजत अंतर्वस्त ु 99.9
प्रसतशत ि े कम नहीं ह ै या डाक, कुररयर या िामान के
माध्यम िे ऐि े माल के आयात ि े सिन्न उपशीर् व 7106 92
के अधीन आन े र्ाले रजत के अधव सर्सनर्मवत प्ररूप।
स्पष्टीकरण - इि प्रसर्सष्ट के प्रयोजनों के सलए, ककिी िी
प्ररूप म ें रजत के अंतर्तव सर्देशी मुद्रा के सिक्के, रजत ि े बने
आिूर्ण या रजत ि े बनी र्स्तुएं नहीं ह।ैं
4 71 (i) स्र्णव बार, तोला बार िे सिन्न, सजि पर सर्सनमावणकताव 507 प्रजत 10 ग्राम
या ररयाइनर का खुदा हुआ क्रम िंखयांक और समरिक
यूसनटों म ेंिार असिव्यक्त ह;ै
(ii) स्र्ण व सिक्के, सजिमें 99.5 प्रसतशत िे अन्यून स्र्णव ह,ै
और स्र्ण व प्रासियां, डाक, कुररयर या बैर्ेज के माध्यम ि े
ऐिे माल के आयात िे सिन्न।
स्पष्टीकरण - इि प्रसर्सष्ट के प्रयोजन के सलए, "स्र्ण व
प्रासियां" िे कोई छोटा िंघटक, जैिे हुक, क्लास्प, क्लैंप,
सपन, कैच, स्क्रू बैक, सजिका उपयोर् पूणव आिूर्ण या उिके
ककिी िार् को स्थान म ें जोड़े रखने के सलए ककया जाता ह,ै
असिप्रेत ह।ै[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
सारणी-3
क्रम. स.ं अध्याय/िीर्/ड उपिीर्/ड टैररफ मूल् य (अमरीकी डालर प्रजत
माल का जििरण
टैररफ मि मीररक टन)
(1) (2) (3) (4)
1 080280 सुपारी 3782”
[फा. स.ं 467/01/2020-सीमा िुल् क–V]
र्ौरर् सिंह, उप िसचर्
नोट : मूल अजधसूचना भारत के रािपत्र, असाधारण के भाग II, खंड 3, उप-खंड (ii) म ें अजधसूचना सं. 36/2001-
सीमा िुल् क (ग.ैटै.), दिनांक 3 अगस्ट्त, 2001, का.आ. 748(अ), दिनांक 3 अगस्ट्त, 2001 के तहत प्रकाजित
की गई थी, तथा यह अंजतम बार अजधसूचना स.ं 08/2020-सीमािुल्क (गै.टै.), दिनांक 31 जनर्री,
2020, जिस े का.आ. 485(अ) दिनांक 31 जनर्री, 2020 के तहत भारत के रािपत्र, असाधारण के
भाग II, खंड 3, उप-खंड (ii) में ई-प्रकाजित दकया गया था, के द्वारा संिोजधत की गई थी ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 14th February, 2020
No. 13/2020-CUSTOMS (N.T.)
S.O. 719(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 so to do, 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 I, 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/ sub- Tariff value
Sl. No. Description of goods
heading/tariff item (US $Per Metric Tonne)
(1) (2) (3) (4)
1 1511 10 00 Crude Palm Oil 770
2 1511 90 10 RBD Palm Oil 796
3 1511 90 90 Others – Palm Oil 783
4 1511 10 00 Crude Palmolein 800
5 1511 90 20 RBD Palmolein 803
6 1511 90 90 Others – Palmolein 802
7 1507 10 00 Crude Soya bean Oil 795
8 7404 00 22 Brass Scrap (all grades) 3328
9 1207 91 00 Poppy seeds 36234 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)
1. Gold, in any form, in respect of which the benefit of
71 or 98 entries at serial number 356 of the Notification No. 507 per 10 grams
50/2017-Customs dated 30.06.2017 is availed
2. Silver, in any form, in respect of which the benefit of
71 or 98 entries at serial number 357 of the Notification No. 569 per kilogram
50/2017-Customs dated 30.06.2017 is availed
3. (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 forms of
71 569 per kilogram
silver falling under sub-heading 7106 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.
4. (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 such goods
71 507 per 10 grams
through post, courier or baggage.
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/ sub- Description of goods Tariff value
No. heading/tariff item (US $ Per Metric Tonne)
(1) (2) (3) (4)
1 080280 Areca nuts 3782”
[F. No. 467/01/2020-Cus-V]
GAURAV SINGH, Dy. Secy.
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. 08/2020-
Customs (N.T.), dated the 31st January, 2020, e-published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (ii), vide number S.O. 485(E), dated 31st January, 2020.
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.