Executive Summary:
This notification, No. 90/2019-Customs (N.T.), issued on December 13, 2019, amends notification No. 36/2001-Customs (N.T.) to revise tariff values for various goods. It updates TABLE1, TABLE2 and TABLE3, listing specific items with their corresponding values in US dollars per metric ton or per 10 grams/kilogram. The amendments are made under the authority of Section 14 of the Customs Act, 1962.
Key Points / Main Content:
Amended Tariff Values:
* TABLE1 provides revised tariff values for various types of Palm Oil, Palmolein, Crude Soya bean Oil, Brass Scrap, and Poppy seeds, specified by tariff heading/item and description.
* TABLE2 specifies tariff values for Gold and Silver in various forms, including bars and coins, with different values based on form and applicable notifications (472/2017 and 544/2017). It also includes silver coins, medallions and semimanufactured forms of silver.
* TABLE3 sets the tariff value for Areca nuts.
Goods Specifications:
* Specific criteria for gold and silver forms are detailed, including purity levels (99.9% for certain silver forms, 99.5% for gold coins) and exclusions like foreign currency coins or jewellery.
* Explanations are provided for "gold findings" and the exclusion of imports through post, courier, or baggage for certain gold and silver items.
Impact Analysis:
Importers and Exporters:
Impact: Affected by changes in tariff values for imported and exported goods, which will impact customs duties and overall costs.
Action Required: Review the updated tables to determine the new tariff values for their goods and adjust financial planning accordingly.
Customs Authorities:
Impact: Responsible for enforcing the updated tariff values and ensuring accurate assessment of customs duties.
Action Required: Implement the new tariff values in customs processing systems and train personnel on the changes.
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 formulation of policy concerning levy and collection of customs duties, central excise duties and service tax.
Ministry of Finance: A ministry of the Government of India concerned with finance and economy of India.
Department of Revenue: A department of the Ministry of Finance in the Government of India.
New Delhi: The capital of India.
Gunjan Kumar Verma: Under Secretary in the Government of India, who signed the notification.
Crude Palm Oil: A type of palm oil mentioned in the tariff table.
Crude Soya bean Oil: A type of oil mentioned in the tariff table.
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ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:6)(cid:6)ंं(cid:6)(cid:6)ंं ााााललललयययय
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वववव ििििववववभभभभाााागगगग))))
((((ककककेेेे(cid:8)(cid:8)(cid:8)(cid:8)(cid:9)(cid:9)(cid:9)(cid:9)ीीीीयययय अअअअ(cid:14)(cid:14)(cid:14)(cid:14)(cid:15)(cid:15)(cid:15)(cid:15)यययय(cid:16)(cid:16)(cid:16)(cid:16) ककककरररर एएएएववववं ं ं ं ससससीीीीममममाााा शशशश(cid:23)(cid:23)ुु(cid:23)(cid:23)ुु कककक बबबबोोोोडडडड))))(cid:27)(cid:27)(cid:27)(cid:27)
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3)ली, 13 (cid:1)दस(cid:7) बर, 2019
सससस...ंं.ंं 99990000////2222000011119999----ससससीीीीममममाााा शशशशु(cid:15)ु(cid:15)ु(cid:15)ु(cid:15)कककक ((((गगगग..ैै..ैैटटटटैैैै))))
ककककाााा....आआआआ.... 4444444466660000((((अअअअ))))....————सीमा शु(cid:3)क अिधिनयम, 1962 (1962 का 52) क(cid:6) धारा 14 क(cid:6) उपधारा (2) (cid:7)ारा (cid:10)द(cid:12)त शि(cid:15)य(cid:17) का
(cid:10)योग करते (cid:18)ए, के(cid:21)(cid:22) ीय अ(cid:10)(cid:12)य(cid:25) कर एवं सीमा शु(cid:3) क बोड(cid:29), इस बात से संतु ट होने पर "क ऐसा करना आव% यक एवं समीचीन ह,ै
एत&ारा, भारत सरकार, िवतत ् मं(ालय (राज+ व िवभाग) क(cid:6) अिधसूचना सं. 36/2001-सीमा शु(cid:3) क (गै. टै.), "दनांक 3 अग+त, 2001,
िजसे का.आ. 748(अ), "दनांक 3 अग+त, 2001 के तहत भारत के राजप(, असाधारण के भाग-II, खंड-3, उपखंड (ii) म/ (cid:10)कािशत "कया
गया था, म/ िन0न िलिखत संशोधन करता ह,ै अथा(cid:29)त्:-
उ4त अिधसूचना म/, सारणी-1, सारणी-2 और सारणी-3 के +थान पर िन5िलिखत सारिणयाँ (cid:10)ित+थािपत क(cid:6) जाएँगी, अथा(cid:29)त्:-
""""ससससााााररररणणणणीीीी----1111
7म. सं. अ8य ाय/शीष(cid:29)/उपशीष(cid:29)/ टै;रफ मू(cid:3) य
टै;रफ मद माल का िववरण (अमरीक(cid:6) डालर
(cid:10)ित मी;>क टन)
(1) (2) (3) (4)
1 1511 10 00 क? चा पॉम ऑयल 687
2 1511 90 10 आर बी डी पॉम ऑयल 711
3 1511 90 90 अ(cid:21) य पॉम ऑयल 699
6415 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
4 1511 10 00 क? चा पामोिलन 716
5 1511 90 20 आर बी डी पामोलीन 719
6 1511 90 90 अ(cid:21) य पामोलीन 718
7 1507 10 00 सोयाबीन का क? चा तेल 776
8 7404 00 22 पीतल + 7ेप (सभी Aेड) 3467
9 1207 91 00 पो+ त बीज 3395
ससससााााररररणणणणीीीी----2222
7म. सं. अ8य ाय/शीष(cid:29)/ टै;रफ मू(cid:3) य
माल का िववरण
उपशीष(cid:29)/ टै;रफ मद (अमरीक(cid:6) डालर)
(1) (2) (3) (4)
1 71 या 98 +वण(cid:29), "कसी भी Cप म/, िजसके स0ब(cid:21)ध म/ अिधसूचना 472 (cid:10)ित 10 Aाम
संEया 50/2017-सीमा शु(cid:3)क, "दनांक 30.06.2017 क(cid:6) (cid:10)िविF
संEया 356 के अंतग(cid:29)त लाभ (cid:10)ाG "कया गया हो
2 71 या 98 रजत, "कसी भी Cप म/, िजसके स0ब(cid:21)ध म/ अिधसूचना 544 (cid:10)ित "कलोAाम
संEया 50/2017-सीमा शु(cid:3)क, "दनांक 30.06.2017 क(cid:6) (cid:10)िविF
संEया 357 के अंतग(cid:29)त लाभ (cid:10)ाG "कया गया हो
3 71 (i) रजत, पदक(cid:6)य या रजत िसH(cid:17) से िभJ "कसी भी Cप म/, 544 (cid:10)ित "कलोAाम
िजसक(cid:6) रजत अंतव(cid:29)+तु 99.9 (cid:10)ितशत से कम नहL ह ै या उपशीष(cid:29)
7106 92 के अधीन आने वाले रजत के अध(cid:29) िविनMमत (cid:10)Cप;
(ii) पदक(cid:6)य या रजत िसHे, िजसक(cid:6) रजत अंतव(cid:29)+तु 99.9 (cid:10)ितशत
से कम नहL ह ैया डाक, कु;रयर या सामान के मा8यम से ऐसे माल
के आयात से िभJ उपशीष(cid:29) 7106 92 के अधीन आने वाले रजत
के अध(cid:29) िविनMमत (cid:10)Cप।
(cid:1)(cid:1)(cid:1)(cid:1)पपपप(cid:3)(cid:3)(cid:3)(cid:3)ीीीीककककररररणणणण ---- इस (cid:10)िविF के (cid:10)योजन(cid:17) के िलए, "कसी भी (cid:10)Cप म/
रजत के अंतग(cid:29)त िवदेशी मु(cid:22)ा के िसHे, रजत से बने आभूषण या
रजत से बनी व+तुएं नहL ह।O
4 71 (i) +वण(cid:29) बार, तोला बार से िभJ, िजस पर िविनमा(cid:29)णकता(cid:29) या 472 (cid:10)ित 10 Aाम
;रयाइनर का खुदा (cid:18)आ 7म संEयांक और िम;>क यूिनट(cid:17) म/ भार
अिभQ(cid:15) ह;ै
(ii) +वण(cid:29) िसHे, िजसम/ 99.5 (cid:10)ितशत से अ(cid:21)यून +वण(cid:29) ह,ै और
+वण(cid:29) (cid:10)ािGया,ं डाक, कु;रयर या बैगेज के मा8यम से ऐसे माल के
आयात से िभJ।
(cid:1)(cid:1)(cid:1)(cid:1)पपपप(cid:3)(cid:3)(cid:3)(cid:3)ीीीीककककररररणणणण ---- इस (cid:10)िविF के (cid:10)योजन के िलए, "+वण(cid:29) (cid:10)ािGया"ं से
कोई छोटा संघटक, जैसे (cid:18)क, 4ला+प, 4लOप, िपन, कैच, +7ू बैक,
िजसका उपयोग पूण(cid:29) आभूषण या उसके "कसी भाग को +थान म/
जोड़ ेरखने के िलए "कया जाता ह,ै अिभ(cid:10)ेत ह।ै¹Hkkx IIµ[k.M 3(ii)] Hkkjr dk jkti=k % vlk/kj.k 3
ससससााााररररणणणणीीीी----3333
7म. सं. अ8य ाय/शीष(cid:29)/
टै;रफ मू(cid:3) य
उपशीष(cid:29)/ टै;रफ मद
माल का िववरण (अमरीक(cid:6) डालर (cid:10)ित मी;>क
टन)
(1) (2) (3) (4)
1 080280 सुपारी 3798”
[फा. सं. 467/01/2019-सीमा शु(cid:3) क–V]
गुंजन कुमार वमा(cid:29),,,, अवर सिचव
ननननोोोोटटटट :::: मूल अिधसूचना भारत के राजप(, असाधारण के भाग II, खंड 3, उप-खंड (ii) म/ अिधसूचना सं. 36/2001-सीमा शु(cid:3) क (गै.टै.),
"दनांक 3 अग+त, 2001, का.आ. 748(अ), "दनांक 3 अग+त, 2001 के तहत (cid:10)कािशत क(cid:6) गई थी, तथा यह अंितम बार अिधसूचना
सं. 86/2019-सीमा शु(cid:3)क (गै.टै.), "दनांक 29 नवंबर, 2019, िजसे का.आ. 4309(अ) "दनांक 29 नवंबर, 2019 के तहत भारत के
राजप(, असाधारण के भाग II, खंड 3, उप-खंड (ii) म/ ई-(cid:10)कािशत "कया गया था, के (cid:7)ारा संशोिधत क(cid:6) गई थीI
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 13th December, 2019
No. 90/2019-CUSTOMS (N.T.)
S.O. 4460(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-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/ 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 687
2 1511 90 10 RBD Palm Oil 711
3 1511 90 90 Others – Palm Oil 699
4 1511 10 00 Crude Palmolein 716
5 1511 90 20 RBD Palmolein 719
6 1511 90 90 Others – Palmolein 718
7 1507 10 00 Crude Soya bean Oil 776
8 7404 00 22 Brass Scrap (all grades) 3467
9 1207 91 00 Poppy seeds 33954 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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
71 or 98 entries at serial number 356 of the Notification No. 472 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. 544 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
71 544 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
71 472 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 3798”
[F. No. 467/01/2019-Cus-V]
GUNJAN KUMAR VERMA, Under 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. 86/2019-Customs (N.T.), dated the 29th November,
2019, e-published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number
S.O. 4309(E), dated 29th November, 2019.
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.