Executive Summary:
This notification from the Ministry of Finance amends notification No. 362001Customs N.T., dated August 3, 2001, regarding tariff values for imported goods. It substitutes the existing tables with revised 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 January 31, 2019.
Key Points / Main Content:
Revised Tariff Values:
* Table 1 provides revised tariff values in US dollars per metric tonne for:
* Crude Palm Oil: 552
* RBD Palm Oil: 579
* Others Palm Oil: 566
* Crude Palmolein: 580
* RBD Palmolein: 583
* Others Palmolein: 582
* Crude Soya bean Oil: 734
* Brass Scrap (all grades): 3577
* Poppy seeds: 2576
* Table 2 provides revised tariff values in US dollars for:
* Gold (benefit of Notification No. 502017Customs dated 30.06.2017): 422 per 10 grams
* Silver (benefit of Notification No. 502017Customs dated 30.06.2017): 514 per kilogram
* Table 3 provides revised tariff values in US dollars per metric tonne for:
* Areca nuts: 3942
Impact Analysis:
Importers:
* Impact: Importers of palm oil, palmolein, soya bean oil, brass scrap, poppy seeds, gold, silver and areca nuts will be subject to the revised tariff values.
* Action Required: Importers need to calculate duties based on the new tariff values specified in the notification.
Customs Authorities:
* Impact: Customs officials must use the revised tariff values for assessment and collection of duties on imported goods.
* Action Required: Implement the new tariff values for relevant goods.
Central Board of Indirect Taxes and Customs:
* Impact: Responsible for the effective implementation of the amended notification.
* Action Required: Ensure dissemination of the notification to all relevant departments and stakeholders.
Key Entities Referenced
Customs Act, 1962: A law enacted by the Parliament of India relating to customs duty.
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 capital of India, where the notification was issued.
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 of the Ministry of Finance in the Government of India. It controls the collection of direct and indirect taxes.
Notification No. 502017Customs: A customs notification, referenced in the document.
Dr. SREEPARVATHY S.L.: Under Secretary, who signed the notification.
Crude Palm Oil: A type of palm oil, with specific tariff values mentioned in the notification
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 31st January, 2019
No. 07/2019-CUSTOMS (N.T.)
S.O. 563(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
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 552
2 1511 90 10 RBD Palm Oil 579
3 1511 90 90 Others – Palm Oil 566
4 1511 10 00 Crude Palmolein 580
5 1511 90 20 RBD Palmolein 583
6 1511 90 90 Others – Palmolein 582
7 1507 10 00 Crude Soya bean Oil 734
8 7404 00 22 Brass Scrap (all grades) 3577
9 1207 91 00 Poppy seeds 2576
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 98 422 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 98 514 per kilogram
Notification No. 50/2017-Customs dated 30.06.2017
is availed4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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 3942”
[F. No. 467/01/2019 -Cus-V]
Dr. SREEPARVATHY S.L., 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. 04/2016-Customs (N.T.), dated the 15th
January, 2019, e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide
number S. O. 302(E), dated 15th January, 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.