Executive Summary:
This notification, issued by the Central Board of Indirect Taxes and Customs, amends notification No. 36/2001-Customs N.T. dated August 3, 2001. It substitutes TABLE1, TABLE2, and TABLE3, specifying revised tariff values for various goods. The notification is effective as of November 30, 2018.
Key Points / Main Content:
Revised Tariff Values:
* TABLE 1: Specifies tariff values for various types of palm oil, palmolein, soya bean oil, brass scrap, and poppy seeds in US dollars per metric tonne.
* Crude Palm Oil: US $463
* RBD Palm Oil: US $514
* Other Palm Oil: US $489
* Crude Palmolein: US $536
* RBD Palmolein: US $539
* Other Palmolein: US $538
* Crude Soya bean Oil: US $707
* Brass Scrap (all grades): US $3690
* Poppy seeds: US $2121
* TABLE 2: Specifies tariff values for gold and silver, in any form, in respect of which the benefit of entries at serial number 356 and 358 and 357 and 359 respectively of the Notification No. 50/2017-Customs dated 30.06.2017 is availed.
* Gold: US $395 per 10 grams
* Silver: US $460 per kilogram
* TABLE 3: Specifies the tariff value for areca nuts in US dollars per metric tonne.
* Areca nuts: US $3947
Impact Analysis:
Importers and Exporters:
* Impact: Changes in tariff values will directly affect the cost of importing and exporting goods listed in TABLE1, TABLE2, and TABLE3.
* Action Required: Review the revised tariff values and adjust pricing and costing models accordingly.
Customs Brokers and Agents:
* Impact: Need to be aware of the updated tariff values to accurately calculate duties and taxes for import and export declarations.
* Action Required: Update systems and processes to reflect the new tariff values.
Customs Officials:
* Impact: Responsible for enforcing the updated tariff values and ensuring accurate assessment of duties and taxes.
* Action Required: Implement the revised tariff values in customs assessment procedures.
Key Entities Referenced
Customs Act, 1962: An act of the Indian Parliament to consolidate and amend the law relating to customs.
Central Board of Indirect Taxes and Customs: A government agency in India responsible for formulation of policy concerning levy and collection of customs, central excise duties, central goods & services tax and integrated goods & services tax and prevention of smuggling.
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.
New Delhi: The capital of India, where the notification was issued.
Notification No. 362001Customs N.T.: A notification issued by the Government of India in the Ministry of Finance (Department of Revenue) related to customs.
Notification No. 502017Customs: A notification issued by the Government of India related to customs, dated 30.06.2017
Dr. SREEPARVATHY S.L.: Under Secretary in the government, signing the notification.
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 30th November, 2018
No. 94/2018-Customs (N.T.)
S.O. 5880(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 463
2 1511 90 10 RBD Palm Oil 514
3 1511 90 90 Others – Palm Oil 489
4 1511 10 00 Crude Palmolein 536
5 1511 90 20 RBD Palmolein 539
6 1511 90 90 Others – Palmolein 538
7 1507 10 00 Crude Soya bean Oil 707
8 7404 00 22 Brass Scrap (all grades) 3690
9 1207 91 00 Poppy seeds 2121
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 98 395 per 10 grams
Notification No. 50/2017-Customs dated
30.06.2017 is availed4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2 Silver, in any form, in respect of which the benefit
of entries at serial number 357 and 359 of the
71 or 98 460 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 3947”
[F. No. 467/01/2018 -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. 92/2018-Customs (N.T.), dated the 15th November, 2018, e-published in the Gazette of India,
Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 5743 (E), dated 15th November,
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.