In exercise of the powers conferred by sub section (2) of section 151B of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following amendments in the notification of the Government of India

## Report on Amendment to Customs Notification: No. 111/2022-Customs (N.T.) **1. Executive Summary:** This report analyzes Notification No. 111/2022-Customs (N.T.), dated December 20, 2022, which amends Notification No. 58/2021-Customs (N.T.). The amendment focuses on incorporating cooperation and mutual administrative assistance in customs matters with Japan and the Republic of the Philippines. Specifically, it adds entries to a table listing contracting states and related agreements or arrangements. This report details the changes, their rationale, and potential impact on customs procedures and international trade. **2. Introduction:** The purpose of this report is to provide a detailed analysis of Notification No. 111/2022-Customs (N.T.), which amends a previous notification related to customs procedures. The analysis is based solely on the provided policy text and aims to inform stakeholders about the specific changes introduced and their potential implications. **3. Policy Overview:** * This notification is an amendment to the original policy, Notification No. 58/2021-Customs (N.T.), dated July 1, 2021. * **Core Objective(s):** The core objective, as inferred from the text, is to facilitate international cooperation and mutual administrative assistance in customs matters with various countries. This is achieved through incorporating specific agreements and arrangements into the existing regulatory framework. **4. Background and Rationale:** This amendment seems to be prompted by the desire to strengthen customs cooperation and streamline trade relations with Japan and the Republic of the Philippines. The inclusion of specific agreements regarding information exchange and mutual assistance suggests an effort to improve the efficiency and effectiveness of customs procedures and potentially combat illicit trade. **5. Key Provisions / Changes:** This notification amends Notification No. 58/2021-Customs (N.T.) by inserting new entries into a table. These entries pertain to agreements with Japan and the Republic of the Philippines: * **Japan:** * A new entry "9A" is added for Japan, referencing: "Implementing Agreement between the Government of the Republic of India and the Government of Japan pursuant to Article 13 of the Comprehensive Economic Partnership Agreement between the Republic of India and Japan; and Practical Arrangement on Information Exchange for the implementation of the Chapter on Customs Procedures of the Comprehensive Economic Partnership Agreement between the Republic of India and Japan". * **Republic of the Philippines:** * A new entry "19A" is added for the Republic of the Philippines, referencing: "Agreement between the Government of the Republic of India and the Government of the Republic of the Philippines on Cooperation and Mutual Assistance in Customs Matters". **Difference/Effect:** These additions expand the scope of countries with which India has formal agreements for cooperation and mutual assistance in customs matters. It formalizes the legal basis for information exchange, administrative assistance, and potentially coordinated efforts in customs enforcement with these two nations. **6. Target Audience and Stakeholders:** The primary target audience includes: * Customs officials in India, Japan, and the Republic of the Philippines. * Importers and exporters involved in trade between India and Japan, and India and the Republic of the Philippines. * Businesses engaged in international supply chains involving these countries. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Department of Revenue, Ministry of Finance, is responsible for implementing this amendment. The customs authorities in India, Japan, and the Republic of the Philippines will be directly involved in executing the agreements. * The text does not specify timelines or detailed procedures. It's implied that existing customs procedures will be adapted to incorporate the terms of the referenced agreements. **8. Expected Outcomes / Impact of Changes:** The intended outcomes of these specific changes are likely to include: * Enhanced information sharing and collaboration between customs authorities. * Improved efficiency in customs clearance processes for trade between India and Japan, and India and the Republic of the Philippines. * Strengthened efforts to combat customs fraud, smuggling, and other illicit trade activities. * Greater certainty and predictability for businesses engaged in international trade with these countries. **9. Conclusion:** Notification No. 111/2022-Customs (N.T.) represents a strategic effort to deepen customs cooperation with Japan and the Republic of the Philippines. By formally incorporating agreements on cooperation and mutual assistance, this amendment has the potential to streamline trade, enhance security, and promote a more efficient and transparent customs environment for businesses operating between these nations.

Key Entities Referenced