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Date: 31-Mar-2023 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by sub section (4) of section 51A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification provides exemptions from all provisions of Section 51A of the Customs Act, 1962 for specific types of deposits related to imported or exported goods.
  • This exemption applies to deposits related to goods at customs stations without automated systems, goods at international courier terminals, accompanied baggage, and certain other deposits.
  • The exemption does not apply to deposits used for electronic payments of customs duties, integrated tax, GST compensation cess, interest, penalties, fees, or any other amount payable under the Customs Act, 1962 or the Customs Tariff Act, 1975.

Key Changes

  • Exemption from Section 51A of the Customs Act, 1962 is granted for deposits related to:
  • Goods imported or exported at customs stations without automated systems.
  • Goods imported or exported at international courier terminals.
  • Accompanied baggage.
  • Other deposits, excluding those for electronic payments of duties, taxes, cess, interest, penalties, and fees.
  • The notification is effective from April 1, 2023, to April 30, 2023.

Impact Analysis

Stakeholders Impacted

  • Businesses using electronic payment methods: No impact, as electronic payments are excluded from the exemption.

Suggested Action Items

  • Stakeholders should monitor the implementation and effectiveness of the notification during its validity period and provide feedback to the Central Board of Indirect Taxes and Customs (CBIC).

Key Entities Referenced

Central Board of Indirect Taxes and Customs (CBIC): The issuing authority for the notification, responsible for administering indirect taxes and customs duties in India. Customs Act, 1962: The primary legislation governing customs procedures and duties in India. Section 51A deals with specific provisions related to customs procedures. Customs Tariff Act, 1975: Legislation that specifies the tariff rates applicable to imported and exported goods.
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रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 xxxGIDHxxx सी.जी.-डी.एलxx.x-GअID.-E3x1x0x 32023-244783 CG-DL-E-31032023-244783 असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 1473] नई ददल्ली, िुक्रिार, माचड 31, 2023/चत्रै 10, 1945 No. 1473] NEW DELHI, FRIDAY, MARCH 31, 2023/CHAITRA 10, 1945 जित्त मंत्रालय (राजस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर और सीमा िुल्क बोड)ड अजधसचू ना नई ददल्ली, 30 माचड, 2023 स.ं 18/2023-सीमा िल्ु क (ग.ै टे.) का.आ. 1528(अ).—सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 51 (क) की उपधारा (4) के तहत प्रदत िजियों का प्रयोग करते हुए, केन्द्द्रीय अप्रत्यक्ष कर एिम सीमािुल्क बोड,ड इस बात से सतं ुष्ट होत े हुए की ऐसा करना आिश्यक और समीचीन ह,ै एतद्द्वारा,- (i) ऐसे सीमािुल्क स्ट्टेिनों पर जहा की कस्ट्टम ऑटोमेटेड जसस्ट्टम नहीं ह ै पर आयाजतत या जनयाडजतत माल से संबंजधत; (II) अंतरराष्ट्रीय कुररयर टर्ममनलों में आयाजतत या जनयाडजतत माल संबंजधत; (III) साथ में लगे सामानों स े संबंजधत जमा ओर; (IV) जनम्नजलजखत अथाडत,- क. कोई भी सीमािुल्क जजसमें िीमािुल्क के रूप में लगाया गया उपकर ओर अजधभार भी िाजमल ह;ै ख) एकीकृत कर; 2149 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] ग) माल एिम् सेिाकर प्रजतपूर्मत उपकर घ) इस अजधजनयम या सीमािुल्क टैररफ अजधजनयम, 1975 (1975 का 51) के अतं गडत दये ब्याज दडं , िुल्क या अन्द्य राजि के इलेक्ट्रोजनक भुगतान में की जाने िाली जमा स े जभन्न अन्द्य जमा को उि अजधजनयम की धारा 51(क) के सभी प्रािधानों से छूट दते ा ह।ै (2) यह अजधसूचना 1 अप्रैल, 2023 से लाग ू होगी और 30 अप्रैल, 2023 तक लाग ू रहगे ी। [फा. सं. 442/02/2017-सीमा िुल्क IV(पाटड)] अनंत राधाकृष्णन, जनदिे क (सीमा िुल्क) MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 30th March, 2023 No.18/2023-Customs (N.T.) S.O. 1528(E). — In exercise of the powers conferred by sub-section (4) of section 51A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs on being satisfied that it is necessary and expedient so to do, hereby exempts the deposits,- I. with respect to goods imported or exported in customs stations where customs automated system is not in place; II. with respect to goods imported or exported in International Courier Terminals; III. with respect to accompanied baggage; IV. other than those used for making electronic payment of, - a. any duty of customs, including cesses and surcharges levied as duties of customs; b. integrated tax; c. Goods and Service Tax Compensation Cess; d. interest, penalty, fees or any other amount payable under the Act, or Customs Tariff Act, 1975 (51 of 1975), from all of the provisions of section 51A of the said Act. 2. This notification shall come into effect from the 1st April, 2023 and shall be effective till the 30th April, 2023. [F. No. 442/02/2017-Cus IV(Pt)] ANANTH RATHAKRISHNAN, Director (Customs). 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.

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