## Report on Customs Notifications: Amendments to Existing Policies
**1. Executive Summary:**
This report analyzes two notifications issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs on February 17, 2021. These notifications, No. 17/2021-Customs and No. 18/2021-Customs, represent amendments to existing customs policies. The first notification (17/2021) modifies duty rates specified in Notification No. 57/2000-Customs. The second notification (18/2021) incorporates two additional notifications (56/2000-Customs and 57/2000-Customs) into the ANNEXURE of Notification No. 11/2021-Customs. These amendments aim to refine existing customs regulations, likely in the public interest.
**2. Introduction:**
This report aims to provide a clear and concise overview of two customs notifications issued on February 17, 2021, based solely on the information presented in the provided text. The report will focus on the nature of the amendments, their implications, and potential impact on relevant stakeholders.
**3. Policy Overview:**
* **Notification No. 17/2021-Customs:** This notification amends the original policy: Notification No. 57/2000-Customs, dated May 8, 2000.
* **Core Objective:** The Central Government issues this amendment being satisfied that it is necessary "in the public interest".
* **Notification No. 18/2021-Customs:** This notification amends the original policy: Notification No. 11/2021-Customs, dated February 1, 2021.
* **Core Objective:** The Central Government issues this amendment being satisfied that it is necessary "in the public interest".
**4. Background and Rationale:**
* **Notification No. 17/2021-Customs:** The amendment appears to be modifying specific duty rates outlined in Notification No. 57/2000-Customs. The rationale, as stated in the notification, is based on the Central Government being "satisfied that it is necessary in the public interest so to do." The shift in duty rates suggests an adjustment to tariffs, potentially in response to changing market conditions or policy priorities.
* **Notification No. 18/2021-Customs:** This amendment adds to the list of notifications in the Annexure to Notification No. 11/2021-Customs. The addition of notifications 56/2000-Customs and 57/2000-Customs to the ANNEXURE of notification 11/2021-Customs indicates a need to include the stipulations and conditions of those older notifications with the newer notification.
**5. Key Provisions / Changes:**
* **Notification No. 17/2021-Customs:**
* **Specific Part Changed:** Table, column 4 of Notification No. 57/2000-Customs
* **New Rule/Provision:**
* Entry "11.85" is replaced with "6.9".
* Entry "11.00" is replaced with "6.1".
* **Difference/Effect of Change:** This change directly lowers the customs duty rates associated with the entries that previously had rates of 11.85 and 11.00. This likely reduces the cost of importing goods to which these duty rates apply.
* **Notification No. 18/2021-Customs:**
* **Specific Part Changed:** ANNEXURE of Notification No. 11/2021-Customs.
* **New Rule/Provision:** Adds the following to the ANNEXURE, after serial number 9:
* "10. Notification No. 56/2000Customs, dated the 5th May, 2000 vide number G.S.R. 399 E, dated the 5th May, 2000."
* "11. Notification No. 57/2000Customs, dated the 8th May, 2000 vide number G.S.R. 413 E, dated the 8th May, 2000."
* **Difference/Effect of Change:** Notification 11/2021 now incorporates the stipulations and conditions of notifications 56/2000 and 57/2000.
**6. Target Audience and Stakeholders:**
* **Notification No. 17/2021-Customs:** Importers and businesses involved in the trade of goods subject to the customs duty rates specified in Notification No. 57/2000-Customs.
* **Notification No. 18/2021-Customs:** Importers and businesses affected by Notification No. 11/2021-Customs, as they now need to also consider the provisions of Notifications No. 56/2000-Customs and 57/2000-Customs.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** Central Board of Indirect Taxes and Customs (CBIC) under the Department of Revenue, Ministry of Finance is responsible for implementing and enforcing these amendments.
* **Timelines/Procedures:** The amendments are effective from the date of the notification, February 17, 2021. The specific procedures for claiming the revised duty rates (in the case of Notification 17/2021) or complying with the newly incorporated notifications (in the case of Notification 18/2021) would likely be outlined in separate circulars or instructions issued by the CBIC.
**8. Expected Outcomes / Impact of Changes:**
* **Notification No. 17/2021-Customs:** The reduction in duty rates is likely to:
* Lower import costs for affected businesses.
* Potentially increase the volume of imports for goods subject to these rates.
* May impact domestic producers of similar goods.
* **Notification No. 18/2021-Customs:** The incorporation of Notifications No. 56/2000-Customs and 57/2000-Customs into Notification No. 11/2021-Customs will likely lead to:
* Greater clarity and streamlining of regulations by consolidating related provisions.
* Potentially altered compliance requirements for businesses previously only subject to Notification No. 11/2021-Customs.
**9. Conclusion:**
The two customs notifications issued on February 17, 2021, represent amendments to existing customs policies. Notification No. 17/2021-Customs modifies duty rates, potentially impacting import costs. Notification No. 18/2021-Customs incorporates additional notifications into an existing framework, potentially altering compliance requirements and consolidating related provisions. These amendments demonstrate the ongoing effort to refine customs regulations in the public interest.
Key Entities Referenced
Customs Act, 1962: An act of the Indian Parliament related to customs duties and regulations.
Central Government: The Union Government of India.
Ministry of Finance: A ministry in the Government of India responsible for financial matters.
Department of Revenue: A department under the Ministry of Finance, Government of India.
Central Board of Indirect Taxes and Customs: A board under the Department of Revenue, Ministry of Finance, Government of India.
New Delhi: The capital city of India and the location of the notification.
Finance Bill, 2021: A finance bill of India.
Provisional Collection of Taxes Act, 1931: An act related to the provisional collection of taxes in India.
Rajeev Ranjan: Under Secretary.
Notification No. 572000Customs, dated the 8th May, 2000: A notification related to Customs.
Notification No. 242020Customs, dated 21st May, 2020: A notification related to Customs which amends Notification No. 572000Customs.
Notification No. 112021Customs, dated the 1st February, 2021: A notification related to Customs.
Notification No. 562000Customs, dated the 5th May, 2000: A notification related to Customs.
Mayapuri, New Delhi: A area in Delhi, where Government of India Press is located.
Delhi: Union territory of India.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-17022021-225227
xxxGIDHxxx
CG-DL-E-17022021-225227
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 77] नई दि्ली, ोलधिार, फरिरी 17, 2021/माघ 28, 1942
No. 77] NEW DELHI, WEDNESDAY, FEBRUARY 17, 2021/MAGHA 28, 1942
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्दर ीय अप्रयय क्ष कर एि ंसीमाि्ल क ोरडड)
अजधसचू ना
नई दि्ली, 17 फरिरी, 2021
स.ं 17/2021-सीमाि्ल क
सा.का.जन. 116(अ).—सीमा िल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उपधारा (1) के तहत
प्रित्त िजियों का प्रयरग करत े हुए, केन्द र सरकार, इस ोात स े संतलष्ट हरते हुए दक ऐसा करना िनजहत म ें आिश्यक ह,ै
एतद्द्वारा, भारत सरकार, जिय त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना संख या 57/2000-सीमािल् क, दिनांक 8 मई,
2000, जिस े सा.का.जन. 413 (अ), दिनांक 8 मई, 2000 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-
खंड (i) म ें प्रकाजित दकया गया था म,ें और आग े भी जनम्न जलजखत संिरधन करती ह,ै यथा:-
उक्त अजधसूचना म,ें सारणी म,ें कॉलम (4) म,ें-
(i) प्रजिजि “11.85%” के स्ट् थान पर, प्रजिजि “6.9%” कर प्रजतस्ट् थाजपत दकया िाएगा;
(ii) प्रजिजि “11.00%” के स्ट् थान पर, प्रजिजि “6.1%” कर प्रजतस्ट् थाजपत दकया िाएगा;
[फा. स.ं डीिीईपी/िीएंडि/े05/2017]
राजीव रंजन, अिर सजचि
1002 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
नरट: प्रधान अजधसूचना संख् या 57/2000-सीमािल् क, दिनाकं 8 मई, 2000, जिसे सा.का.जन. 413 (अ), दिनांक 8 मई,
2000 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (i) म ें प्रकाजित दकया गया था और
इसम ें अंजतम ोार अजधसूचना संख् या 24/2020-सीमािल्क, दिनांक 21 मई, 2020, जिसे सा.का.जन. 306(अ),
दिनांक 21 मई, 2020 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (i) म ें प्रकाजित दकया
गया था, के द्वारा संिरधन दकया गया ह ै।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 17th February, 2021
No. 17/2021 - Customs
G.S.R. 116(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby
makes the following further amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue) No. 57/2000-Customs, dated the 8th May, 2000, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 413 (E), dated the 8th May, 2000, namely:-
In the said notification, in the Table, in column (4), -
(i) for the entry “11.85%”, the entry “6.9%” shall be substituted;
(ii) for the entry “11.00%”, the entry “6.1%” shall be substituted.
[F. No. DGEP/G&J/05/2017]
RAJEEV RANJAN, Under Secy.
Note. The principal notification No. 57/2000-Customs, dated the 8th May, 2000 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 413 (E), dated the 8th May, 2000
and was last amended by notification No. 24/2020-Customs, dated 21st May, 2020, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 306 (E), dated the 21st May,
2020.
अजधसचू ना
नई दि्ली, 17 फरिरी, 2021
स.ं 18/2021-सीमाि्ल क
सा.का.जन. 117(अ).—जिय त जिधेयक, 2021 (2021 का 15), िर अो प्ररजििनल कलेक्ि न ऑफ टैक्सेस एक् ट,
1931 (1931 का 16) के अंतगडत उक्त जिधेयक म ें की गई घरषणा के कारण िर काननू का रूप ल े जलया ह,ै के उपिाक्य
115 के साथ पठित सीमा िल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप धारा (1) के तहत प्रित्त िजियों
का प्रयरग करत े हुए, केन्द र सरकार, इस ोात स े संतलष्ट हरत े हुए दक ऐसा करना िनजहत म ें आिश्यक ह,ै एतद्द्वारा, भारत
सरकार, जिय त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख् या 11/2021-सीमािल् क, दिनांक 1 फरिरी, 2021, जिसे
सा.का.जन. 69(अ), दिनांक 1 फरिरी, 2021 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (i) म ें
प्रकाजित दकया गया था म,ें जनम्न जलजखत संिरधन करती ह,ै यथा:-
उक्त अजधसूचना म,ें अनलोंध म,ें क्रम संख् या 9 और उससे संोंजधत प्रजिजियों के पश् चात जनम्न जलजखत क्रम संख् या
और प्रजिजियों कर अतं :स्ट् थाजपत दकया िाएगा, यथा:-[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
“10. अजधसूचना संख् या 56/2000-सीमािल् क, दिनांक 5 मई, 2000, सा.का.जन. 399(अ), दिनांक 5 मई, 2000
के तहत ।
11. अजधसूचना संख् या 57/2000-सीमािल् क, दिनांक 8 मई, 2000, सा.का.जन. 413(अ), दिनांक 8 मई, 2000
के तहत ।”।
[फा. स.ं डीिीईपी/िीएंडि/े05/2017]
राजीव रंजन, अिर सजचि
नरट: प्रधान अजधसूचना संख्य ा 11/2021-सीमािल् क, दिनांक 1 फरिरी, 2021 कर सा.का.जन. 69 (अ), दिनांक
1 फरिरी, 2021 के तहत भारत के रािपत्र, असाधारण, के भाग ।।, खंड 3, उप-खंड (i) म ें प्रकाजित दकया ह ै।
NOTIFICATION
New Delhi, the 17th February, 2021
No. 18/2021 - Customs
G.S.R. 117(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962) read with clause 115 of the Finance Bill, 2021 (15 of 2021), which, by virtue of the declaration
made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law,
the Central Government, on being satisfied that it is necessary in the public interest 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. 11/2021-Customs, dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-Section (i) vide number G.S.R. 69 (E), dated the 1st February, 2021, namely:-
In the said notification, in the ANNEXURE, after serial number 9 and the entries relating thereto, the
following serial numbers and entries shall be inserted, namely: -
“10. Notification No. 56/2000-Customs, dated the 5th May, 2000 vide number G.S.R. 399 (E), dated the 5th
May, 2000.
11. Notification No. 57/2000-Customs, dated the 8th May, 2000 vide number G.S.R. 413 (E), dated the 8th
May, 2000.”.
[F. No. DGEP/G&J/05/2017]
RAJEEV RANJAN, Under Secy.
Note. The principal notification No. 11/2021-Customs, dated the 1st February, 2021 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 69 (E), dated the 1st February,
2021.
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.