## Policy Analysis Report: Notification No. 13/2021-Customs (N.T.)
**1. Executive Summary:**
This report analyzes Notification No. 13/2021-Customs (N.T.), issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs on February 2nd, 2021. This notification is an amendment to Notification No. 36/2001-Customs (N.T.), dated August 3rd, 2001. The core purpose of this amendment is to revise the tariff values for specific goods, including palm oil, soya bean oil, brass scrap, poppy seeds, gold, silver, and areca nuts. This report details the specific changes in tariff values and their potential impact on importers and related industries.
**2. Introduction:**
This report provides an informative analysis of Notification No. 13/2021-Customs (N.T.), based solely on the provided text. The aim is to elucidate the amendments made to existing customs regulations, specifically concerning tariff values for various goods.
**3. Policy Overview:**
* This notification amends Notification No. 36/2001-Customs (N.T.), dated the 3rd August, 2001.
* **Core Objective:** The core objective, as inferred from the text, is to update and revise the tariff values for specific imported goods. This likely aims to reflect changes in market prices or to achieve specific trade policy objectives.
**4. Background and Rationale:**
The provided text suggests that this amendment is necessary to adjust the tariff values of specified goods. This could be due to fluctuations in international market prices, changes in demand, or other economic factors affecting the valuation of these commodities. The specific reasons are not explicitly stated, but the need to keep tariff values aligned with current market realities is a plausible rationale.
**5. Key Provisions / Changes:**
This notification introduces changes to the tariff values listed in TABLE1, TABLE2 and TABLE3 of the original Notification No. 36/2001-Customs (N.T.).
* **TABLE 1:** This table specifies the tariff values (in US$ per Metric Tonne) for various palm oil products (Crude Palm Oil, RBD Palm Oil, Others Palm Oil, Crude Palmolein, RBD Palmolein, Others Palmolein), Crude Soya bean Oil, Brass Scrap, and Poppy Seeds. **Crucially, the amendment states "i.e. no change" for all items in this table.**
* **TABLE 2:** This table specifies the tariff values for gold and silver. The amendment maintains the tariff value for gold at $597 per 10 grams and silver at $953 per kilogram. It also clarifies the application of these values to different forms of silver, including medallions, silver coins, and semimanufactured forms. An explanation is added regarding exclusion of foreign currency coins, jewellery made of silver or articles made of silver. The amendment also specifies that gold bars must have engraved serial numbers and weight expressed in metric units and gold coins having gold content not below 99.5 and gold findings. **Crucially, the amendment states "i.e. no change" for the value of gold in this table.**
* **TABLE 3:** This table specifies the tariff value (in US$ per Metric Tonne) for Areca nuts, maintaining it at 3695. **Crucially, the amendment states "i.e. no change" for this item.**
**In Summary, although the notification substitutes the Tables, no changes in Tariff Value are made.**
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders are:
* Importers of palm oil, soya bean oil, brass scrap, poppy seeds, gold, silver and areca nuts.
* Customs brokers and agents involved in the import of these goods.
* Businesses involved in the trade, processing, and distribution of these commodities.
* The Central Board of Indirect Taxes and Customs (CBIC).
**7. Implementation Aspects (Inferred):**
* **Responsible Agency:** The Central Board of Indirect Taxes and Customs (CBIC) is responsible for implementing and enforcing these tariff values.
* **Procedures:** Existing customs procedures related to valuation, assessment, and duty collection remain in place. Importers are required to declare the correct tariff classification and value of goods as per the amended notification.
**8. Expected Outcomes / Impact of Changes:**
Since the tariff values have not changed, the amendment appears to primarily serve a clarifying or administrative function. The intended outcome might be to maintain existing duty levels on the specified goods, ensuring stability in import costs and potentially affecting domestic pricing of these commodities. It provides further clarity on the forms and types of gold and silver subject to the specified tariff values.
**9. Conclusion:**
Notification No. 13/2021-Customs (N.T.) amends the tariff values for specified goods under the Customs Act, 1962. While the notification does not change the tariff values, it affirms the existing tariff rates, which helps maintain duty levels, affecting businesses engaged in importing and related activities. The notification reinforces existing customs regulations and clarifies the forms of certain items, particularly gold and silver, subject to the stated tariff.
Key Entities Referenced
Customs Act, 1962: A legal act referred to in the context of exercising conferred powers.
Central Board of Indirect Taxes and Customs: An organization under the Department of Revenue, Ministry of Finance, responsible for making amendments to notifications related to customs.
Ministry of Finance: The ministry under which the Department of Revenue and Central Board of Indirect Taxes and Customs operate.
Department of Revenue: A department within the Ministry of Finance.
New Delhi: Location of notification, likely the place where the Ministry of Finance is located.
Notification No. 362001Customs N.T., dated the 3rd August, 2001: A prior notification being amended.
Gazette of India: The official government gazette in which the notification was published.
Crude Palm Oil: A type of goods with a specified tariff value.
RBD Palm Oil: A type of goods with a specified tariff value.
Crude Palmolein: A type of goods with a specified tariff value.
RBD Palmolein: A type of goods with a specified tariff value.
Crude Soya bean Oil: A type of goods with a specified tariff value.
Brass Scrap: A type of goods with a specified tariff value.
Poppy seeds: A type of goods with a specified tariff value.
Gold: A type of goods with a specified tariff value and conditions.
Silver: A type of goods with a specified tariff value and conditions.
Notification No. 502017Customs dated 30.06.2017: A prior notification related to gold and silver.
Areca nuts: A type of goods with a specified tariff value.
Notification No. 082021Customs N.T., dated the 29th January, 2021: A prior notification that was amended.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-02022021-224884
xxxGIDHxxx
CG-DL-E-02022021-224884
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 445] नई दिल्ली, मगं लिार, फरिरी 2, 2021/माघ 13, 1942
No. 445] NEW DELHI, TUESDAY, FEBRUARY 2, 2021/MAGHA 13, 1942
वित्त मंत्रालय
(राजस्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर एि ं सीमा शुल्क बोडड)
अजधसचू ना
नई दिल्ली, दिनांक 02 फरिरी, 2021
स.ं 13/2021-सीमा शल्ु क (ग.ैटै.)
का.आ. 489(अ).— सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 14 की उपधारा (2) द्वारा प्रित्त
िजियों का प्रयोग करते हुए, केंद्रीय अप्रत्यक्ष कर एि ं सीमा िुल्क बोडड, इस बात स े संतुष्ट होने पर दक ऐसा करना आिश्यक
एि ं समीचीन ह,ै एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना स.ं 36/2001-सीमा िुल्क
(ग.ै ट.ै ), दिनांक 3 अगस्ट्त, 2001, जिसे का.आ. 748 (अ), दिनांक 3 अगस्ट्त, 2001 के तहत भारत के रािपत्र, असाधारण
के भाग-II, खंड-3, उपखंड (ii) म ें प्रकाजित दकया गया था, म ें जनम्नजलजखत संिोधन करता ह,ै अथाडत:्-
उक्त अजधसूचना म,ें सारणी-1, सारणी-2 और सारणी-3 के स्ट्थान पर जनम्नजलजखत सारजणयााँ प्रजतस्ट्थाजपत की
िाएाँगी, अथाडत:्-
678 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
"सारणी-1
क्रम. स.ं अध् याय/िीर्/ड उपिीर्/ड टैररफ मूल् य
माल का जििरण
टैररफ मि
(अमरीकी डालर प्रजत मीररक टन)
(1) (2) (3) (4)
1 1511 10 00 कच्चा पॉम ऑयल 1013 (अर्ाात कोई पररितान नहीं)
2 1511 90 10 आर बी डी पॉम ऑयल 1038 (अर्ाात कोई पररितान नहीं)
3 1511 90 90 अन् य पॉम ऑयल 1026 (अर्ाात कोई पररितान नहीं)
4 1511 10 00 कच्चा पामोजलन 1044 (अर्ाात कोई पररितान नहीं)
5 1511 90 20 आर बी डी पामोलीन 1047 (अर्ाात कोई पररितान नहीं)
6 1511 90 90 अन्य पामोलीन 1046 (अर्ाात कोई पररितान नहीं)
7 1507 10 00 सोयाबीन का कच् चा तेल 1127 (अर्ाात कोई पररितान नहीं)
8 7404 00 22 पीतल स्ट् क्रेप (सभी ग्रडे ) 4598 (अर्ाात कोई पररितान नहीं)
9 1207 91 00 पोस्ट् त बीि 3623 (अर्ाात कोई पररितान नहीं)
सारणी-2
क्रम. स.ं अध् याय/िीर्/ड टैररफ मूल् य
माल का जििरण
उपिीर्ड/ टैररफ मि
(अमरीकी डालर)
(1) (2) (3) (4)
1 71 या 98 स्ट्िणड, दकसी भी रूप में, जिसके सम्बन्ध में अजधसूचना 597 प्रजत 10 ग्राम
संख्या 50/2017-सीमा िुल्क, दिनांक 30.06.2017 की (अर्ाता कोई
प्रजिजष्ट संख्या 356 के अतं गतड लाभ प्राप्त दकया गया हो पररितान नहीं)
2 71 या 98 रित, दकसी भी रूप म,ें जिसके सम्बन्ध में अजधसूचना 953 प्रजत
संख्या 50/2017-सीमा िुल्क, दिनांक 30.06.2017 की दकलोग्राम
प्रजिजष्ट संख्या 357 के अतं गतड लाभ प्राप्त दकया गया हो
3 71 (i) रजत, पिकीय या रजत विक्कों ि े विन्न दकिी िी रूप 953 प्रजत
म,ें वजिकी रजत अंतिास्त ु 99.9 प्रवतशत ि े कम नहीं ह ै दकलोग्राम
या उपशीर् ा 7106 92 के अधीन आन े िाले रजत के अध ा
विवनर्मात प्ररूप;
(ii) पिकीय या रजत विक्के, वजिकी रजत अंतिास्त ु 99.9
प्रवतशत ि े कम नहीं ह ै या डाक, कुररयर या िामान के
माध्यम ि े ऐिे माल के आयात ि े विन्न उपशीर्ा 7106 92
के अधीन आन े िाले रजत के अधा विवनर्मात प्ररूप।
स्पष्टीकरण - इि प्रविवष्ट के प्रयोजनों के वलए, दकिी िी
प्ररूप म ें रजत के अंतर्ात वििेशी मुद्रा के विक्के, रजत ि े[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
बने आिूर्ण या रजत ि े बनी िस्तुए ंनहीं ह।ैं
4 71 (i) स्िणा बार, तोला बार ि े विन्न, वजि पर विवनमााणकता ा 597 प्रजत 10 ग्राम
या ररयाइनर का खुिा हुआ क्रम िंखयांक और वमरिक (अर्ाता कोई
यूवनटों म ेंिार अविव्यक्त ह;ै पररितान नहीं)
(ii) स्िणा विक्के, वजिम ें 99.5 प्रवतशत ि े अन्यून स्िण ा ह,ै
और स्िणा प्रावियां, डाक, कुररयर या बैर्ेज के माध्यम ि े
ऐिे माल के आयात िे विन्न।
स्पष्टीकरण - इि प्रविवष्ट के प्रयोजन के वलए, "स्िण ा
प्रावियां" ि े कोई छोटा िंघटक, जैिे हुक, क्लास्प, क्लैंप,
वपन, कैच, स्क्रू बैक, वजिका उपयोर् पूण ा आिूर्ण या
उिके दकिी िार् को स्र्ान म ें जोड़े रखने के वलए दकया
जाता ह,ै अविप्रते ह।ै
सारणी-3
क्रम. स.ं अध् याय/िीर्/ड टैररफ मूल् य
माल का जििरण
उपिीर्ड/ टैररफ मि
(अमरीकी डालर प्रजत मीररक टन)
(1) (2) (3) (4)
1 080280 सुपारी 3695 (अर्ाात कोई पररितान नहीं)”
[फा. स.ं 467/01/2021-सीमा शुल्क –V]
बुलो मामु, अिर िवचि
नोट: मूल अजधसूचना भारत के रािपत्र, असाधारण के भाग-II, खडं -3, उपखडं (ii) म ें अजधसूचना सं. 36/2001-सीमा
िुल् क (ग.ैटै.), दिनांक 3 अगस्ट्त, 2001, का.आ. 748 (अ), दिनांक 3 अगस्ट्त, 2001 के तहत प्रकाजित की गई थी,
तथा यह अंजतम बार अजधसूचना स.ं 08/2021-सीमािुल्क (ग.ै ट.ै ), दिनांक 29 जनिरी, 2021, जिसे का.आ. 446
(अ) दिनांक 29 जनिरी, 2021 के तहत भारत के रािपत्र, असाधारण के भाग-II, खडं -3, उपखंड (ii) म ें ई-प्रकाजित
दकया गया था, के द्वारा संिोजधत की गई थीI
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 2nd February, 2021
NO. 13/2021-CUSTOMS (N.T.)
S.O. 489(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 to do
so, 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,4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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 1013 (i.e. no change)
2 1511 90 10 RBD Palm Oil 1038 (i.e. no change)
3 1511 90 90 Others – Palm Oil 1026 (i.e. no change)
4 1511 10 00 Crude Palmolein 1044 (i.e. no change)
5 1511 90 20 RBD Palmolein 1047 (i.e. no change)
6 1511 90 90 Others – Palmolein 1046 (i.e. no change)
7 1507 10 00 Crude Soya bean Oil 1127 (i.e. no change)
8 7404 00 22 Brass Scrap (all grades) 4598 (i.e. no change)
9 1207 91 00 Poppy seeds 3623 (i.e. no change)
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
597 per 10 grams (i.e.
71 or 98 entries at serial number 356 of the Notification No.
no change)
50/2017-Customs dated 30.06.2017 is availed
2. Silver, in any form, in respect of which the benefit
71 or 98 of entries at serial number 357 of the Notification 953 per kilogram
No. 50/2017-Customs dated 30.06.2017 is availed
3. (i) Silver, in any form, other than medallions and
silver coins having silver content not below 99.9%
or semi-manufactured forms of silver falling under
sub-heading 7106 92;
(ii) Medallions and silver coins having silver
71 953 per kilogram
content not below 99.9% or semi-manufactured
forms of silver falling under sub-heading 7106 92,
other than imports of such goods through post,
courier or baggage.
Explanation. - For the purposes of this entry, silver
in any form shall not include foreign[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
currency coins, jewellery made of silver or
articles made of silver.
4. (i) Gold bars, other than tola bars, bearing
manufacturer’s or refiner’s engraved serial number
and weight expressed in metric units;
(ii) Gold coins having gold content not below
99.5% and gold findings, other than imports of such 597 per 10 grams (i.e.
71
goods through post, courier or baggage. no change)
Explanation. - For the purposes of this entry, “gold
findings” means a small component such as hook,
clasp, clamp, pin, catch, screw back used to hold the
whole or a part of a piece of Jewellery in place.
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 3695 (i.e. no change)”
[F. No. 467/01/2021-Cus-V]
BULLO MAMU 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. 08/2021-Customs (N.T.), dated the
29th January, 2021, e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide
number S.O. 446 (E), dated 29th January, 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.