In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 67/2021 Customs (N.T.),

## Policy Analysis Report: Corrigendum to Customs Notification No. 67/2021-Customs (N.T.) **1. Executive Summary:** This report analyzes a corrigendum issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC), regarding Notification No. 67/2021-Customs (N.T.) dated August 13th, 2021. The corrigendum addresses a typographical error in Table 2 of the original notification, specifically in Serial Numbers 2 and 3 of Column 4. The core purpose is to rectify the error to ensure accurate application of the customs notification. This report details the specific change and its implications for the affected parties. **2. Introduction:** The purpose of this report is to provide a comprehensive analysis of the corrigendum to Notification No. 67/2021-Customs (N.T.), as published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection ii, vide number S.O. 3365(E), dated August 17th, 2021. This analysis is based solely on the text provided. **3. Policy Overview:** * **Amendment:** This document is a corrigendum, indicating an amendment to an existing policy, namely Notification No. 67/2021-Customs (N.T.) dated August 13th, 2021. * **Core Objective:** The objective of the corrigendum is to correct a typographical error within the original notification to maintain the integrity and accuracy of the information. **4. Background and Rationale:** * **Amendment:** The rationale for this specific amendment is to rectify an error identified in Table 2, Serial Numbers 2 and 3, Column 4, of Notification No. 67/2021-Customs (N.T.). This suggests that an error was detected after the initial publication and this corrigendum serves to correct it to prevent misinterpretations. **5. Key Provisions / Changes:** * **Specific Part Changed:** The corrigendum targets Table 2 of Notification No. 67/2021-Customs (N.T.). * **New Rule/Provision:** The original text in Column 4 for Serial Numbers 2 and 3 of Table 2 was erroneously presented. The corrigendum clarifies that the correct reading is "759 per kilogram," indicating that no actual change to the rate itself is being made. The phrase "i.e., no change" is followed by the correct reading in the amendment, re-emphasizing the point that the rate remains unchanged. * **Effect of Change:** The effect of this change is to prevent potential confusion and ensure the correct application of the customs duties as intended by the original notification. It is a clarification of an existing provision rather than the introduction of a new one. **6. Target Audience and Stakeholders:** Based on the context of customs notifications, the target audience and stakeholders directly affected by this corrigendum are likely: * Importers and exporters of goods subject to the tariffs outlined in Table 2 of Notification No. 67/2021-Customs (N.T.). * Customs brokers and agents involved in the clearance of goods. * Customs officials responsible for enforcing customs regulations and assessing duties. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Ministry of Finance, Department of Revenue, and the Central Board of Indirect Taxes and Customs (CBIC) are the responsible agencies. * **Timelines/Procedures:** The corrigendum is effective from the date of its publication, August 17th, 2021. It should be immediately incorporated into the interpretation and application of Notification No. 67/2021-Customs (N.T.). No new procedures are explicitly stated, but customs officials should ensure they are using the corrected figures. * **Amendment:** No separate implementation is required beyond updating the original notification with the correct figure. **8. Expected Outcomes / Impact of Changes:** * The intended outcome of this corrigendum is to ensure the accurate and consistent application of customs duties as intended by the original notification. It clarifies a typographical error and prevents potential misinterpretations, leading to fairer and more transparent customs procedures. The potential impact is reduced risk of errors in customs declarations and duty calculations, saving time and resources for all stakeholders. **9. Conclusion:** This corrigendum to Notification No. 67/2021-Customs (N.T.) is a crucial step in ensuring the accuracy and integrity of customs regulations. By correcting a typographical error in Table 2, the CBIC aims to prevent confusion and ensure that all stakeholders apply the correct tariff rates. This clarification is essential for maintaining transparency and efficiency in customs operations. While seemingly minor, such corrections uphold the reliability of official government publications and foster confidence among affected industries.

Key Entities Referenced