Home India Ministry of Finance notif 13 of 2024 customs...
Date: 06-Mar-2024 Category: Extra Ordinary State: Union Government Country: India

notif 13 of 2024 customs

Issued by Ministry of Finance · Department of Revenue

Research with AI Agent Chat with Document Generate Summary Translate Helpful Share Add to Project Create Task

Executive Summary & Key Takeaways

What it means

  • The notification No. 13/2024-Customs, dated March 6, 2024, amends notification No. 50/2017-Customs, dated June 30, 2017. The amendment pertains to import duty on frozen duck meat and edible offal, specifically introducing a concessional 5% import duty under certain conditions.

Key Changes

  • A new entry (S. No. 3AB) is inserted in the table of notification No. 50/2017-Customs, applying a 5% import duty to 'Meat and edible offal, of ducks, frozen' (HS codes 0207 42 00 and 0207 45 00) under specific conditions.
  • A new condition (Condition 116) is added to the annexure of notification No. 50/2017-Customs, outlining the conditions for availing the 5% concessional duty.
  • To avail the concessional 5% duty, the importer must furnish a certificate from a designated officer of the Department of Animal Husbandry and Dairying confirming that the imported goods are frozen duck meat and edible offal (excluding backs of ducks, frozen) that meet specified parameters outlined in O.M. No. L-110109(3)/1/2016-Trade (E-2625), dated 22nd February, 2024.
  • Additionally, the importer must furnish either a certificate from an officer not below the rank of Deputy Secretary in the Ministry of Tourism recommending that the importer is a 3-Star and above operational hotel as per the Ministry of Tourism's notification, or a valid restricted import authorization issued under DGFT notification No. 66/2023, dated 06th March, 2024.
  • The notification comes into effect on March 7, 2024.

Impact Analysis

Importers of Frozen Duck Meat and Edible Offal

  • Action: Establish processes for obtaining necessary certifications and documentation to ensure smooth customs clearance.

Hotels (3-Star and Above)

  • Action: Ensure compliance with Ministry of Tourism's notification requirements.

Department of Animal Husbandry and Dairying

  • Action: Ensure designated officers are aware of the requirements and procedures for issuing the necessary certificates as per O.M. No. L-110109(3)/1/2016-Trade (E-2625), dated 22nd February, 2024.

Ministry of Tourism

  • Action: Ensure officers are aware of the requirements and procedures for issuing the necessary certificates.

Customs Authorities

  • Action: Train customs officials on the new procedures and documentation requirements.

DGFT (Directorate General of Foreign Trade)

  • Action: Ensure that the referenced notification is readily available and accessible to importers.

Key Entities Referenced

Central Government: The issuer of the notification, acting through the Ministry of Finance (Department of Revenue). Customs Act, 1962: The principal legislation governing customs duties in India. Section 25(1) provides the power to grant exemptions from customs duty. Customs Tariff Act, 1975: Legislation that specifies the tariff rates applicable to imported goods. Section 3(12) provides the power to grant exemptions from customs duty. Notification No. 50/2017-Customs, dated June 30, 2017: The principal notification being amended by this notification. It contains the original schedule of customs duties. Department of Animal Husbandry and Dairying: The government department responsible for issuing certificates related to the quality and standards of imported duck meat and edible offal. Ministry of Tourism: The government ministry responsible for issuing certificates related to the star rating of hotels. DGFT (Directorate General of Foreign Trade): The agency responsible for issuing import authorizations. O.M. No. L-110109(3)/1/2016-Trade (E-2625), dated 22nd February, 2024: Office Memorandum issued by the Department of Animal Husbandry and Dairying, specifying the parameters that imported frozen duck meat and edible offal must satisfy. DGFT notification No. 66/2023, dated 06th March, 2024: Notification issued by the Directorate General of Foreign Trade regarding restricted import authorizations.
Official Source Record View Original Source →
See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-06032024-252672 CG-DxLx-xEG-I0D6H0x3x2x0 24-252672 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 146] नई दिल्ली, बुधिार, माच च6, 2024/फाल्ग नु 16, 1945 No. 146] NEW DELHI, WEDNESDAY, MARCH 6, 2024/PHALGUNA 16, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली, 6 माच,च 2024 सख्ं या 13/2024-सीमािल्ु क सा.का.जन. 158(अ).—सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप धारा (1) और सीमािुल्क टैररफ अजधजनयम, 1975 (1975 का 51) की धारा 3 की उपधारा (12) द्वारा प्रित्त िजियों का प्रयोग करत े हुए, केन्‍द र सरकार, इस बात से संतुष्ट ोोत े हुए दक ससा करना िनजोत म वि्यक ो,ै एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 50/2017-सीमािुल्क, दिनांक 30 िून, 2017 जिसे सा.का.जन. संख्या 785 (अ), दिनांक 30 िून, 2017 के तोत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म प्रकाजित दकया गया था, म और वग ेजनम्नजलजखत सिं ोधन करती ो,ै अथाचत् :- उि अजधसूचना म, - (1) सारणी म , क्रम संख्या 3कक और उससे संबंजधत प्रजिजियों के प् चात, जनम्नजलजखत क्रम सख्ं या और प्रजिजियााँ अंत:स्ट् थाजपत की िाएंगी, अथातच ्: - 1592 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (1) (2) (3) (4) (5) (6) “3कख 0207 42 00; बतख का मांस और एजडबल ओफल, फ्रोिन 5% - 116”; 0207 45 00 (2) अनुबंध म, ितच संख्या 115 और उससे संबंजधत प्रजिजियों के प् चात, जनम्नजलजखत ितच संख्या और प्रजिजिया ाँ अंत:स्ट् थाजपत की िाएंगी, अथातच ्: - (1) (2) “116. यदि, वयात के समय, - a) वयातक पिुपालन और डेयरी जिभाग द्वारा िारी कायाचलय ज्ञापन संख्या एल- 110109(3)/1/2016-व्यापार (ई-2625), दिनांक 22 फरिरी, 2024, म नाजमत अजधकारी से, सीमा िुल्क उपायुि या सोायक वयुि, सीमा िुल्क, िैसा भी मामला ोो, को एक प्रमाण-पत्र प्रस्ट्तुत करता ो ै दक वयाजतत सामान बतख का मांस और एजडबल ओफल, फ्रोिन (बत्तखों की पीठ, फ्रोिन, के अलािा), ो ै िो उि कायाचलय ज्ञापन के अनुबंध म जनर्ििच मापिंडों को परू ा करत े ो;ैं और b) वयातक, सीमा िुल्क उपायिु या सोायक वयुि सीमा िल्ु क, िैसा भी मामला ोो, को प्रस्ट्तुत करता ो,ै - i. पयचटन मंत्रालय के अजधकारी, िो भारत सरकार के उप सजचि के पि स े नीच े नोीं ोो, द्वारा एक प्रमाण पत्र जिसम जसफाररि की गई ो ै दक वयातक पयचटन मंत्रालय, भारत सरकार, द्वारा िारी अजधसूचना, यथासंिोजधत, के अनुसार 3-जसतारा और उससे ऊपर का पररचालन ोोटल ो,ै या ii. डीिीएफटी अजधसूचना संख्या 66/2023, दिनांक 06 माच,च 2024, यथासंिोजधत, के तोत िारी एक िैध प्रजतबंजधत वयात प्राजधकरण।”; 2. यो अजधसूचना दिनांक 07 माच,च 2024 स े लागू ोोगी। [फा. स.ं सीबीवईसी-190354/166/2023-टीओ(टीवरय-ू I)] जिक्रम जििय िानेरे, अिर सजचि रटप्पणी: - मलू अजधसूचना सख्ं या 50/2017-सीमा िुल्क, दिनांक 30 िून, 2017 को सा.का.जन.सं. 785(अ), दिनांक 30 िून, 2017 के तोत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म प्रकाजित दकया गया था और इसम अंजतम बार अजधसूचना संख्या 10/2024-सीमा िुल्क, दिनांक 19 फरिरी, 2024, जिस े सा.का.जन.सं. 115(अ), दिनांक 19 फरिरी, 2024, के तोत भारत के रािपत्र, असाधारण, भाग ।।, खडं 3, उप खंड (i) म प्रकाजित दकया गया था, के तोत संिोधन दकया गया था।[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 6th March, 2024 No. 13/2024-Customs G.S.R. 158(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, on 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. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, namely:- In the said notification, (1) in the Table, after S. No. 3AA and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) “3AB. 0207 42 00; Meat and edible offal, of ducks, frozen 5% - 116”; 0207 45 00 (2) in the Annexure, after condition number 115 and the entries relating thereto, the following condition number and entries shall be inserted, namely: - (1) (2) “116. If, at the time of import, - (a) the importer furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from the designated officer in terms of O.M. No. L-110109(3)/1/2016-Trade (E-2625), dated 22nd February, 2024, issued by the Department of Animal Husbandry and Dairying, that the imported goods are meat and edible offal, of ducks, frozen (other than backs of ducks, frozen), satisfying the parameters specified in the Annex to the said O.M.; and (b) the importer furnishes to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, - i. a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Tourism recommending that the importer is a 3-Star and above operational hotel as per notification issued by Ministry of Tourism, Government of India, as amended, or ii. a valid restricted import authorisation issued under DGFT notification No. 66/2023, dated 06th March, 2024, as amended”; 2. This notification shall come into force on the 07th day of March, 2024. [F. No. CBIC-190354/166/2023-TO(TRU-I)] VIKRAM VIJAY WANERE, Under Secy. Note: The principal notification No. 50/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, and was last amended vide notification No. 10/2024-Customs, dated the 19th February, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 115(E), dated the 19th February, 2024. 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.

Continue your research