Notification 10 of 2022 Customs

## Report on Amendment to Customs Notification No. 27/2011-Customs Regarding Raw Hides and Skins of Buffalo **1. Executive Summary:** This report analyzes an amendment to the Government of India's Customs Notification No. 27/2011-Customs, dated March 1, 2011. This amendment, issued on February 1, 2022, and effective from February 2, 2022, specifically modifies the import duty on raw hides and skins of buffalo. The amendment inserts a new entry (38B) to include raw hides and skins of buffalo with an import duty of 30%. It also omits S. No. 20B, and S. Nos. 63 and 64 from the existing notification. The report aims to provide a clear understanding of the changes introduced and their potential implications for stakeholders. **2. Introduction:** This report aims to provide an informative overview of the amendment to Customs Notification No. 27/2011-Customs, as published in the Gazette of India on February 1, 2022. The analysis focuses solely on the information provided in the policy text and aims to clarify the changes and their likely implications. **3. Policy Overview:** * **Original Policy:** Customs Notification No. 27/2011-Customs, dated March 1, 2011. * **Core Objective(s) (Inferred):** Based on the provided text, the original policy likely aims to regulate and specify customs duties on various imported goods to serve the public interest. The amendment's objective is to revise and update these duties on specific items. **4. Background and Rationale:** * **Rationale for Amendment:** The amendment's rationale is explicitly stated as being "necessary in the public interest." Without further context, the specific reasons for adjusting the duty on raw hides and skins of buffalo cannot be definitively determined. However, it can be inferred that the government has identified a need to adjust the duty on this specific commodity, possibly due to factors related to domestic industry, trade agreements, or revenue considerations. The reasons for omitting S. No. 20B, and S. Nos. 63 and 64 also cannot be determined based on the provided text. **5. Key Provisions / Changes:** This amendment introduces the following specific changes to Customs Notification No. 27/2011-Customs: * **Omission:** S. No. 20B and the entries relating thereto are omitted. * **Omission:** S. Nos. 63 and 64 and the entries relating thereto are omitted. * **Insertion:** A new entry (S. No. 38B) is inserted after S. No. 38A. This new entry specifically addresses: * **Item:** Raw hides and skins of buffalo (Tariff item 4101). * **Duty:** 30%. * **Effect of Change:** This amendment introduces a specific import duty of 30% on raw hides and skins of buffalo. Previously, based on the omission of entry 20B, a different or non-existent duty might have been applied. The changes to S. Nos. 63 and 64 cannot be determined. **6. Target Audience and Stakeholders:** The primary stakeholders directly affected by this amendment include: * Importers of raw hides and skins of buffalo. * Industries that utilize raw hides and skins of buffalo as a raw material (e.g., leather industry). * Customs officials responsible for implementing and enforcing customs regulations. * Indirectly, domestic producers of raw hides and skins of buffalo. **7. Implementation Aspects (Inferred):** * **Responsible Agency:** The Department of Revenue, Ministry of Finance, is responsible for implementing and overseeing the changes. * **Timeline:** The amendment came into effect on February 2, 2022. * **Procedures:** Customs officials are expected to apply the new duty rate (30%) to all imports of raw hides and skins of buffalo as specified under tariff item 4101, starting February 2, 2022. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of this amendment is to influence the cost of importing raw hides and skins of buffalo. The specific impact could include: * Increased cost for importers of raw hides and skins of buffalo. * Potential impact on the competitiveness of industries relying on imported raw hides and skins. * Potential implications for the supply chain. **9. Conclusion:** The amendment to Customs Notification No. 27/2011-Customs introduces a specific import duty of 30% on raw hides and skins of buffalo, effective February 2, 2022, and omits S. No. 20B, and S. Nos. 63 and 64. This change is likely to impact importers and industries relying on this commodity. Further analysis of the broader context of trade policies and industry dynamics would be necessary to fully understand the long-term implications of this amendment.

Key Entities Referenced