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Date: 03-May-2024 Category: Extra Ordinary State: Union Government Country: India

Notification No 24 of 2024 Customs

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Gazette Notification Overview

  • Notification No. 24/2024-Customs, dated May 3, 2024, issued by the Ministry of Finance (Department of Revenue), amends several existing customs notifications.
  • The amendments are made under the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962, read with section 124 of the Finance Act, 2021.
  • The notification aims to modify existing regulations related to customs duties on specific goods and extend the applicability of certain provisions.
  • This notification comes into effect on May 4, 2024.

Key Changes

  • Notification 27/2011-Customs is amended to substitute the entry '40%' in column (4) of the table against S. No. 1.
  • Notifications 48/2021-Customs and 49/2021-Customs are amended to insert new entries for 'Bengal gram (desi chana)' with HS code '0713 20 20' and a customs duty of 'Nil' after S. No. 6 and S. No. 4 respectively.
  • Notification 64/2023-Customs is amended to replace the date '30th day of June, 2024' with '31st day of October, 2024' in column (4) against S. No. 1.

Impact Analysis

Importers and Exporters

  • Action Item: Update internal systems to reflect the changes in customs duties and timelines.

Customs Authorities

  • Action Item: Issue internal circulars to all relevant customs offices regarding the changes.

Consumers

  • Action Item: Monitor market prices to assess the impact of the duty changes on consumer prices.

Key Entities Referenced

Ministry of Finance (Department of Revenue): The issuing authority of the notification, responsible for fiscal policy and revenue collection. Customs Act, 1962: The primary legislation governing customs duties and procedures in India. Finance Act, 2021: The Act that provides the legal basis for the amendments to the Customs Act, 1962. Notification 27/2011-Customs: Original notification dated March 1, 2011, which is being amended regarding a specific customs duty rate. Notification 48/2021-Customs: Original notification dated October 13, 2021, which is being amended to include Bengal gram (desi chana) with nil customs duty. Notification 49/2021-Customs: Original notification dated October 13, 2021, which is being amended to include Bengal gram (desi chana) with nil customs duty. Notification 64/2023-Customs: Original notification dated December 7, 2023, which is being amended to extend the validity of a provision until October 31, 2024.
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.-03052024-254028 CG-DxLx-xEG-I0D3H0x5x2x0 24-254028 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.ं 248] नई दिल्ली, िक्रु िार, मई 3, 2024/ििै ाख 13, 1946 No. 248] NEW DELHI, FRIDAY, MAY 3, 2024/VAISAKHA 13, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली, 3 मई, 2024 सख्ं या 24/2024-सीमा िल्ु क सा.का.जन. 269(अ).—जित्त अजधजनयम, 2021 (2021 का 13) की धारा 124 के साथ पठित सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) के तहत प्रित्त िजियों का प्रयोग करत े हुए, केन्द्र सरकार, इस बात स े संतुष्ट होत े हुए दक ऐसा करना िनजहत म ें आिश्यक ह,ै एतिद्वारा, नीच े िी गई सारणी के कॉलम (2) म ें जिजनर्ििष् ट भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की जनम्न जलजखत अजधसूचनाओं को, उक्त सारणी के कॉलम (3) की तत्स ंबंधी प्रजिजष्ट म ेंजिजनर्ििष् ट सीमा तक संिोधन करती ह,ै यथा: - सारणी क्र.सं. अजधसूचना संख् या और दिनांक संिोधन (1) (2) (3) 1. 27/2011-सीमा िल्ु क, दिनाकं 01 माच,ि उि अजधसूचना म,ें सारणी म,ें क्रम संख् या 1 के समक्ष, 2011, सा.का.जन. 153(अ), दिनांक 01 कॉलम (4) में, प्रजिजष्ट के जलए, प्रजिजष्ट "40%" 2877 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] माच,ि 2011, के तहत भारत के रािपत्र, प्रजतस्ट्थाजपत की िाएगी; असाधारण, भाग ।।, खंड 3, उप खंड (i) में प्रकाजित 2. 48/2021-सीमा िल्ु क, दिनांक 13 उि अजधसूचना म,ें सारणी म,ें क्रम संख्या 6 और उसस े अक् तूबर, 2021, सा.का.जन. 733(अ), संबंजधत प्रजिजष्टयों के पश् चात, जनम्नजलजखत क्रम संख् या दिनांक 13 अक् तूबर, 2021, के तहत और उससे संबंजधत प्रजिजष्टयााँ अंतःस्ट्थाजपत की िाएंगी, भारत के रािपत्र, असाधारण, भाग ।।, अथाित:् - (1) (2) (3) (4) खंड 3, उप खडं (i) म ेंप्रकाजित “7. 0713 20 20 बंगाली िून्द् य”; चना (िेसी चना) 3. 49/2021-सीमा िल्ु क, दिनांक 13 उि अजधसूचना म,ें सारणी म,ें क्रम संख्या 4 और उसस े अक् तूबर, 2021, सा.का.जन. 734(अ), संबंजधत प्रजिजष्टयों के बाि, जनम्नजलजखत क्रम संख् या और दिनांक 13 अक्त ूबर, 2021 के तहत भारत उससे संबंजधत प्रजिजष्टयााँ अतं ःस्ट्थाजपत की िाएगं ी, के रािपत्र, असाधारण, भाग ।।, खंड 3, अथाित:् - (1) (2) (3) (4) उप खडं (i) म ेंप्रकाजित “5. 0713 20 20 बंगाली िून्द् य”; चना (िेसी चना) 4. 64/2023-सीमा िल्ु क, दिनांक 07 उि अजधसूचना म,ें सारणी म,ें क्रम संख्या 1 के सामन,े दिसम् बर, 2023, सा.का.जन. 884(अ), कॉलम (4) म,ें िब्ि और अक्षर "30 िून, 2024" के दिनांक 07 दिसम् बर, 2023 के तहत भारत स्ट्थान पर, िब्ि और अक्षर "31 अिूबर, 2024" को के रािपत्र, असाधारण, भाग ।।, खंड 3, प्रजतस्ट् थाजपत दकया िाएगा । उप खडं (i) म ेंप्रकाजित 2. यह अजधसूचना 4 मई, 2024 से लाग ूहोगी। [फा. स.ं सीबीआईसी-190354/241/2023-टीओ (टीआरयू -I)] अम्रीता टाइटस, उप सजचि नोट: 1. प्रधान अजधसूचना संख् या 27/2011-सीमा िुल्क, दिनांक 01 माच,ि 2011 को सा.का.जन. 153(अ), दिनांक 01 माच,ि 2011 के तहत भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप खडं (i) म ें प्रकाजित की गई थी और इसम ें अंजतम बार अजधसूचना संख्या 62/2023-सीमा िल्ु क, दिनांक 28 अिूबर, 2023 जिसे सा.का.जन. 805 (अ), दिनांक 28 अिूबर, 2023 के तहत प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया था। 2. प्रधान अजधसूचना संख् या 48/2021-सीमा िुल्क, दिनांक 13 अक्त ूबर, 2021 को सा.का.जन. 733(अ), दिनांक 13 अक्त ूबर, 2021 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप खंड (i) म ें प्रकाजित की गई थी और इसमें अंजतम बार अजधसूचना संख्या 02/2024-सीमा िुल्क, दिनांक 15 िनिरी, 2024 जिसे सा.का.जन. 40 (अ), दिनांक[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 15 िनिरी, 2024 के तहत प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया था। 3. प्रधान अजधसूचना संख् या 49/2021-सीमा िल्ु क, दिनांक 13 अक् तूबर, 2021 को सा.का.जन. 734(अ), दिनांक 13 अक् तूबर, 2021 के तहत भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप खंड (i) में प्रकाजित की गई थी और इसमें अंजतम बार अजधसचू ना संख्या 02/2024-सीमा िुल्क, दिनांक 15 िनिरी, 2024 जिसे सा.का.जन. 40 (अ), दिनांक 15 िनिरी, 2024 के तहत प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया था। 4. प्रधान अजधसूचना संख् या 64/2023-सीमा िुल्क, दिनांक 07 दिसम् बर, 2023 को सा.का.जन. 884(अ), दिनांक 07 दिसम् बर, 2023 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप खंड (i) में प्रकाजित की गई थी और इसमें अंजतम बार अजधसचू ना संख्या 23/2024-सीमा िुल्क, दिनांक 05 अप्रैल, 2024 जिसे सा.का.जन. 244 (अ), दिनांक 05 अप्रैल, 2024 के तहत प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया था। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 3rd May, 2024 No. 24/2024-Customs G.S.R. 269(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with section 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, to the extent specified in the corresponding entries in column (3) of the said Table, namely:- TABLE S. No. Notification No. and Date Amendments (1) (2) (3) 1. 27/2011-Customs, dated the 1st March, In the said notification, in the TABLE, against S. No. 2011, published in the Gazette of India, 1, in column (4), for the entry, the entry “40%” shall Extraordinary, Part II, Section 3, Sub- be substituted; section (i), vide number G.S.R. 153(E), dated the 1st March, 2011 2. 48/2021-Customs, dated the 13th October, In the said notification, in the TABLE, after S. No. 6 2021, published in the Gazette of India, and the entries relating thereto, the following S. No. Extraordinary, Part II, Section 3, Sub- and entries relating thereto shall be inserted, namely:- section (i), vide number G.S.R. 733(E), (1) (2) (3) (4) dated the 13th October, 2021 “7. 0713 20 Bengal gram Nil”; 20 (desi chana) 3. 49/2021-Customs, dated the 13th October, In the said notification, in the Table, after S. No. 4 and 2021, published in the Gazette of India, the entries relating thereto, the following S. No. and Extraordinary, Part II, Section 3, Sub- entries relating thereto shall be inserted, namely:- section (i), vide number G.S.R. 734(E), (1) (2) (3) (4) dated the 13th October, 2021 “5. 0713 20 Bengal gram Nil”; 20 (desi chana) 4. 64/2023-Customs, dated the 07th In the said notification, in the Table, against Sl. No. 1, December, 2023, published in the Gazette in Column (4), for the words and figures “30th day of of India, Extraordinary, Part II, Section 3, June, 2024”, the words and figures “31st day of Sub-section (i), vide number G.S.R. October, 2024” shall be substituted. 884(E), dated the 07th December, 20234 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2. This notification shall come into force from the 4th day of May, 2024. [F. No. CBIC-190354/241/2023-TO(TRU-I)] AMREETA TITUS, Dy. Secy. Note: 1. The principal notification No. 27/2011-Customs, dated the 1st March, 2011, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 153(E), dated the 1st March, 2011, and was last amended vide notification No. 62/2023-Customs, dated the 28th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 805(E), dated the 28th October, 2023. 2. The principal notification No. 48/2021-Customs, dated the 13th October, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 733(E), dated the 13th October, 2021, and was last amended vide notification No. 02/2024-Customs, dated the 15th January, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 40(E), dated the 15th January, 2024. 3. The principal notification No. 49/2021-Customs, dated the 13th October, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 734(E), dated the 13th October, 2021, and was last amended vide notification No. 02/2024-Customs, dated the 15th January, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 40(E), dated the 15th January, 2024. 4. The principal notification No. 64/2023-Customs, dated the 07th December, 2023, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 884(E), dated the 07th December, 2023, and was last amended vide notification No. 23/2024-Customs, dated the 05th April, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 244(E), dated the 05th April, 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.

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