## Policy Analysis Report: Amendments to Customs Notifications (November 18, 2022)
**1. Executive Summary:**
This report analyzes three amendments to existing customs notifications, specifically Notifications No. 58/2022-Customs, 59/2022-Customs, and 60/2022-Customs, all dated November 18, 2022. These amendments, published by the Ministry of Finance, Department of Revenue, modify existing regulations concerning customs duties on specific goods. Key changes include the introduction of nil customs duty on certain goods, the removal of existing customs duties on other goods, and the omission of certain entries from previous notifications. The report focuses on the specific changes introduced by these amendments and their potential impact on affected industries and stakeholders.
**2. Introduction:**
This report provides an informative analysis of three specific amendments to existing customs notifications issued by the Ministry of Finance, Department of Revenue, on November 18, 2022. The analysis is based solely on the provided text of the notifications and aims to clarify the nature and implications of these changes for potentially affected industries and stakeholders.
**3. Policy Overview:**
This report analyzes amendments to the following existing policies:
* **Notification No. 27/2011-Customs,** dated March 1, 2011.
* **Notification No. 50/2017-Customs,** dated June 30, 2017.
* **Notification No. 11/2021-Customs,** dated February 1, 2021.
The core objective of these amendments, inferred from the text, appears to be the adjustment of customs duties to align with the "public interest," as determined by the Central Government. This likely aims to influence trade patterns and potentially support domestic industries, although the specific underlying rationale is not explicitly stated in the provided text.
**4. Background and Rationale:**
The amendments suggest a need for re-evaluation and adjustment of existing customs duties. The introduction of nil duties and the removal of certain entries point towards a potential strategy to either incentivize imports of specific goods, or support domestic production by removing import duties on raw materials. Without further context, it is difficult to ascertain the exact reasoning behind these specific changes, but it is stated to be in the "public interest."
**5. Key Provisions / Changes:**
This section details the specific changes introduced by the amendment text:
* **Amendment to Notification No. 27/2011-Customs (Notification No. 58/2022-Customs):**
* **Change:** Inserts new entries (20A, 20C, 20D) after S. No. 20 in the table and changes duty entries against various S.Nos.
* **New Rules/Provisions:**
* Introduces new S.No. 20A, levying "Nil" customs duty on "All Goods" falling under specific codes (2601 11 21, 2601 11 22, 2601 11 41, 2601 11 42).
* Introduces new S.No. 20C, levying a customs duty of "30" on "All Goods, other than goods mentioned in S.No. 20A" falling under specific codes (2601 11).
* Introduces new S.No. 20D, levying a customs duty of "30" on "All Goods, other than iron ore pellets" falling under specific codes (2601 12).
* Changes the duty entry against S. Nos. 23, 48, 54, 55, 56, 57 and 58 from "15" to "Nil".
* Inserts new S.Nos. 61A, 61B, 61C levying "Nil" duty on specific goods.
* **Effect:** This results in the removal of customs duty on certain specified goods and introduction of customs duty on certain others.
* **Amendment to Notification No. 50/2017-Customs (Notification No. 59/2022-Customs):**
* **Change:** Omits S. Nos. 141A, 141B, and 364D and their entries from the table.
* **New Rules/Provisions:** Removal of existing duty rates or exemptions for the goods covered by these S.Nos.
* **Effect:** Customs duties on the goods covered by the omitted entries are likely to revert to the standard rates, if applicable.
* **Amendment to Notification No. 11/2021-Customs (Notification No. 60/2022-Customs):**
* **Change:** Omits S. No. 10A and its entries from the table.
* **New Rules/Provisions:** Removal of existing duty rates or exemptions for the goods covered by this S.No.
* **Effect:** Similar to the above, customs duties on the goods covered by the omitted entry are likely to revert to the standard rates.
**6. Target Audience and Stakeholders:**
Based on the product codes mentioned (e.g., 2601 11, 7219, 7222, 7227), the target audience and stakeholders include:
* Businesses involved in the import/export of iron ores and concentrates, including roasted iron pyrites.
* Manufacturers and traders of stainless steel products (flat-rolled products, bars, rods, angles, shapes, sections).
* Manufacturers and traders of alloy steel products (bars and rods in coils).
* Any industry previously benefiting from the exemptions or reduced duties under the omitted S.Nos. 141A, 141B, 364D, and 10A.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency:** The Central Government, specifically the Ministry of Finance, Department of Revenue, is responsible for implementing these amendments.
* **Timelines:** The notifications come into force on November 19, 2022.
* **Procedures:** Importers and exporters will need to comply with the revised duty rates and regulations as of the effective date. Customs officials will be responsible for enforcing these changes. The amendments specifically affect the application of duties under the Customs Act, 1962.
**8. Expected Outcomes / Impact of Changes:**
* The introduction of nil duties on specific goods (Notification No. 58/2022-Customs) is likely intended to reduce import costs for industries using those goods as inputs, potentially boosting their competitiveness.
* The omission of entries (Notifications No. 59/2022-Customs and 60/2022-Customs) may increase import costs for those previously benefiting from the preferential rates, potentially impacting their profitability or leading to price increases for consumers.
* The introduction of customs duty on certain specific goods falling under specific tariff codes (Notification No. 58/2022-Customs) could be to support the domestic industry.
**9. Conclusion:**
The amendments to the customs notifications, effective November 19, 2022, represent a significant adjustment to import duties on a range of goods. These changes, driven by the Central Government's assessment of the "public interest," will likely impact businesses involved in the import and export of these goods. Stakeholders should carefully assess the implications of these amendments for their operations and adjust their strategies accordingly. The specific impact will vary depending on the goods involved and the extent to which businesses were previously benefiting from the amended or omitted provisions.
Key Entities Referenced
NEW DELHI: Place of publication of the notification
Customs Act, 1962: Legal act referred to in the notification
Central Government: The governing authority issuing the notification.
Ministry of Finance: The ministry under which the Department of Revenue operates.
Department of Revenue: The department within the Ministry of Finance responsible for the notification.
Finance Act, 2021: Legal act referred to in the notification
Customs Tariff Act, 1975: Legal act referred to in the notification
Vikram Vijay Wanere: Under Secretary signing the notification.
Mayapuri, New Delhi: Location of the Government of India Press.
Delhi: Location of the Controller of Publications.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-18112022-240418
xxxGIDHxxx
CG-DL-E-18112022-240418
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.ं 738] नई दिल्ली, िुक्रिार, निम्ब र 18, 2022/कार्तकच 27, 1944
No. 738] NEW DELHI, FRIDAY, NOVEMBER 18, 2022/KARTIKA 27, 1944
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 18 निम् बर, 2022
स.ं 58/2022-सीमािल्ु क
सा.का.जन. 827(अ).—सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उपधारा (1) के तहत
प्रित्त िजियों का प्रयोग करत े हुए, केन्द र सरकार, इस बात से संतुष्ट होते हुए दक ससा करना िनजहत म वि्यक ह,
एतद्द्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना सं् या 27/2011-सीमािुल् क, दिनांक 01 माच,च
2011, जिसे सा.का.जन. 153 (अ), दिनांक 01 माचच, 2011 के तहत भारत के रािपत्र, असाधारण, के भाग ।।, खडं 3, उप
खंड (i) म प्रकाजित दकया गया था, म और वगे भी जनम्न जलजखत संिोधन करती ह, यथा:-
उक्त अजधसूचना म , सारणी म ,
(i) क्रम सं् या 20 और उससे संबंजधत प्रजिजोयों के प् चात, जनम्न जलजखत क्रम सं् या और प्रजिजोयों
को अंत:स्ट् थाजपत दकया िाएगा, यथा:-
(1) (2) (3) (4)
“20क . 2601 11 21, सभी िस्ट् तुएं िून्द य
2601 11 22,
2601 11 41,
2601 11 42
7706 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
20ग. 2601 11 क्र.स.ं 20क म िर्णचत िस्ट्तुओं को छोड़कर 30%
सभी िस्ट्तुए ं
20घ. 2601 12 सभी सामान, लौह अयस्ट्क छरों के अलािा 30%;
(ii) क्रम सं् या 23 के समष, कॉलम (4) म, प्रजिजो “45%” के स्ट् थान पर, प्रजिजो “िून्द य” को
प्रजतस्ट् थाजपत दकया िाएगा;
(iii) क्रम सं् या 4क के समष, कॉलम (4) म, प्रजिजो “15%” के स्ट् थान पर, प्रजिजो “िून्द य” को
प्रजतस्ट् थाजपत दकया िाएगा;
(iv) क्रम सं् या 54 के समष, कॉलम (4) म, प्रजिजो “15%” के स्ट् थान पर, प्रजिजो “िून्द य” को
प्रजतस्ट् थाजपत दकया िाएगा;
(v) क्रम सं् या 55 के समष, कॉलम (4) म, प्रजिजो “15%” के स्ट् थान पर, प्रजिजो “िून्द य” को
प्रजतस्ट् थाजपत दकया िाएगा;
(vi) क्रम सं् या 5क के समष, कॉलम (4) म, प्रजिजो “15%” के स्ट् थान पर, प्रजिजो “िून्द य” को
प्रजतस्ट् थाजपत दकया िाएगा;
(vii) क्रम सं् या 5क के समष, कॉलम (4) म, प्रजिजो “15%” के स्ट् थान पर, प्रजिजो “िून्द य” को
प्रजतस्ट् थाजपत दकया िाएगा;
(viii) क्रम सं् या 5क के समष, कॉलम (4) म, प्रजिजो “15%” के स्ट् थान पर, प्रजिजो “िून्द य” को
प्रजतस्ट् थाजपत दकया िाएगा;
(ix) क्रम सं् या क1 और उससे संबंजधत प्रजिजोयों के प् चात जनम्न जलजखत क्रम सं् या और प्रजिजोयों को
अंत:स्ट् थाजपत दकया िाएगा, यथा: -
(1) (2) (3) (4)
“61क. 7219 600 जममी या उससे अजधक की चौड़ाई के िून्द य
स्ट्टेनलेस स्ट्टील के फ्ल ट-रोल्ड उत्पाि
61ख. 7222 स्ट्टेनलेस स्ट्टील के अन्दय बार और छड़; िून्द य
स्ट्टेनलेस स्ट्टील के कोण, वकार और खंड
61ग. 7227 अन्दय जमश्र धात ु इस्ट्पात के अजनयजमत िून्द य” ;
घाि कॉइल म बार और रॉड, हॉट
रोल्ड,
2. यह अजधसूचना 19 निम् बर, 2022 को लागू होगी।
[फा. स.ं 354/12/2022-टीवरय]ू
जिक्रम जििय िानेरे, अिर सजचि
नोट : प्रधान अजधसूचना सं् या 2क/2011-सीमािुल् क, दिनांक 01 माच,च 2011 को सा.का.जन. 153 (अ), दिनांक
01 माच,च 2011 के तहत भारत के रािपत्र, असाधारण, के भाग ।।, खंड 3, उप खंड (i) म प्रकाजित दकया गया
था और इसम अंजतम बार अजधसूचना सं् या 29/2022-सीमािुल्क, दिनांक 21 मई, 2022, जिसे सा.का.जन.
3क1(अ), दिनांक 21 मई, 2022 के तहत भारत के रािपत्र, असाधारण, के भाग ।।, खंड 3, उपखंड (i) म
प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया ह ।[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 18th November, 2022
No. 58/2022-Customs
G.S.R. 827(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962) 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. 27/2011- Customs dated
the 1st March, 2011, 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, namely :-
In the said notification, in the Table,
(i) after S. No. 20 and the entries relating thereto, the following S. No. and entries shall be inserted,
namely: -
(1) (2) (3) (4)
“20A. 2601 11 21, All Goods Nil
2601 11 22,
2601 11 41,
2601 11 42
20C 2601 11 All Goods, other than goods 30%
mentioned in S.No. 20A
20D 2601 12 All Goods, other than iron ore pellets 30%”;
(ii) against S. No. 23, in column (4), for the entry “45%”, the entry “Nil” shall be
substituted;
(iii) against S. No. 48, in column (4), for the entry “15%”, the entry “Nil” shall be
substituted;
(iv) against S. No. 54, in column (4), for the entry “15%”, the entry “Nil” shall be
substituted;
(v) against S. No. 55, in column (4), for the entry “15%”, the entry “Nil” shall be
substituted;
(vi) against S. No. 56, in column (4), for the entry “15%”, the entry “Nil” shall be
substituted;
(vii) against S. No. 57, in column (4), for the entry “15%”, the entry “Nil” shall be
substituted;
(viii) against S. No. 58, in column (4), for the entry “15%”, the entry “Nil” shall be
substituted;
(ix) after S. No. 61 and the entries relating thereto, the following S. Nos. and entries shall
be inserted, namely: -
(1) (2) (3) (4)
Flat-rolled products of stainless steel, of a
“61A. 7219 Nil
width of 600 mm or more
Other bars and rods of stainless steel; angles,
61B. 7222 Nil
shapes and sections of stainless steel
Bars and rods, hot-rolled, in irregularly wound
61C. 7227 Nil”;
coils, of other alloy steel4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
2. This notification shall come into force on the 19th day of November, 2022.
[F. No. 354/12/2022-TRU]
VIKRAM VIJAY WANERE, Under Secy.
Note : 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 last amended vide notification No. 29/2022-Customs, dated the
21st May, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 381(E), dated the 21st May, 2022.
अजधसचू ना
नई दिल्ली, 18 निम् बर, 2022
स.ं 59/2022-सीमािल्ु क
सा.का.जन. 828(अ).—सीमा िुल् क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप धारा (1) और सीमा
िुल् क ट ररफ अजधजनयम, 1975 (1975 का 51) की धारा 3 की उप धारा (12) के तहत प्रित् त िजियों का प्रयोग करत े
हुए, केन्द र सरकार, इस बात स े संतुष्ट होते हुए दक ससा करना िनजहत म वि् यक ह, एतद्द्वारा, भारत सरकार, जित् त
मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना सं् या 50/201क-सीमा िुल् क, दिनांक 30 िनू , 2017, जिसे सा.का.जन. कक5
(अ) दिनांक 30 िून, 2017 के तहत भारत के रािपत्र, असाधारण, के भाग-।।, खंड 3, उप खंड (i) म प्रकाजित दकया गया
था, म और वगे भी जनम्न जलजखत संिोधन करती ह, यथा:-
उक्त अजधसूचना म, सारणी म;
(1) क्रम सं्य ा 141क, 141 ख और उससे संबंजधत प्रजिजोयों को जनरजसत दकया िाएगा;
(2) क्रम सं्य ा 3क4घ और उससे सबं ंजधत प्रजिजोयों को जनरजसत दकया िाएगा ;
2. यह अजधसूचना 19 निम् बर, 2022 को लागू होगी।
[फा. स.ं 354/12/2022-टीवरय]ू
जिक्रम जििय िानेरे, अिर सजचि
नोट : नोट: प्रधान अजधसूचना सं् या 50/201क-सीमा िुल् क, दिनांक 30 िून, 2017 को, सा.का.जन. सं् या कक5(अ),
दिनांक 30 िून, 2017 के तहत भारत के रािपत्र, असाधारण, के भाग ।।, खंड 3, उप खंड (i) म प्रकाजित दकया
गया था और इसम अंजतम बार अजधसूचना सं् या 5क/2022–सीमा िुल् क, दिनांक 01 निम् बर, 2022 सा.का.जन.
क9क (अ) दिनांक 01 निम् बर, 2022 के तहत प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया ह ।
NOTIFICATION
New Delhi, the 18th November, 2022
No. 59/2022-Customs
G.S.R. 828(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, 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, 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, in the Table,
(1) S. Nos. 141A, 141B and the entries relating thereto shall be omitted;
(2) S. No. 364D and the entries relating thereto shall be omitted;[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5
2. This notification shall come into force on the 19th day of November, 2022.
[F. No. 354/12/2022-TRU]
VIKRAM VIJAY WANERE, Under Secy.
Note : The principal notification No.50/2017-Customs, dated the 30th day of 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 day of June, 2017 and last amended, vide notification No. 56/2022-Customs, dated
the 1st November, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R. 798(E)., dated the 1st November, 2022.
अजधसचू ना
नई दिल्ली, 18 निम् बर, 2022
स.ं 60/2022-सीमािल्ु क
सा.का.जन. 829(अ).—जित् त अजधजनयम, 2021 (2021 का 13) की धारा 124 के साथ परित सीमा िुल्क
अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) के तहत प्रित्त िजियों द्वारा प्रित्त िजियों का प्रयोग
करते हुए, केन्द र सरकार इस बात से संतुष्ट होते हुए दक ससा करना िनजहत म वि्यक ह, एतिद्वारा, भारत सरकार, जित्त
मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना स.ं 11/2021-सीमा िुल्क, दिनांक 01 फरिरी, 2021, जिसे सा.का.जन. 69
(अ), दिनांक 01 फरिरी, 2021, के तहत भारत के रािपत्र, असाधारण, के भाग ।।, खण्ड 3, उप-खण्ड (i) म प्रकाजित
दकया गया था, म और वग े भी जनम्नजलजखत संिोधन करती ह,ैं यथा: -
उि अजधसूचना म, सारणी म, क्रम सं् या 10क और उससे संबंजधत प्रजिजोयों को जनरजसत दकया िाएगा ;
2. यह अजधसूचना 19 निम् बर, 2022 को लागू होगी।
[फा. स.ं 354/12/2022-टीवरय]ू
जिक्रम जििय िानेरे, अिर सजचि
नोट : प्रधान अजधसूचना सं् या 11/2021-सीमा िुल्क, दिनांक 01 फरिरी, 2021 को सा.का.जन. 69 (अ), दिनांक 01
फरिरी, 2021, के तहत भारत के रािपत्र, असाधारण, के भाग ।।, खण्ड 3, उप-खण्ड (i) म प्रकाजित दकया गया
और इसम अंजतम बार अजधसचू ना सं्या 53/2022-सीमा िुल्क, दिनाकं 03 अक् तूबर, 2022, जिसे सा.का.जन.
760 (अ), दिनांक 3 अक् तूबर 2022 के तहत भारत के रािपत्र, असाधारण, के भाग ।।, खंड 3, उप खंड (i) म
प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया ह।
NOTIFICATION
New Delhi, the 18th November, 2022
No. 60/2022-Customs
G.S.R. 829(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 makes the
following further amendments in the notification of the Government of India, in the Ministry of Finance
(Department of Revenue), No. 11/2021-Customs, dated the 1st February, 2021, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 69(E), dated the 1st February,
2021, namely: -
In the said notification, in the Table, S. No. 10A and the entries relating thereto shall be
omitted.
2. This notification shall come into force on the 19th day of November, 2022.
[F. No. 354/12/2022-TRU]
VIKRAM VIJAY WANERE, Under Secy.6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Note : The principal notification No.11/2021-Customs, dated the 1st day of February, 2021 was published
in the Gazette of India, Extraordinary, Part II, Section3, Sub-section (i), vide number G.S.R.
69(E)., dated the 1st day of February,2021 and last amended vide notification No. 53/2022- Customs,
dated the 3rd October, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 760(E)., dated the 3rd October, 2022.
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.