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Government of India
Ministry of Finance
Department of Revenue
(Central
Board of Indirect Taxes & Customs)
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Circular No.
41/2019-Customs
Dated the 29th November, 2019
To,
All Pr. Chief Commissioner/Chief Commissioner of Customs/Customs
(Preventive)
All Pr. Chief Commissioner/Chief Commissioner of Customs,
Central Excise & Central Tax.
All Principal Commissioner/Commissioners of
Custom/Customs (Preventive)
All Principal Commissioner/Commissioner of
Customs, Central Excise & Central Tax
Subject: Clearance of import of metal
scrap - Procedure - Regarding.
Kind attention is invited to CBIC
Circular No.
48/2016-Cus., dated 26-10-2016 specifying inter-alia that all the designated
sea ports as specified in the DGFT
Public Notice No. 38/2015- 2020, dated
6-10-2016 are expected to install and operationalize Radiation Portal Monitors
and Container Scanners by 31-3-2017 and till such time, the consignments of
un-shredded, compressed or loose scrap shall be subjected to scanning based
on risk assessment at those ports where such facilities for scanning are
currently existing. DGFT has been extending the deadline to install the said
facilities from time to time and vide Public Notice 34/2015-2020 dated 25.9.19
has extended the time limit further upto 31.12.19.
Certain field
formations have raised doubts regarding treatment of consignments of metal
scrap till such time scanning facilities are installed at the gateway ports.
Vide
Circular No. 48/2016-Cus., dated 26-10-2016, CBIC has clarified that
‘all the designated sea ports as specified in the
DGFT Public Notice No.
38/2015-2020, dated 6-10-2016 are expected to install and operationalize
Radiation Portal Monitors and Container Scanners by 31-3-2017 and till such
time, the consignments of un-shredded, compressed or loose scrap shall be
subjected to scanning based on risk assessment at those ports where such
facilities for scanning are currently existing’. Gateway ports have been given a
lead-time within which they have to install the said facilities. DGFT have
extended the date of installation of RPMs/ Scanners upto 31.12.19 failing
which the delinquent ports would be de-recognised. This would indicate that
had the facility at the ports been required ab inito or clearance of the scrap
been made subject to prior installation of scanners etc., then there would
have been no need to derecognise the delinquent ports.
CBIC is, therefore, of
the view that there should not be any difficulty in clearing the said
consignments till such time the customs formation, where such clearance is
intended, is on the EDI and enabled with RMS profiling. Commissionerates, are
however at liberty to order for 100% examination in case the consignments
present any additional risks.
F. No. 437/03/2019-Cus.-IV
Yours faithfully,
(Zubair Riaz)
Director
(Customs)
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