Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
North Block, New Delhi.
Circular No.1/2009-Customs
13th January, 2009.
Subject: Examination norms for goods exported under Reward Schemes– reg.
Sir / Madam,
Reference is invited to the Board’s
Circular No.6/2002-Customs dated 23.1.2002
as amended vide
Circular No.13/2003-Customs dated 3.3.2003 and Circular
No.30/2003-Customs dated 4.4.2003 laying down the examination norms for export
of goods under different export promotion schemes. As may be seen under Para
2.1(B) of Circular No.6/2002-Customs, the scale of examination of export goods
in respect of exports under Free Shipping Bills, for which no benefits / export
incentives are claimed, has been prescribed as “no examination except where
there is a specific intelligence”.
- Subsequently, it has been noticed that in respect of some Export Promotion
Schemes, export incentives are available even against Free Shipping Bills such
as Export and Trading House Status, Served from India Scheme (SFIS), Vishesh
Krishi and Gram Udyog Yojana (VKGUY), Focus Market Scheme (FMS), Focus Product
Scheme (FPS), High-Tech Products Export Promotion Scheme (HTPEPS) etc.
- The matter was examined in consultation with Director General of Foreign
Trade (DGFT) and Ministry of Commerce and it was decided that the exporters who
want to claim incentives under any of the aforementioned schemes should make
their intention clear to claim such benefits at the time of export itself.
Accordingly, it has been provided under Para 3.23.8 of the FTP 2008-09 that the
exporter shall state the intention to claim benefits under Chapter 3 of the FTP
by declaring on the Free Shipping Bills as under:
‘I/We, hereby, declare that I/We shall claim the benefits, as admissible, under
Chapter 3 of FTP.’
- Therefore, it has been decided that exports made on Free Shipping Bills,
where the exporter is claiming benefits of only Schemes under Chapter 3 of FTP
as explained above, shall be governed by the following examination norms:
| S.No. |
Category of Exports |
Scale of Examination |
| |
|
Export consignments
shipped to sensitive
places viz. Dubai,
Sharjah, Singapore,
Hong Kong and Colombo |
Others
|
| (i) |
Exports under Free Shipping Bills where benefits
under Chapter 3 of the FTP have
been claimed
by the Exporter and where the FOB value is Rs.20
lakhs or less |
25%
|
2%
|
|
(ii)
|
Exports under Free Shipping Bills where benefits
under Chapter 3 of the FTP have
been claimed
by the Exporter and where the FOB value is more
than Rs.20 lakhs. |
50%
|
10%
|
- However, if the export is made claiming benefits of Drawback / DEPB or any
other export promotion scheme in addition to claiming benefits under any Schemes
of Chapter 3 of FTP, then the examination norms as prescribed by the Board for
the respective export promotion schemes would apply.
- If the exports are made on free shipping bill without any declaration of any
claim under Chapter 3 of FTP, the existing norms of “no examination except where
there is specific intelligence” would continue to apply.
- The relevant portions of Circular No.6/2002-Cus. dated 23.1.2002 stand
amended as stated above. The revised examination norms under the Reward Schemes
will be implemented w.e.f. 1.2.2009.
- These instructions may be brought to the notice of all concerned by way of
issuance of suitable Public Notices/Standing Orders.
- Difficulties, if any, in the implementation of these instructions may be
brought to the notice of the Board.
- Hindi version will follow.
Yours faithfully,
(M.M. Parthiban)
Director (Customs)
F. No. 450/151/2008-Cus.IV