|
Regarding Inclusion of Stevedoring Charges in the Assessable Value of
Imported Goods
Customs
Circular No. 80 dated 29th November 2002
A
reference has been received from the Ministry of Chemicals & Fertilizers
stating that the Customs Authorities at some of the ports are levying customs
duty on stevedoring charges, in addition to the CIF value of the goods. It has
been stated that assessments have been kept provisional by the Customs
Authorities on this account.
2.
The issue has been examined. It is seen that the Hon�ble Supreme Court
of India, in the case of M/s Coromandal Fertilizers Limited Vs. Collector of
Customs in Civil Appeal No. 2233-42/1988 with Civil Appeal No. 4307/1996 dated,
14.12.99 has held that �it is open to the customs authorities not to assess
landing charges at a percentage basis and to assess them at actuals. But if they
do assess them on a percentage basis, they cover thereby all aspects of landing
charges and it is not open to them to seek to add any amount thereto on the
basis that this or that or the other was not covered thereby�.
3.
The issue, examined during the tariff conference of Commissioners at Goa
on 2nd and 3rd November, 2000, concluded that the
stevedoring charges are nothing but the charges for unloading of the cargo on
the land mass. Therefore, there is no scope for further addition of stevedoring
charges, which are in fact unloading charges only.
4.
In view of above, it has been decided not to include the stevedoring
charges; in the assessable value of the imported goods, as they are adequately
covered by the one percent of f.o.b. value levied towards loading/ unloading and
handling charges under Rule 9(2) (b) of Customs Valuation Rules, 1988.
5.
All the field formations are therefore, requested to finalize the
provisional assessments pending at their ports in the light of the clarification
as above. Difficulties, if any in this regard, may be brought to the notice of
the Board immediately.
|