| Date: |
22-09-2000
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| Notification No: |
Customs Circular No 79/2000
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding permitting duty free clearance of inputs by exporters from Bonded Warehouses in terms of Customs Notification No. 16/ 2000-Cus. dated 1.3.2000
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Regarding permitting duty free clearance of inputs by exporters from
Bonded Warehouses in terms of Customs Notification No. 16/ 2000-Cus. dated
1.3.2000
Circular No. 79 dated 22nd
September 2000
Representations have been received in the Board that
duty free clearance of embellishments etc. from Bonded warehouses in terms of
Customs Notification No. 16/ 2000 is not being allowed to garment exporters who
use these items in the export product.
2. The issue is
examined in Board. In terms of entry Sr. Nos. 94, 138 & 344 of Customs
Notification No. 16/ 2000, duty free import of various specified inputs required
by specified category of exporters is allowed subject to certain conditions.
There may be other entry Sr. Nos. of said Notification where similar duty
concession/ exemption has been extended to other exporters.
3. It is clarified
that so long as the exporter fulfils the requirement of Customs Notification No.
16/ 2000, duty free clearance of inputs should be permitted from Bonded
Warehouses also. Bonded warehouses were created in terms of para 4.15 of Exim
Policy to cater to the needs of small exporters, duty free shops, etc. to enable
them to procure imported goods from such warehouses without actually importing
it. A garment exporter or handicraft exporter can always procure his duty free
requirement under Notification No. 16/ 2000 through such Bonded Warehouses
provided he fulfils the conditions of the notification.
4.
Suitable Public Notice for information of the trade and standing order
for guidance of the staff may be issued on the above lines.
5.
The receipt of this circular may please be acknowledged.
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