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Date: 20-07-2022
Notification No: Notification No. 43/2022-Customs
Issuing Authority: Indian Customs  
Type: Tariff
File No: [F.No. CBIC-190354/223/2021-TO(TRU-I)-CBEC]
Subject: Seeks to amend notification No. 22/2022-Customs, dated 30.04.2022 to enable TRQ holders to import gold through IIBX under TRQ mechanism of India-UAE CEPA .
Untitled 1

(Department of Revenue)
Notification No. 43/2022-Customs
New Delhi, dated the 20th July, 2022.

 G.S.R.(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, 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)  Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 328 (E), In the said notification, in the Annexure, in the Table, for the Condition No. 2 and the entries relating
thereto, the following Condition No. and entries shall be substituted, namely: -

“2 (a) Importer-Exporter Code (IEC), mentioned in TRQ authorization specified in clause (b) of
Condition No. 1 above, shall be Importer-Exporter Code (IEC) of nominated agencies as
notified by RBI (in case of banks) or DGFT (for other agencies) or IFSCA (for qualified
jewelers through India International Bullion Exchange). Additionally, TRQ authorization
shall also contain GST Identification Number (GSTIN) of the jewellery manufacturer to
whom TRQ is being issued.

(b) The importer follows the procedure set out in the Customs (Import of Goods at Concessional
Rate of Duty) Rules, 2017.”.

[F.No. CBIC-190354/223/2021-TO(TRU-I)-CBEC]
(Rajeev Ranjan)
Under Secretary


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