GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
Notification No. 13/2020 - Customs
New Delhi, the 14th February, 2020
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) (hereinafter referred to as the
said Act), the Central Government, being satisfied that it is necessary in the
public interest so to do, hereby exempts goods, when imported into India against
a duty credit scrip (hereinafter referred to as the said scrip) issued by the
Regional Authority under the Scheme for Rebate of State and Central Taxes and
Levies (hereinafter referred to as the RoSCTL scheme) in accordance with
paragraph 4.01(c) of the Foreign Trade Policy read with paragraphs 4.95 and 4.96
of the Handbook of Procedures from- (a) the whole
of the duty of customs leviable thereon under the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Customs
Tariff Act); and (b) the whole of additional duty leviable thereon under sub
sections (1), (3) and (5) of section 3 of the said Customs Tariff Act:
Provided that the said scrip, against which goods when imported into India are
exempted from duties mentioned in clauses (a) and (b) above, may include duty
credit provided under the Additional Ad Hoc Incentive in terms of paragraphs
4.95 and 4.96 of the Handbook of Procedures. 2. The exemption shall be
subject to the following conditions, namely:- (1) that the
duty credit in the said scrip is issued - (a) against exports of garments and
made-ups (hereinafter referred to as the said goods) and their respective rates
and cap as listed in Schedules 1, 2, 3 and 4 to the notification of Government
of India, Ministry of Textiles (MoT) notified vide notification No.
14/26/2016-IT (Vol.II), dated 8th March, 2019 for the RoSCTL scheme: Provided
that duty credit under the Additional Ad Hoc Incentive is issued in terms of
paragraphs 4.95 and 4.96 of the Handbook of Procedures; (b) against export of
said goods made in terms of paragraph 3.05 of the Foreign Trade Policy; (c)
against export of the said goods under the RoSCTL scheme where the order
permitting clearance and loading of goods for exportation under section 51 of
the said Act has been made on or after the 7th March, 2019 and till 31st March,
2020: Provided that in case of Additional Ad Hoc Incentive, order permitting
clearance and loading of goods for exportation under section 51 of the said Act
has been made on or after the 7th March, 2019 and till 31st December 2019;
(2) that the export categories or sectors listed in Table annexed hereto shall
not be counted for calculation of export performance or for computation of
entitlement under the RoSCTL scheme; (3) that the imports and exports are
undertaken through the seaports, airports or through the inland container depots
or through the land customs stations as mentioned in Table 2 annexed to the
notification of the Government of India, Ministry of Finance, Department of
Revenue No. 16/2015- Customs, dated the 1st April, 2015, published vide number
G.S.R. 252(E), dated the 1st April, 2015, as amended: Provided that the
Principal Commissioner of Customs or the Commissioner of Customs, as the case
may be, may within his jurisdiction, by special order, or by a Public Notice,
and subject to such conditions as may be specified by him, permit import
and export through any other seaport, airport, inland container depot or through
any land customs station within his jurisdiction: Provided further that the
exports of said goods transacted through e-commerce platform subject to the
items listed in Appendix 3C of Appendices and Aayat Niryat Forms of the Foreign
Trade Policy are undertaken either through international courier terminals or
through such foreign post offices, as notified by the Central Government;
(4) that the said scrip is registered with the Customs Authority at the port of
registration specified on the said scrip; (5) that the said scrip is produced
before the proper officer of customs at the time of clearance for debit of the
duties leviable on the goods and the proper officer of customs after taking into
account the debits already made under this exemption and debits made under the
notification of Government of India, Ministry of Finance, Department of Revenue,
No. 1/2020-Central Excise, dated the 14th February, 2020 shall ensure the debit
of the duties leviable on the goods, but for this exemption; (6) that the
said scrip and goods imported against it shall be freely transferable;
(7) that where the importer does not claim exemption from the additional duty of
customs leviable under sub sections (1), (3) and (5) of section 3 of the said
Customs Tariff Act, he shall be deemed not to have availed the exemption from
the said duty for the purpose of calculation of the said additional duty of
customs; (8) that the importer shall be entitled to avail of the drawback of
the duty of customs leviable under the First Schedule to the said Customs Tariff
Act against the amount debited in the said scrip; (9) that the importer shall
be entitled to avail drawback or CENVAT credit of additional duty leviable under
sub sections (1), (3) and (5) of section 3 of the said Customs Tariff Act
against the amount debited in the said scrip; Explanation. – For the purposes
of this notification, - (a) "capital goods" has the same
meaning as assigned to it in paragraph 9.08 of the Foreign Trade Policy; (b)
"Foreign Trade Policy" means the Foreign Trade Policy, 2015-2020, published by
the Government of India in the Ministry of Commerce and Industry vide
notification number 01/2015-2020, dated the 1st April 2015 as amended from time
to time; (c) “garments and made-ups” shall have the same meaning as assigned
to them in the Ministry of Textiles’ notification No. 14/26/2016-IT (Vol. II),
dated the 7th March 2019 notifying the Scheme for Rebate of State and Central
Taxes and Levies on Export of Garments and Made-ups; (d) "goods" means any
inputs or goods including capital goods; (e) "Regional Authority" means the
Director General of Foreign Trade appointed under section 6 of the Foreign Trade
(Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by
him to grant an authorisation including a duty credit scrip under that Act.
Sl. No. |
Export categories or sectors ineligible for duty credit scrip
entitlement |
(1) |
(2) |
1. |
Manufactured partly or wholly in a warehouse under section 65
of the Customs Act, 1962 (52 of 1962). |
2. |
Manufactured or exported in discharge of export obligation against
an Advance Authorisation or Duty Free Import Authorisation issued
under the Duty Exemption Scheme of the relevant Foreign Trade Policy:
Provided that where exports are made against Special Advance
Authorisation issued under paragraph 4.04A of the Foreign Trade
Policy 2015-20 in discharge of export obligations in terms of
notification No. 45/2016-Customs, dated the 13th August, 2016, the
rates of the RoSCTL scheme specified in Schedules 3 and 4 to the
Ministry of Textiles’ notification No. 14/26/2016-IT, dated the 8th
March, 2019 shall apply. |
3. |
Manufactured or exported by a unit licensed as hundred per cent.
Export Oriented Unit in terms of the relevant Foreign Trade Policy. |
4. |
Manufactured or exported by any of the units situated in Free Trade
Zones or Export Processing Zones or Special Economic Zones. |
5. |
Manufactured or exported availing the benefit of the notification of
Government of India, Ministry of Finance, Department of Revenue, No.
32/1997-Customs, dated the 1st April, 1997, published vide number
G.S.R. 188(E), dated the 1st April, 1997. |
[F. No. 605/04/2020-DBK]
(Gopal Krishna Jha) Director (Drawback)
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