|
Regarding EXIM Policy, 1997 2002, incorporating amendments upto 31.3.99
aligning of customs provisions
Circular No. 18 dated 29th April 1999
The revised
edition of the Exim Policy and Hand Book of Procedures, incorporating amendments
upto 31.3.99, comes into force from 1st April, 1999. The amendments made in
them, necessitate certain changes in the existing circulars or issue of fresh
instructions. These have been discussed below:
(i) As
per para 8.35 of the EXIM Policy, samples made in wax models, silver models and
rubber moulds can be exported under intimation to Development Commissioner
provided its value does not exceed Rs. one lakh in a year. The value of samples,
so exported, shall not be counted towards discharge of Export Obligation. In
this context, it is clarified that in such cases there may not be any receipt of
the foreign exchange because the units may supply the samples free of cost to
promote trade and formalities for GR may not be insisted upon and the samples
may be allowed for export keeping in view the above changes Para (iii) of
circular No 26/ 97, dt. 8.7.97, issued from F.No. 305/ 70/ 97 FTT, stands
modified to the above extent.
(ii) As
per para 8.89 of the HOP, personal carriage of Gem and Jewellery parcels by
foreign buyers from all EOU and EPZ units and also from DTA units located in
Calcutta, Chennai, Delhi and Mumbai is permitted. In this regard, it may be
stated that provisions already existed in Notification No. 3/ 88-Cus, dated
14.1.88, in condition No. (xiiib) and Notification No. 177/ 94-Cus, dated
21.10.94, in condition No. (13) for personal carriage of Gem & Jewellery by
the foreign bound passenger. Notification No. 277/ 90-Cus dt. 12.12.90 has been
amended by Notification No 40/ 99-Customs, dated the 28th April, 1999 to
incorporate the similar provisions. To operationalise this facility for the EOUs
situated in municipal limits of Calcutta, Chennai, Delhi & Mumbai, either
the parcel containing Gem & Jewellery can be taken up by the authorised
couriers after appraisement and sealing alongwith the Shipping bill from
the EOU to the Airport for depositing the same with Assistant Commissioner at
airport or one of the Customs Officers posted in the EPZ, who may not be
in-charge of the said EOU, would be deputed to take the said export consignment,
pass the Shipping Bill in the Zone and deposit the package with the AC at the
airport for handing over to the foreign bound passenger. The procedure
prescribed by the respective Commissioner for the personal carriage of jewellery
from the EPZ units may be aligned to the above principles, wherever
necessary.
The personal carriage of the Gem & Jewellery by the foreign bound
passengers may also be allowed from the DTA units situated in the municipal
limits of Calcutta, Chennai & Mumbai. The procedure for such personal
carriage may mutatis-mutandis be like the procedure for the personal carriage of
jewellery from the stand-alone EOUs for export mentioned above.
(iii) The
provisions for re-import of goods within one year of date of exportation for
re-export after repairs or remaking is provided at Sl.No 10 of notification 3/
88-Cus, dated the 14th January, 1988, at Sl.No.11 of Annexure-1 of notification
177/ 94-Cus, dated the 21st October, 1994, and Sl.No. 10 of Annexure to the
notification 277/ 90-Cus, dated the 12th December 1990. The reimported jewellery
is re-exported after carrying out repairs or re-making. During such process the
weight of jewellery may marginally decrease because of polishing or increase
because of soldering, addition or replacing component etc. It has been decided
2% weight variation may be allowed in case of re-imported jewellery re-exported
after repairs and remaking.
(iv) Para 8.40
of HOP provides for export of gold/ silver/ platinum jewellery and articles
thereof through courier through the selected Airports only. To
operationalise this, the notifications, governing Gem & jewellery units
operating under EOU/ EPZ have been suitably amended. The procedure as
prescribed in the Para 5 of CBEC Circular No. 22/ 98-Cus, dt. 27.3.98 issued
from F.No. 305/ 60/ 98-FTT for export of sample through courier may be followed
for export of Gem & Jewellery through courier, within the restrictions &
limitations as given in the respective notifications and the EXIM Policy.
2. No
time limit for utilisation of the raw materials has been prescribed for the
units operating in the Zones, whereas the EOUs were required to consume/ use the
raw materials within one year as per section 61(1) (b) of Customs Act, 1962. The
Hand Book of procedures vide Para 9.10 (d), prescribes the maximum period of two
years for all units subject to extension by the customs. Such extensions may be
liberally given unless any malafide is suspected.
3. The public
Notice/ Trade Notice to give wide publicity may please be issued within two
weeks of receipt of this circular.
|