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Regarding facility for permitting imports under DEPB Scheme at Customs
bonded warehouses through TRA procedure
Circular No. 16 dated 7th April 1999
During the review
of Exim Policy for the year 1999-2000, Ministry of Commerce have recommended
that under DEPB Scheme, imports may be allowed to clear goods stored in a custom
bonded warehouse by adjusting customs duty in a DEPB scrip. Similar facility is
already available under the Advance Licensing Scheme.
2. The
issue has been examined in the Board in reference to warehouse under the
jurisdiction of Commissioners of Customs who are already handling TRA facility
under the jurisdiction of Commissioners of Customs who are already handling TRA
facility under DEPB Scheme.
3. Accordingly,
it has been decided that against DEPB scrips registered at any of the Customs
Stations mentioned in para 4 below, where TRA facility is presently permissible,
clearances from the customs bonded warehouses may be permitted, provided that
the custom bonded warehouse also fails within the jurisdiction over any one or
more of the Customs stations listed in para 4 below.
4. The customs
stations for the purposes of the preceding para are as under:
i) Sea-ports
at Mumbai, Calcutta, Cochin, Kandla, Mangalore, Mormugao, Chennai, Nave Sheva,
Kakinada, Visakhapatnam, Haldia and Tuticorin.
ii) Airports
at Ahmedabad, Bangalore, Mumbai, Calcutta, Delhi, Hyderabad and Chennai; and
iii) ICDs
at Bangalore, Delhi, Moradabad, Ludhiana, Hyderabad, Agra, Faridabad, Guntur,
Surat, Ahmedabad, Kanpur, Pitampur, Malanpur, Nagpur, Varanasi, Jaipur and
Jodhpur.
5. The
aforesaid facility will be operated by issue of Telegraphic Release Advice (TRA)
from the port of registration of the DEPB scrip to the Commissioner having
jurisdiction over the warehouse from which the goods are proposed to be cleared,
indicating the details of description, value and quantity of the goods, DEPB
S.No., Date of issue and extent of duty entitlement in the DEPB Book/ scrip
against which duty debit is sought. The TRA should also specify the details to
be checked by the customs staff at the warehousing station including necessity
for drawal of samples for testing/ comparison etc., if any. Jurisdiction
Commissioner receiving TRA will send details of imports to the customs station
issuing the TRA who will maintain these details in the relevant register.
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