TOPICS

Topic in Imports

• Assessment, Self Assessment, RMS, Clearance Procedure including Restriction & Prohibition
• List of Prohibited Goods
• List of Restricted Goods
• List of Items Under STE for Imports
• IEC Number Exempted Categories
• Classification of Goods
• Project Imports
• Customs Valuation
• Provisional Assessment
• Re-import
• High Seas Sales
• High Seas Sales fromat
• High Seas Sales import policy
• Import of Second Hand goods/ Machinery
• General notes regarding import policy
• Import Policy
• Import on Export Basis FTP 2.21
• Second Hand Capital Goods FTP 6.3 - EOU
• Second Hand Goods Policy Regime FTP 2.17
• Second Hand Vessels FTP 9.55
• Zero Duty Scheme FTP 5.1 E EPCG
• import procedure
• Clearance of Capital Goods in DTA FTProc 6.34
• Import of Reconditioned - Second Hand Aircraft Spares FTProc 2.41
• Import of Second Hand capital goods FTProc 2.33 a
• Prototypes FTProc 2.46
• important circulars
• Board Circular on 2nd Hand Machine
• Depreciation on Capital Goods on Debonding of EOU- EPZ- EHTP-STP Units
• Import of Second Hand Diesel Generators
• Import of Metal scrap
• General Notes regarding import policy
• Import Procedure
• List of Inspection and certificate Agencies
• Important Circulars
• New Procedure for Import of Metal Scrap
• Import of Food items
• General notes regarding import policy
• important circulars
• New customs procedures under FSSAI
• Procedure for Clearance of Food Articles
• Receipt of NOC/NCCs for import consignments from FSSAI through Email to avoid delay.
• Import of primary agricultural product / plant & plant materials
• General notes regarding import policy
• important circulars
• CBEC Repeats Instructions on Wood Packaging and ISPM
• Insecticides Import Restriction Defined,Boric Acid Exempted
• Phytosanitary Certificate Required for Food Grain Imports
• MRP assessment
• MRP - List of Items
• MRP important circulars
• No CVD on MRP where Price is Declared by Foreign Manufacturer
• Medicines under MRP Based Assessment
• Tariff Value of Garments
• Additional Duty of Customs (CVD) Chargeable on Readymade Garments is on the Basis of MRP
• Tariff Value of Cosmetics under MRP Based Assessment Fixed on Retail Transaction Value Basis
• Tariff Value and Abatement for Garments
• MRP Based Countervailing Duty
• CESTAT Rules No Discount under MRP Based Assessment
• BIS-items under bis list
• Import of goods for the manufacture of Excisable goods
• Duty Free Import for Export Jobbing
• SECTION 49 of Customs Act 1962
• Brief about Section 49
• warehousing
• What Customs Manual says about Warehousing
• Brief about Ware housing
• Format of Warehousing Bond (Double Duty Bond)
• WAREHOUSED GOODS (REMOVAL) REGULATIONS, 1963
• Seizure & Provisional release of Goods
• Detention and Release-Storage of Imported-Export Goods
• Seizure - SECTION 110 and 110A of Customs Act, 1962
• Format of Provisonal Release Bond
• Intellectual Property Rights
• What Customs Manual Says about Intellectual Property Rights
• Important Circulars
• Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007
• Customs Jumbo Exemption Notification
• Anti-Dumping Duty
• Refund of Anti-dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012
• Anti-Dumping Duty Important Notifications
• Anti-dumping Duty to Apply only for Five Years No Collection even where Notification does not give E
• Anti-dumping Duty Exempted on Import by EOU
• Safe Guard Duty notifications
• Safeguard Duty on Al Flats and Aluminium Foil Final Findings - Lapsed
• Safeguard Duty on 6 PPD Slapped on NOCIL Complaint
• Safeguard Duty of 10% Imposed on Phthalic Anhydride for 180 Days under Provisional Findings Rescinde
• Safeguard Duty of 10% on Phthalic Anhydride for One Year under Final Findings
• Safeguard Duty of 30% Imposed on Carbon Black from China Lapsed
• Safeguard Duty of 35% Imposed on Electrical Insulators from China
• Specific Safeguard Duty of 20pc Imposed on Stainless Steel HR Flats on Account of Market Disruption
• Safeguard Duty of 20% Imposed on Stainless Steel HR Flats from China on Account of Market Disruption
• Commerce Ministry Notifies Safeguard QR Rules
• Stainless Steel HR Flats Safeguard Final Findings Extended upto 25 May 2013
• Safeguard Duty Imposed on Sodium Nitrite from China
• SAD important circular
• Clarification on the procedure to re-credit 4% Special Additional Duty (SAD) of Customs in DEPB, VKG
• Refund of 4% Additional Duty of Customs (4pc CVD) in terms of Notification No. 102/2007-Customs date
• Fraudulent Claim of 4% SAD by Unscrupulous Importers
• No Refund of 4% Spl CVD for Textile Sector if Final Product is at Zero Excise
• Procedure for Refund of 4% Special CVD
• Procedure for Refund of 4% Spl CVD Undue Enrichment Certificate Required
• Refund of 4% Spl CVD Extended to VKGUY, FPS and FMS Clearances
• SAD Exemption on Stock Transfers from SEZ to DTA Withdrawn
• SAD Refund Meter Begins from Date of Payment of CVD and not Date of Finalization of Provisional Asse
• Refund of 4% Additional Duty of Customs (4% CVD) in pursuance of Notification No.102/2007-Customs da
• Spl CVD (SAD) Exemption for Consumer Goods subject to Declaration of VAT Registration and First Sale
• Special CVD (SAD) Specified at 4%
• Refund of Special CVD where Sales Tax is Paid
• Exemption from 4% ITA CVD on Goods Sold from SEZ to DTA
• GSI Duty important circular
• Excise GSI Exemptions on Tobacco and Sugar
• GSI Duty Exemption - II
• GSI Duty Exemption - I
• Zero GSI Excise Duty on Textile Fabrics
• education cess important circular
• Levy of Education Cess Clarification
• Clean Eenergy Cess
• Clean Energy Cess Rules, 2010
• Clean Eenergy Cess important circulars
• No CEC on Coal Produced by Local Tribals in Meghalaya
• Levy of Clean Energy Cess
• Excise Act Extended to CEC
• Clean Energy Cess Exemption not Available on Raw Coal, Raw Lignite and Raw Peat
• Clean Energy Cess Effective from 1 July 2010
• 2% Education Cess Exempted on Coal Lignite and Peat
• 1% Higher Education Cess Exempted on Coal, Lignite and Peat
• NCCD
• NCCD important circular
• NCCD Duty of Excise on Specified Tobacco and Motor Vehicles Exempted
• Levy of NCCD on Mobile Phones on the Basis of MRP
• Notification of NCCD
• Central Excise Jumbo Notitfication
• 6 % Excise Duty
• 2 %Duty
• Refunds
• What Customs Manual Says about Refunds
• Refund application format
• Format Of CA Certificate
• Section 27 of Customs Act 1962
• What Customs manual says about Demands?
• Payment of Interest
• Interest rate for different periods
• Clarification on the commencement of the interest free period of 90 days under Section 61 of the Cus
• Finance Act, 1995 - Interest on arrears of confirmed demands
• Levy of Interest under Section 47(2) of the Customs Act, 1962 for delayed payment of duty in respect
• Interest on Delayed Payment of Duty Clarification
• Offenses, Penal provisions & Show Cause Notice
• Appeal, Review & settlement Commission
• Import of Samples
• What Custom Manual says about Import of samples?
• Import Procedure
• Drawl of Samples
• Import on Export basis
• Import Policy
• Import of replacement goods
• Import Procedure
• Transfer of imported goods
• Import Procedure
• Import of Cars
• Import of Cars Important Circulars
• Clarification regarding policy relating import of cars
• Import by Hotels, Travel Agents, Tour Operators
• Important Procedure
• Import of used Overseas office Equipments
• Import by Charitable Organization
• Important Circulars
• Request to specify Missionaries of charity as one of the institutions for the issue of distribution
• Guidelines for considering request for exemption from payment of customs duty under Section 25(2) of
• Specifying District Magistrate/ District Collectors/Dy. Commissioners as the person for the purposes
• Authorisation of Assistant Commissioners of Central Excise to issue distribution certificates for th
• Guidelines for considering request for exemption from payment of Customs Duty under Section 25(2) of
• Exemption Notification No 148/94-Cus-Rama Krishna Mission - eligible for issue of certificate
• Import by Hospitals
• Hospital equipments Eligibility to the benefits of exemption under Notification No. 152/94-Cus
• Important Notifications
• Exemption to imports for handicapped persons, charitable or social welfare purposes and research or
• Import by Colleges
• Extension of benefit of Notification No. 51/96-Cus., dated 23-7-1996 on goods imported by Private Co
• Passenger Baggage
• What Customs Manual says about Baggage?
• BAGGAGE (TRANSIT TO CUSTOMS STATIONS) REGULATIONS, 1967
• Baggage Rules - 1998
• Customs Baggage Declaration Regulations, 2013
• PASSENGER'S BAGGAGE (LEVY OF FEES) REGULATIONS, 1966
• Important circular
• Import of personal and household effects under T.R. concessions complaints of harassment
• Misuse of unaccompanied baggage facility- regarding
• Import of Firearm under Baggage and Transfer of Residence Rules - clarification
• Disposal of firearms imported as baggage under transfer of residence
• Customs Baggage Declaration Regulations 2013 implementation thereof
• Import of Gifts
• Import Procedure
• Import Policy
• Import through Couriers
• What Customs manual says about Import through Couriers
• COURIER IMPORTS AND EXPORTS (ELECTRONIC DECLARATION AND PROCESSING) REGULATIONS, 2010.
• COURIER IMPORTS AND EXPORTS (CLEARANCE) REGULATIONS, 1998
• Important circular
• Assessment and clearance of goods imported by Courier Mode- Courier Imports (Clearance) Regulation 1
• Import through post
• What Customs manual says about import and export through post
• What Customs manual says about postal import for personal use
• Validity of Authorisation/ Revalidation
• Import Procedure
• Date of Shipment in respect of Imports
• Import Procedure
• FTP Definitions
• Transshipment of Cargo
• GOODS IMPORTED (CONDITIONS OF TRANSHIPMENT) REGULATIONS, 1995
• What Customs Manual says about consolidation of Cargo?
• Audit
• What Customs Manual says about onsite post clearance Audit
• On-site Post Clearance Audit at the Premises of Importers and Exporters Regulations 2011
• audit important circulars
• Implementation of On Site Post Clearance Audit
• Audit of assessments arising out of clearance of goods in minor ports or the foreign post office
• Disposal of unclaimed & Un cleared goods
• What Customs manual says about Disposal of unclaimed and uncleared cargo
• Uncleared Goods (Bill of Entry) regulation 1972
• Guidelines for the valuation and disposal by auction-cum-tender of seized, confiscated and time - ex
• What Customs manual says about Overtime
• Customs Cargo Service Provider
• HANDLING OF CARGO IN CUSTOMS AREAS REGULATIONS,2009
• Important Circulars
• Handling of Cargo in Customs Area Regulations, (HCCAR) 2009
• Handling of Cargo in Customs Areas Regulations, 2009
• Handling of Cargo in Customs Areas Regulations, 2009
• Handling of Cargo in Customs Areas Regulations, 2009 - Clarification
• Customs Instructions regarding HCCAR-2009 - CBEC
• Handling of Cargo in Customs Areas Regulations, 2009
• Authorized Economic Operator
• Important Circualrs
• Authorized Economic Operator (AEO) programme for implementation
• Accredited Client Program
• important cicular
• Introduction of Risk Management System (RMS) in Imports
• Introduction of Accredited Clients Programme (ACP)
• Fast track Clearance for goods imported by eligible importers
• Advance notice of Bs/ E before the delivery of IGM in the Import Deptt.- Noting involving Mother Ves

Topic in Exports

• Export procedure
• What Customs Manual says about Export Procedure
• IEC Number Exempted Categories
• Export valuation
• What Customs Manual says about Export Valuation
• Customs Valuation (Determination of value of Export goods) Rules, 2007
• important circular
• Computation of Value under Section 14 for Levy of Export Duty.
• Re-export
• What Customs Manual says about Re-Export
• Customs Act, 1962 - SECTION 74. Drawback allowable on re-export of duty-paid goods
• Re-export of imported goods (Drawback of Customs duties) Rules, 1995
• Important Circulars
• Re-Export of goods imported under reward schemes and DEPB Re-credit of duty
• Third party Exports
• Export Policy
• Important Circulars
• Annual Supplement to Foreign Trade Policy 2004 09 Changes made in EPCG, DFRC DEPB and Advance Licenc
• Third Party exports under Duty Exemption Scheme and EPCG Scheme
• Deemed Exports
• Export Procedure
• Export Policy
• Validity of Authorization/revalidation
• Export Procedure
• Date of Shipment in respect of Exports
• FTP Definitions
• Conversion of shipping bills
• Export of samples
• Export Procedure
• Export Policy
• Export of Gifts
• Export Procedure
• Export Policy
• Export of perishable Agri. products
• Export of Imported goods
• export policy
• Export of Imported Goods under Bond Procedures
• export policy
• Private Bonded Warehouses for Exports
• export policy
• Export of Re-paired goods
• Export Policy
• Export of passenger Baggage
• Export Policy
• Export of spares
• Export Procedures
• Export Policy
• Exports through Courier
• Wood packaging-compliance of ISPM
• Important Circulars
• Compliance of International Standards for Phytosanitary Measures (ISPM-15) in respect of wood packag
• important instructions
• Instructions reiterating compliance of International Standards for Phytosanitary Measures (ISPM-15)
• Implementation of the provisions of Phytosanitary requirements under the Plant Quarantine (Regulatio
• Self-sealing of Export consignments
• Important Circulars
• Self- sealing of export goods
• Export of non-excisable goods under self-sealing and self-certification
• Central Excise - Special facility of self-certification and self - sealing to large manufacturer- ex
• Services Exports
• Export promotion councils
• Export Procedure
• Customs Brokers

Customs Brokers (CHA)

• Customs Brokers Licensing Regulations,2013
• What Customs manual says about Customs Brokers
• Important Circulars
• Receipt of NOC/NCCs for import consignments from FSSAI through Email to avoid delay.
• Customs Broker Licensing Regulations 2013- regarding
• Issue of Customs House Agent License- Reference from field formations
• Issue of Custom House Agent License- Reference from field formations
• Examination under Regulation 8 of the Customs House Agents Licensing Regulations (CHALR) 2004-Clarif
• Clarifications on CHALR 2004
• Section 146
• public notice
• streamliing of procedures and practices related to the Customs Brokers to align them with CBLR,2013

Ship Agents,Ft Forwarders

• Ship Agents,Ft Forwarders
• What Customs manual says about IGM
• Customs Act 1962- Section 30-Filling of IGM
• What Customs Manual says about EGM
• Customs Act 1962-Section 41 - Filling of EGM
• Customs Act 1962-SECTION 148- Liability of Agents appointed by the person incharge of a conveyance
• IMPORT MANIFEST (VESSELS) REGULATIONS, 1971
• EXPORT MANIFEST (VESSELS) REGULATIONS, 1976
• Guidelines for import of all types of ships
• Important Circulars
• Vessels carrying Coastal Cargo Customs Procedures
• Procedure followed for import of Indian vessels and filing of Import General Manifest, Bill of Entry
• Delayed, incomplete or incorrect filing of Import Manifest or Import Report
• Delayed, incomplete or incorrect filing of Import Manifest of Import Report
• Filing of Import Manifest before arrival of the vessel or aircraft
• Filing of Import Manifest before arrival of the vessel or aircraft
• Filing of Import Manifest before arrival of the vessel or aircraft
• Filing of Import Manifest before arrival of the vessel or aircraft
• Carriage of coastal cargo from one Indian port to another port in foreign going vessels
• Relaxation in customs procedures in case of vessels carrying coastal goods exclusively
• Relaxation in customs procedures in case of vessels carrying coastal goods exclusively
• The said Amendment Regulations would come into effect from 1st of July,1995.

CFS/ICD Operators

• CFS/ICD Operators
• What Customs Manual Says about CFS and ICD
• HANDLING OF CARGO IN CUSTOMS AREAS REGULATIONS, 2009
• Important Circulars
• Handling of Cargo in Customs Areas Regulations, 2009
• Handling of Cargo in Customs Areas Regulations, 2009 Clarification
• Handling of Cargo in Customs Areas Regulations, 2009.
• Provisions relating to EDI infrastructure under the Handling of Cargo in Customs Areas Regulations,
• Designation of customs clearance facilities as ICDs or CFSs Clarification
• Handling of Cargo in Customs Areas Regulations, 2009
• Appointment of custodian for Air Cargo Complex and Seaport
• Development of infrastructure - Correspondence by Custom Houses, Central Excise Commissionerates dir
• Posting of staff in ICD/ CFS - Collection of Cost recovery charges

Bonded Warehouse Operators

• CFS/ICD Operators
• What Customs Manual Says about CFS and ICD
• HANDLING OF CARGO IN CUSTOMS AREAS REGULATIONS, 2009
• Important Circulars
• Handling of Cargo in Customs Areas Regulations, 2009
• Handling of Cargo in Customs Areas Regulations, 2009 Clarification
• Handling of Cargo in Customs Areas Regulations, 2009.
• Provisions relating to EDI infrastructure under the Handling of Cargo in Customs Areas Regulations,
• Designation of customs clearance facilities as ICDs or CFSs Clarification
• Handling of Cargo in Customs Areas Regulations, 2009
• Appointment of custodian for Air Cargo Complex and Seaport
• Development of infrastructure - Correspondence by Custom Houses, Central Excise Commissionerates dir
• Posting of staff in ICD/ CFS - Collection of Cost recovery charges

100% EOU

• 100% EOU
• What Customs Manual says about 100% EOU?
• What Hand Book Procedures says about EOU?
• Current Customs Notifications.
• Current Central Excise Notifications.
• Important Circulars
• Legal and Administrative Framework
• Administrative Control over Export Oriented Units by the Central Excise formations.
• Administrative Control over Export Oriented Units (EOUs) which are large tax payer.
• Time bound disposal of applications for the unit set up under EOU/EHTP/STP/BTP scheme.
• Revision of Foreign trade Policy (FTP) announced on 07.04.2006- Amendment of notification relating t
• Procedural relaxation under EOU and Gem and Jewellery Export Promotion Schemes
• Administrative Control over Export Oriented Units (EOUs) Instructions.
• Appoints special adjudicators.
• Administrative control over100% (EOUs)/EHTP/STP and SEZ Units.
• Audit of EOUs situated in port cities and other areas.
• Administrative Control over Export Oriented Units (EOUs)/Special Economic Zones Instructions.
• Administrative Control over Export Oriented Units (EOUs)/Special Economic Zones Instructions.
• Supersession of notification No.19/90- Customs (N.T.), dated the 26th April, 1990.
• Joint Monitoring of the Performance of EOUs and EPZ/SEZ units by the Development Commissioners and t
• Points raised by the 100% EOUs operating under the jurisdiction of Development Commissioner while th
• Issue of show cause notice for recovery of customs duty on goods imported by 100% EOU.
• Eligibility Under the Scheme
• Exempts certain goods when brought into 100% EOU / STP complex
• Exemption to specified goods
• Approval Under the scheme
• Appointment /Licensing of Public/ Private Bonded Warehouses u/s 57 and 58 and Grant of permission by
• Procedural relaxation under EOU and Gem and Jewellery Export Promotion Schemes- Reg.
• LUT & customs Bond
• Waiver from the requirement of Bank Guarantee in respect of EOUs Amendment to Circular No. 54/2004-C
• Time bound disposal of applications for the unit set up under EOU/EHTP/STP/BTP scheme -reg.
• Foreign Trade Policy (FTP) announced on 31.8.2004- Amendment of notifications relating to EOU and Ge
• Execution of single B-17 Bond in view of the different bonds being executed at present, by EOUs / EP
• Customs and 100% EOUs and Units EPZs execution of a single B- 17 bond in lieu of the different bonds
• Customs and 100% EOUs and Units in EPZs Execution of a single bond in lieu of the different bonds be
• Duty Free Import Facility
• Regarding application of Kimberley Process Certification Scheme (KPCS) to Semi- cut diamonds
• Export against supply by Nominated Agencies- procedure and guidelines
• Notification of Handbook of Procedures (Volume 1) as contained in Annexure to this Public Notice and
• Use of duty free raw material for capital goods manufactured within EOU for captive use
• Changes/amendments in the EOU/EHTP/STP and Gems and Jewellery Export Promotion Schemes-reg
• Re-warehousing of goods imported and/ or procured indigenously by EOU/EHTP/STP/BTP units
• Time bound disposal of applications for the unit set up under EOU/EHTP/STP/BTP scheme
• Revision of Foreign trade Policy (FTP) announced on 07.04.2006- Amendment of notification relating t
• Procedural relaxation under EOU and Gem and Jewellery Export Promotion Schemes
• Simplified procedure for registration of EOU/EHTP/STPS for clearance of import goods
• Fast Track Clearance Procedure
• Condition 8 of Chapter I A (General conditions of import) of the ITC (HS) Classification of Export a
• Duty Free Import/ procurement by Trading Units - Amendments in the Notifications relating to EOU/ETH
• Self assessment scheme for accelerated clearance of import/export cargo
• Imports of approved & unapproved drugs under the Advance Licensing Scheme Exemption from Registratio
• Kimberley Process Certification Scheme (KPCS) for Rough Diamonds Implementation
• Self assessment scheme for accelerated clearance of import/export cargo
• Application of PFA Act, 1954 for clearance of consignments of food articles
• Simplification of certain procedures relating to functioning of EOUs/EPZ/STP/ETHP/SEZ Units
• Sharing of Diesel Generating Sets/Captive Power Plants, Central Air-Conditioning Equipments, Network
• Execution of a Single B-17 Bond by EOU/EPZ/EHTP/STP Units -Clarification
• Difficulty being faced by EOU/EPZ/STP units in regard to replacement of goods exported or imported a
• Import of Steel items under Duty Exemption Scheme and by Export Oriented Units and Units in EPZs
• Clearance of Personal Computer from EOU/EPZ/STP/EHTP Unit for Installation in their administrative/R
• Execution of single B-17 Bond in view of the different bonds being executed at present, by EOUs / EP
• Customs and 100% EOUs and Units EPZs execution of a single B- 17 bond in lieu of the different bonds
• Extension of the facility of the STP/EHTP to facilitate working from outside the park and allowing e
• Customs and 100% EOUs and Units in EPZs - Execution of a single bond in lieu of the different bonds
• Problems in Electronic Hardware Sector - Simplification of Procedures Regarding
• Imports by 100% Export Oriented units Software Technology Parks unit for training purpose.
• Supply of furnace oil to 100% EOUs. Requirement of separate license regarding
• Warehousing
• Levy of Interest under Section 47(2) of the Customs Act, 1962 for delayed payment of duty in respect
• Appointment /Licensing of Public/ Private Bonded Warehouses u/s 57 and 58 and Grant of permission by
• Time bound disposal of applications for the unit set up under EOU/EHTP/STP/BTP scheme -reg.
• Revision of Foreign trade Policy (FTP) announced on 07.04.2006- Amendment of notification relating t
• Warehousing Waiver of interest on Customs duty on warehoused goods consolidated instructions regardi
• Procedural relaxation under EOU and Gem and Jewellery Export Promotion Schemes- Reg.
• Extension of Warehousing Period of Capital Goods imported by EOU/EHTP/STP-Regd
• Duty Free Import/ procurement by Trading Units - Amendments in the Notifications relating to EOU/ETH
• Warehousing Grant of extension of warehousing period by Chief Commissioners under Section 61 of the
• Warehousing Grant of extension of warehousing period by the Chief Commissioners under section 61 of
• Simplification of certain procedures relating to functioning of EOUs/EPZ/STP/ETHP/SEZ Units Reg.
• Liberalisation of bonding procedure in respect of 100% EOUs
• Status of EOU / EPZ units after the expiring of bonded period - Ambiguity pointed out by Confederati
• Exemption from supervision by (cost recovery) officers to 100% EOUs in the area of horticulture, flo
• Customs Supervision
• Stuffing of export containers under supervision of Central Excise Officers.
• Posting of Cost Recovery Officer in EOU/EHTP/STP.
• Administrative Control over Export Oriented Units (EOUs)/Special Economic Zones Instructions.
• Administrative Control over Export Oriented Units (EOUs)/Special Economic Zones Instructions.
• Liberalisation of bonding procedure in respect of 100% EOUs.
• Points raised by the 100% EOUs operating under the jurisdiction of Development Commissioner while th
• Problems in Electronic Hardware Sector - Simplification of Procedures.
• Exemption from supervision by "cost recovery" officers to 100% EOUs in the area of horticulture, flo
• Sub Contracting
• Waiver from the requirement of Bank Guarantee in respect of EOUs Amendment to Circular No. 54/2004-C
• Changes/amendments in the EOU/EHTP/STP and Gems and Jewellery Export Promotion Schemes.
• Time bound disposal of applications for the unit set up under EOU/EHTP/STP/BTP scheme.
• Foreign Trade Policy (FTP) announced on 31.8.2004- Amendment of notifications relating to EOU and Ge
• Permission to send out goods for job work by EOUs/STP /EHTP /SEZ Units.
• Removal of Laptop Computers and Video Projection System Temporarily out of EOU or EHTP / STP/SEZ Uni
• Permission to send out goods for job work by EOUs/EPZ/STP/EHTP/SEZ Units.
• Simplification of certain procedures relating to functioning of EOUs/EPZ/STP/ETHP/SEZ Units.
• Drawback --- fixation of brand rate for inputs sent to EOUs/EPZ Units for mfg. Export goods on behal
• Execution of a Single B-17 Bond by EOU/EPZ/EHTP/STP Units -Clarification.
• 100% EOU/EPZ/EHTP Units -Permission to Undertake Job work from DTA by EOU/EPZ/EHTP Units.
• Central Excise - Re-import of exported goods for repairs, etc. under rule 173MM - Assistant Commissi
• DTA sale
• Guidelines for import of Marble by EOUs
• Changes/amendments in the EOU/EHTP/STP and Gems and Jewellery Export Promotion Schemes.
• DTA sale on third party exports by EOUs Clarification
• Procedural relaxation under EOU and Gem and Jewellery Export Promotion Schemes
• Manner of scrutiny of ER-1 and ER-3 returns by the Proper Officer.
• Withdrawal of Boards Circular No.618/9/2002-CX, dated 13-2-2002- Removal of Goods by 100% EOU to DTA
• Stock Transfer by an EOUs to DTA, Whether Covered under DTA sale of the EXIM Policy Clarification
• DTA Sale of Power by EOUs and units in EPZ/SEZ/EHTP/STP De-linking of Such Sale from the DTA Sale En
• DTA sales by 100% EOUs eligibility for the benefit of Notification No.8/97-CE dated 1.3.97 Clarifica
• Applicability of notification No.8/97-CE, dated 1-3-97 Clarification.
• Benefit of this notification not to be denied to units using both imported and indigenous raw materi
• EOUs-Software sale through data communication link on certification of valuation
• Samples for DTA Sale/ Export
• Electronic Hardware Exports - Simplification of Procedure
• Crediting of Duty collected on rejects and Sale in DTA by 100% EOUs/EPZ Units
• Inter Unit Transfer
• Inter Unit Transfer of Capital goods from one EOU/STP/EHTP unit to another EOU/STP/EHTP unit.
• Time bound disposal of applications for the unit set up under EOU/EHTP/STP/BTP scheme.
• Procedural relaxation under EOU and Gem Jewellary Export Promotion schemes.
• Stock Transfer by an EOUs to DTA, Whether Covered under DTA sale of the EXIM Policy Clarification
• Transfer of Unutilized Raw Material from one EOU/ EPZ/ STP/EHTP Unit to another EOU/EPZ/STP/EHTP Uni
• Evasion of duty by 100% EOU - Misuse of CT-3 facility
• Export
• Declaration of Intent for claiming Chapter 3 benefits of Foreign Trade Policy.
• Introduction of electronic Bank Realization Certificate (e-BRC) system.
• Stuffing of export containers under supervision of Central Excise Officers.
• Amendment to Notification no. 42/2001-CE (NT) dated 26.06.2001
• Changes/amendments in the EOU/EHTP/STP and Gems and Jewellery Export Promotion Schemes.
• Time bound disposal of applications for the unit set up under EOU/EHTP/STP/BTP scheme.
• DTA sale on third party exports by EOUs Clarification thereon.
• Simplified procedure for sanction of refund of unutilised credit/rebate claims in cases of export.
• Fast Track Clearance Procedure.
• Self assessment scheme for accelerated clearance of import/export cargo.
• Kimberley Process Certification Scheme (KPCS) for Rough Diamonds Implementation.
• Self assessment scheme for accelerated clearance of import/export cargo.
• Examination norms for export goods at port of export for exports by EOUs and units in SEZs
• Examination norms for export goods at port of export.
• Difficulty being faced by EOU/EPZ/STP units in regard to replacement of goods exported or imported a
• Attempts to obtain double benefits under DEPB/ Advance Licensing Scheme in respect of goods being ma
• Irregular counting of some exports under Advance Licence Scheme and EOU Scheme
• Problems in Electronic Hardware Sector - Simplification of Procedures.
• Export of goods manufactured by 100% EOU/ EPZ units to Nepal in Indian currency - Duty applicability
• Exit From Scheme & Disposal of Unutilized Goods
• Debonding of EOU/EHTP/STP units
• Withdrawal of Boards Circular No.618/9/2002-CX, dated 13-2-2002- Removal of Goods by 100% EOU to DTA
• Stock Transfer by an EOUs to DTA, Whether Covered under DTA sale of the EXIM Policy Clarification.
• Conversion of Units
• Monitoring of EOUs and Debonded/Converted Units working in same Premises - Regarding
• Monitoring of EOUs and Debonded/Converted Units working in same Premises - Regarding

SEZ

• What Customs Manual says about SEZ?
• SEZ Act, 2005
• What Foreign Trade Policy says about SEZ?

Export & Trading Houses

Drawback Scheme

• Circular No. 14 / 2011-Customs
• Circular No. 46/2011 - Customs
• CIRCULAR NO. 13/2010-CUSTOMS

Refund

• Circular No. 14 / 2011-Customs
• Circular No. 46/2011 - Customs
• CIRCULAR NO. 13/2010-CUSTOMS

Advance Authorization Scheme

• Circular No. 06 /2011-Customs.DT 18/1/2011
• Circular No. 32/2009-Cus. DT 25/11/2009
• Circular No.58/2004-Cus.DT 21/10/2004
• Circular No. 17/2009-Cus. DT 25/5/2009
• Circular No. 5 /2010-Cus. DT. 2/9/2013
• Notification No. 609/46/2010 DBK.Dt 18/1/2011
• Notification No. 112 / 2009 Customs.Dt 29/9/2009
• Notification No. 99 /2009 Customs. Dt 11/9/2009
• Notification No. 96 /2009 Customs. Dt 11/9/2009

DFIA

• Circular No.46 /2007-Cus.
• Circular No. 16/2006-Cus
• Notification No. 98 /2009 -Customs

EPCG

• What Customs Manual says about EPCG
• FT Procedure epcg
• FT Policy epcg
• Instruction No. 609/119/2010 DBK. Dt.18/1/2011
• Circular No.5/2010 Cus.Dt6/3/2010
• Circular No. 32/2009-Cus.Dt 25/11/2009
• Circular No. 17/2009-Cus.Dt 25/5/2009
• Circular No.58/2004-Cus.Dt 21/10/2004
• Notification No. 103 /2009-Cus.Dt.11/9/2009
• Notification No.102 /2009-Cus.Dt 11/9/2009
• Notification No.101 /2009-Cus.Dt 11/9/2009
• Notification No.100 /2009-Cus.Dt 11/9/2009

MEIS

• MEIS FTPROC
• MEIS FTP
• Notification No. 20 /2015 Central Excise Tariff
• Notification No. 24 /2015 Cus Tariff

SEIS

• Notification No. 21 /2015
• Notification No. 25/2015 Tariff

SION Norms

1. Customs Brokers Licensing Regulations,2013
2. What Customs manual says about Customs Brokers
3. Important Circulars
4. Section 146
5. Public Notice

Export Documentation

1. Customs Brokers Licensing Regulations,2013
2. What Customs manual says about Customs Brokers
3. Important Circulars
4. Section 146
5. Public Notice

Import Documentation

1. Customs Brokers Licensing Regulations,2013
2. What Customs manual says about Customs Brokers
3. Important Circulars
4. Section 146
5. Public Notice