In the present scenario of Lock Down due to pandemic, as all the business are closed including transportation especially in Red Zones and containment zones, the Government has relaxed conditions of complying of Export or Re-Export obligations within stipulated time or date. The details of such relaxations are as under:
A) Notification No. 24/2020-Cus dated 21st May 2020
This Notification is issued to extend last date of export and/or re-export of goods imported duty free under certain schemes.
The said Notification extends Last Date of complying export or re-export obligation by Six Months if Last Date falls between period 1st February 2020 to 31st July 2020.
The detail of commodities and schemes for which such extension is granted is as under:
| Sr No | Notification No/Date | Gist of Notification |
| 1 | 40/2015-Cus dated 21st July 2015 | Duty free import of Cut and Polished Diamond for purpose of Grading or Certification and its Re-Export by Specified Laboratories or Agencies.
Condition was to re-export within 120 days of Import |
| 2 | 56/2000-Cus dated 5th May 2000 | Duty Free Import of
a. Silver or Gold (CTH 71) under Scheme – “export of Gold/Silver jewellery and articles against Gold and Silver supplied by the foreign buyer” b. gold/silver/platinum, alloys, findings and mountings of gold/silver/platinum and plain semi-finished gold/silver/platinum jewellery (CTH 71) under Scheme – “Export Against Supply by Foreign buyer” Condition was to re-export within 120 days of Import |
| 3 | 57/2000-Cus dated 8th May 2020 | Duty Free Import of Silver (CTH 71.06), Gold (CTH 71.08) and Platinum (CTH 71.10)
a. as replenishment under the Scheme for ‘Export through Exhibitions/Export promotion Tours/Export of Branded Jewellery b. under the Scheme for ‘Export Against Supply by Nominated Agencies’ Condition was to re-export within 120 days of from date of issue of Gold, Silver, Platinum |
B) Notification No. 23/2020-Cus dated 14th May 2020
This Notification is issued to extend last date of export and/or re-export of certain notified goods imported duty under a Condition that Export Obligation is to be complied with by 31st March of that Financial Year as notified under Notification No. 50/2017-Cus dated 30th June 2017 (Jumbo Notification of Customs).
The said Notification No 23/2020-Cus extends Last Date for Financial Year 2019-2020 from 31st March 2020 to 30th September 2020.
The details of conditions under said Jumbo Notification for which such extension is granted is as under:
| Sr No | Notification No 50/2017-Cus dated 30-06-2017 | |
| Condition No | Conditions on Goods Imported by | |
| 1 | 10 | Exporter of Sea-Food Product for using in processing of Sea Food (Import Restricted 1% of FOB of preceding FY) and is issued Certificate by Marine Products Export Development Authority |
| 2 | 21 | For Clinical Trials if a certificate from the Licensing Authority is issued |
| 28 | By
a. Manufacturer or Textile or Leather Garment who is issued Entitlement Certificate by Apparel Export Promotion Council or Indian Silk Promotion Council or Council for Leather Exports, or as the case may be, Handloom Export Promotion Council b. Merchant Exporter with Supporting Manufacturer mentioned in Entitlement Certificate by any of above EPCs |
|
| 32 | By manufacturer of leather footwear or synthetic footwear or other leather products registered with the Council for Leather Exports and produces Certificate by the council at time of Import | |
| 33 | By manufacturer of handloom made ups or cotton made-ups or man-made made ups registered with the handloom Export Promotion Council or Cotton Textile Export Promotion Council or Synthetic and Rayon Textile Export Promotion Council and produces Certificate by the council at time of Import | |
| 36 | By person registered with Carpet Export Promotion council and produces Certificate | |
| 101 | By manufacture of sports goods for export who is registered with the ‘Sports Goods Export Promotion Council’ and produces ‘Certificate’ at time of Import | |
C) Notification No. 25/2020-Cus dated 21st May 2020
By the said Notification, various Export and Import Benefits are made applicable to Import and Export effected through GOPALPUR PORT such as SFIS, Focus Product Scheme, Focus Market Scheme, YKGUY, Advance Authorisation including Annual Authoristaion, DFIA, Exemption from Duties including ADD, ADC, SFD under Various Schemes Notified, EPCG, SHIS etc.
GOPALPUR Port is located in the state of Odisha, which is Bauxite Rich State, and geographically located between Vishakhapattanam Port and Paradip Port.
Warm Regards,
TEAM MNA
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