Kind attention is invited to earlier instruction issued from time to time by DOR regarding issue of TRA. In terms of these instructions interalia, for the purpose of issue of TRA, the license holder was required to submit invoice, packing list and bill of lading evidencing import of goods for the purpose of obtaining TRA against Advance License/ DFRC/ DEPB Schemes.

2. Trade has represented that in case where the goods are being imported from neighbouring countries or where the import takes place through Air, often invoice/packing list/bill of lading (Airway Bill) for the import consignment are not received before hand. As a result issue of TRA by the Customs House at the port of registration of license gets delayed resulting in avoidable demurrage charges on the import goods. Trade has, therefore, represented that since the responsibility of examining the eligibility of imported goods against Advance License/ DFRC License /DEPB License etc. is that of the Customs House as he port of import, in order to avoid delay in issue of TRA, Customs may be advised to issue the TRA without asking for invoice/packing list/bill of lading.

3. The issue has been examined in the Board and it has been decided in partial modification of the earlier instructions issued in respect of grant of TRA under Advance License/ DFRC License /DEPB License etc. Schemes from time to time that for the purpose of grant of TRA, the Customs House at the port of registration of the license shall not ask for invoice/packing list/bill of lading (Airway Bill) and shall issue the TRA on the basis of value of import goods as declared by the license holder. The Custom House at the port of registration shall specifically advise the Customs House of the port of import to decide about the validity, eligibility, etc. of the goods under import against Advance License/ DFRC License /DEPB etc. License on the basis of the import documents and relevant license. It is reiterated that the responsibility to decide about importability of goods against the license in terms of Customs Act & other Acts & Rules etc. shall be that of the Customs Officer posted at the port of import.

4. Suitable Public Notice for the guidance of Trade and Standing Order for the guidance of field officers may be issued.

5. Receipt of the Circular may kindly be acknowledged.
 

Sd/-
(S.S.Renjhen)
Joint Secretary to the Govt. of India