www.ieport.com
CUSTOMS CIRCULAR NO. 88 /2003 dated 6.10.2003
Sub : Facility of permitting imports/exports against Telegraphic Release Advice
(TRA) under Duty Free Credit Entitlement Certificate (DFCEC) for Status Holders,
Duty Free Credit Entitlement Certificate (DFCEC) for Service Providers and
Export Promotion Capital Goods (EPCG) Scheme – reg.
In terms of 2003-04 EXIM Policy announced on 31.3.2003,
two new schemes namely, Duty Free Credit Entitlement Certificate (DFCEC) for
Status Holders & Duty Free Credit Entitlement Certificate (DFCEC) for Service
Providers have been announced. DOR has issued Customs Notification Nos.53/2003
and 54/2003 both dated 1.4.2003 to operationalise it. Similarly, in order to
operationalise 5% duty EPCG Scheme announced in 2003-04 EXIM Policy, DOR has
issued Notification No.55/2003-Cus. dated 1.4.2003. One of the common feature of
all these notifications is that import under the aforesaid two credit
certificate schemes and import/export under the new EPCG Scheme has been
permitted only through places which are notified in these notifications.
2. Trade has represented that since the Credit Certificate Licences issued under
the aforesaid two schemes to Status holders/Service providers would be issued
with a specific port of registration, not providing the facility of TRA would
adversely affect their import because the Licence holder would only be able to
import goods against it from the Custom House which is mentioned as a port of
registration on the said certificates. Similarly, now that Customs Notification
No.55/2003 issued under 5% duty EPCG Scheme has also provided for permitting
import/export under this Scheme only through places which are notified in the
said notification, there is need to extend TRA facility under the new EPCG
Scheme as well.
3. The issue has been examined in the Board and it has been decided that in
respect of imports against Duty Free Credit Entitlement Certificate (DFCEC)
Scheme for Status Holders, Duty Free Credit Entitlement Certificate (DFCEC)
Scheme for Service Providers, & EPCG Scheme import of goods shall be permitted
against TRA from any of the places which are notified in the three notification
Nos.53/03, 54/03 and 55/03 respectively. TRA shall be issued in terms of
instructions contained in the earlier DOR Circular No.67/2003-Cus. dated
28.7.2003 after verifying the genuineness of the certificate/licence by the
Custom House at the port of registration. The Custom House at the port of
registration of the licence shall issue TRA on the basis of value of imported
goods as declared by the licence holder. The Custom House at the port of
registration shall specifically advise the Custom House at the port of import to
decide about the validity, eligibility, etc. of the goods under import against
the certificate/licence. The responsibility to decide importability of goods
against the said certificate/licence in terms of Customs Act and other Acts and
Rules, etc. shall be that of the Customs Officer posted at the port of import.
The Custom House receiving the TRA shall send details of imports effected to the
concerned Custom House (who has issued the TRA) for the purpose of maintaining
details of the use of TRAs and actual imports made against the said
certificate/licence from other sea-ports/airports etc. in relevant register. The
Assistant. Commissioner/Deputy Commissioner in-charge of the Custom Houses (who
issues TRA) shall be responsible for maintaining proper account of goods
actually imported through TRA facility to ensure that there is no misuse of this
facility.
4. Suitable Standing Order and Public Notice for the guidance of staff and trade
may kindly be issued.
5. Receipt of the Circular may kindly be acknowledged.
Yours faithfully,
(R.K. TALAJIA)
OFFICER ON SPECIAL DUTY (DBK)
F.NO.605/72/2003-DBK