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1 신흥교역국의통관환경연구 ( 인도) 세법연구센터

2 본보고서는인도의관세제도의대부분을담기위해서노력하였으나지면의부족및시간상의제약으로인해부족한부분이있음. 또한가급적최신의내용을수록하기위하여노력하였지만, 사회경제상황 에따라세제에변화가빈번하여, 가장최신의내용을본보고서에반영하는 데에는한계가있었음. 따라서본보고서는인도의관세에대한최소한의길라잡이임을밝히며, 보 다정확하고구체적인사항은인도관세소비세중앙위원회및관세평가국의 출판물및홈페이지와관련법령을참조할것을권장함. 특히민감한사안에 대하여는반드시관련법령을통해확인할필요가있으며, 불명확한부분에대 해서는관련관세전문가의도움을받을것을강조하고자함. 본보고서의내용은저자의개인적인의견이며, 한국조세연구원의공식적인 견해와무관함을밝혀둠.

3 목차 Ⅰ. 개관 1 1. 일반개황 1 2. 경제개황 4 가. 인도의주요경제지표 4 나. 인도의수출입동향 5 다. 인도의외국인투자동향 7 3. 우리나라와인도의교역관계 9 가. 우리나라의대인도교역현황 9 나. 한- 인도포괄적경제동반자협정(CEPA) 인도의자유무역협정(FTA, Free Trade Agreement) 현황 16 Ⅱ. 외국의통상환경보고서 Doing Business 2011 상의순위 미국국별무역장벽보고서(National Trade Estimate Report on Foreign Trade Barriers : NTE 보고서) 21 Ⅲ. 인도의통관환경 통관및관세제도 24 가. 통관행정조직 24 나. 관세의종류및산정방법 25 다. 기타통관관련사항 수입통관절차 28 가. 세관신고절차의흐름 28 - i -

4 나. 통관구비서류 29 다. 수입규제및비관세장벽 수출통관절차 32 Ⅳ. 통관절차별고려사항 수입신고전서류준비단계 35 가. 통관절차상특이사항 35 나. 애로사례및업무상유의점 37 다. 한-인도CEPA의활용 수입신고및세관의심사단계 39 가. 통관절차상특이사항 39 나. 인도세관전자자료공유(EDI) 시스템(ICES, Indian Customs EDI System) 특혜관세및면세의적용 41 가. 통관절차상특이사항 41 나. 신용공인프로그램(ACP, Accredited Credits Programme) 수입신고수리이후단계 44 가. 통관절차상특이사항 44 나. 애로사례및업무상유의점 수출및환급단계 45 가. 통관절차상특이사항 45 나. 애로사례및업무상유의점 46 부록 47 부록 Ⅰ. Business Tip 47 부록 Ⅱ. 주요유관기관정보 49 부록 III. 인도의수출입통관절차(Procedure for Clearance of Imported and Export Goods) 52 - ii -

5 부록 Ⅳ. 인도관세법(THE CUSTOMS TARIFF ACT, 1975) 74 부록 Ⅴ. 인도세관법 ( 통관관련부분)(THE CUSTOMS ACT, 1962) 127 부록 Ⅵ. 통관관련서류양식 181 참고문헌 iii -

6 표목차 < 표 Ⅰ-1> 인도의주요경제지표 4 < 표 Ⅰ-2> 인도의대외교역규모(2009) 5 < 표 Ⅰ-3> 인도의주요국가별수출입현황(2009) 6 < 표 Ⅰ-4> 인도의업종별외국인직접투자유치현황 8 < 표 Ⅰ-5> 인도의국가별외국인직접투자유치현황 9 < 표 Ⅰ-6> 최근對인도 10대수출품목 11 < 표 Ⅰ-7> 최근對인도 10대수입품목 12 < 표 Ⅰ-8> 대인도주요수출입품목(Top 10) 의양허결과 15 < 표 Ⅰ-9> 인도의자유무역협정및경제협력강화 17 < 표 Ⅱ-1> 인도의수출입관련순위 20 < 표 Ⅲ-1> 관세산정방식 26 < 표 Ⅳ-1> 통관절차별유의사항 34 그림목차 [ 그림 Ⅰ-1] 우리나라의대인도수출입물량및무역수지 10 [ 그림 Ⅲ-1] 인도관세청본청조직도 25 - iv -

7 Ⅰ. 개관 1. 일반개황1) 인도(The Republic of India) 의국토면적은 328만km2로세계에서 7번째로넓은면 적을가지고있으며, 이는남한의약 33배에해당함 북서로는파키스탄, 아프가니스탄, 북으로는중국, 네팔, 부탄, 동으로는미얀 마, 방글라데시, 남으로는스리랑카와접경하고있음 인도는열대몬순기후로분류되며지역에따라차이가있으나, 크게혹서기(3 6 월), 우기(7 9 월), 건기(10 2 월) 로나누어짐 국가형태는대통령제를가미한의원내각제 연방제이며, 연방정부는대통령및대 통령에게자문을행하는각료위원회(Council of Ministers) 로구성되고, 각료위원 회위원장은총리임 대통령은국가원수로서군통수권과일체의행정권을보유하고있으나실질적 인권한은총리가행사함 총리는연방하원의다수의석을차지하는정당또는연합세력의지도자로대통 령이지명함 1947년독립이후인도의외교정책은비동맹주의와균형주의로설명할수있으며, 1991년소련붕괴이후비동맹운동은정치보다는사회경제및국제관계에초점 을두는실용적인노선을취하기시작하였음 현재인도는고도경제성장실현, 국제원자력협력추진을통한핵보유국으로서 의국제적인위상확보, 유엔안보리상임이사국진출추진등세계강대국의 1) KOTRA, KOTRA 新인도비즈니스가이드 (2010) 에서요약, 발췌 - 1 -

8 하나로급부상하고있음 중국과더불어세계경제의차세대리더로인정이되고있는것도사실이지만, 전체경제를두고볼때는아직많은어려움이있음 국민의약 19% 가절대빈곤층에속하고, 하루 500원이하로연명하는사람이 8 억명에달하고, 연 2% 가넘는증가율로매년약 1,600만명씩인구가증가함 빈약한국내자본과낙후된사회간접시설은경제계획수행에상당한장애 요소가되고있음 그러나정치적안정, 외부에크게의존할필요가없는풍부한자원, 광범위한 산업기반, 증가일로에있는양질의기술인력, 경제개방과자유화정책등 에힘입어본격적인고도성장궤도에진입하였다는평가를받고있음 인도의인구는2011년기준약12억1천만명으로추정되고있으며전세계인구 의 17.31% 를차지하는세계 2 위인구대국이며, 이중도시인구비중은 1990년대 1/4정도에서2010년1/3 수준으로상승한것으로추정됨 2008년기준연령별인구비율은 15 64세의인구가전체의 63.3%, 15세이하 의비율은 31.5% 로저연령층이두터운편이기때문에노동집약적제조업을육 성하는데장기적으로중국보다더큰잠재력이있음 인도에서는아직도카스트제도가엄연히실재하고있음 브라만( 사제), 크샤트리아( 무사), 바이샤( 농민 상인등의서민), 수드라( 노예) 등 4 개의큰계급구조로구분됨 4개의큰계급안에서 2,300여개의세부계급으로구분되며 100여종류의최하 급계급이존재하는것으로알려짐 인도의화폐단위는루피(Rupee, Rs., INR) 와파이샤(Paise, P.) 이며 1루피는 100파 이샤이고 1루피는약 25원임 - 2 -

9 인도의회계연도(Fiscal Year) 는매년 4월 1일부터익년 3월 31일까지이며대부 분의통계및경제관련자료는 09-10이나 혹은 FY2009와같이회계연 도를기준으로표시함 인도의물가수준은우리나라에비해싼것으로알려져있으나품목과지역에따 라큰편차를보이고, 경제금융의중심지인뭄바이같은대도시의사무실임차 료, 집세등은세계 5위권수준으로서울을상회함 인도에는수많은휴일이있으며처음투자진출한업체는이러한휴일때문에 난처한경우가빈번하게발생함 휴일은주에따라다르며, 이슬람교, 힌두교, 불교등다양한종교가반영되어 있으며이는이슬람력, 힌두력등에따라매년날짜가바뀌는휴일이대부분임 인도인들은집안, 종교, 경조사등과관련하여휴무를매우중요시하므로유급 과무급휴가일수, 날짜등이표시된연간 근무력 을고용계약시명확하게만 들어야함 인도는영국식민지배시의관습과사회주의적정책운영으로전통적으로관료의 힘이매우강하며이런유산이아직도사회전반에남아있음 일상생활, 인허가취득, 사업운영시관료사회와의접촉이필수적이며일선 하부조직에서고위층까지문제해결에많은시간과경제적비경제적비용이소 요되는것이일반적임 특히인도투자진출, 세관통관, 정부공기업입찰, 조세납부등에있어서는이 러한측면에대한고려가필수적임 - 3 -

10 2. 경제개황 가. 인도의주요경제지표 2000년대들어인도경제는 IT부문의급성장으로 년중8 9% 대의높 은성장세를보였으나, 국제금융위기와세계경기침체의영향으로투자및소비와 수출이감소하여성장세가둔화되었음 인도는수출입비중이 GDP의약 40% 이하를차지하고있어거대한내수시장 을바탕으로한민간소비가경제성장을주도하고있음 여타국가들에비해세계경기변동의영향을덜받아경제성장률이 4.93% 에서 2009년 9.10% 로빠르게회복하고있음 2008년 < 표 Ⅰ-1> 인도의주요경제지표 구분 2007년 2008년 2009년 2010년 경상 GDP( 억달러) 12,424 12,160 13,773 17,271 1인당 GDP( 달러) 1, , , , 경제성장률 (%) 물가상승률 (%) 실업률 (%) 대미달러환율 수출( 억달러) 2,539 2,894 2,730 3,720 수입( 억달러) 3,038 3,516 3,448 4,280 FDI 유입( 억달러) 외환보유( 억달러) 2,770 2,474 2,652 2,753 자료 : World Bank Database, CIA World Fact Book - 4 -

11 인도주요경제연구소인 CMIE(Center for Monitoring Economy) 에따르면, 회계연도의실질경제성장률은 8.6% 를기록했으며, 회계연도의경우, 9.4% 의성장세를보일것으로예상함 인도의성장동인으로는고도의경제성장을바탕으로한 12억인구의거대한내 수시장의실질구매력급증과저임의풍부한영어구사노동력, 세계적인수준의 IT 산업등을들수있음 반면, 다양한종교, 민족, 언어등의복잡한사회구조로인한사회불안요인이상 존하고, 전력, 교통, 통신등의인프라가열악하며, 심각한관료주의와복잡한행 정업무로인해행정효율성이낮아인도경제발전의장애요소가됨 나. 인도의수출입동향2) 인도의교역규모는 2009년 3,990억달러로서세계 16 위(1.6%) 이며, 수출은 1,550 억달러로세계 22 위, 수입은 2,440억달러로세계 15위를차지하고있음 < 표 Ⅰ-2> 인도의대외교역규모 (2009) ( 단위: 10 억달러, %) 순위 국가 수출수입전체 금액비중금액비중금액비중 1 미국 1, , , 중국 1, , , 독일 1, , 한국 인도 자료 : WTO, KOTRA(2010) 2) KOTRA(2010), KOTRA 국가정보인도편 투자환경 에서요약, 발췌 - 5 -

12 인도의주요수출품목은다이아몬드를비롯한보석류, 철광석, 농수산물, 석유및 화학제품등이며주요수입품목은원유및석유제품, 기계류, 가공하지않은보 석류등이차지하고있음 인도의 회계연도 4월-10월수출은 1,226억달러로 회계연도 4월 -10월대비 28% 증가하였고, 수입은 1,919억달러로전년동기간대비 24.7% 증 가하였음 교역규모는세계경제위기를극복하며성장세를유지해 2010년 4월 년 2 월기간동안 1,003억달러가증가하였음 2009 년도기준인도의주요수입대상국은중국, UAE, 미국, 사우디아라비아, 호 주, 이란, 독일, 스위스, 한국순이며, 우리나라는인도의 10 위의수출대상국이며, 9 위수입대상국임 < 표 Ⅰ-3> 인도의주요국가별수출입현황 (2009) ( 단위: 억달러, %) 수출수입순위국가금액증가율비중국가금액증가율비중 1 UAE 중국 미국 UAE 중국 미국 홍콩 사우디아라비아 싱가포르 호주 네덜란드 이란 미국 독일 독일 스위스 미확인국가 한국 한국 인도네시아 전체 1, 전체 2, 자료 : WTA(World Trade Association), KOTRA(2010) - 6 -

13 다. 인도의외국인투자동향3) 인도의외국인직접투자가크게증가한것은 1990 년대중반부터이며, 특히 1990년 대후반부터인도의 IT 산업이부각되면서인도에대한선진국들의 IT투자가증 가한것이인도의외국인투자가증가하는계기가됨 인도에대한외국인투자는각국의주요기업들을중심으로이루어졌으며, 일반 중소기업들의본격적인투자는인프라부족등으로크게증가하지못하였음 회계연도의투자유치금액은 371억 8,200만달러로 회계연 도의 351억 8,000만달러대비 5.6% 증가하였으며, 이런투자유입증가추세는 세계적인금융위기로투자심리가극도로위축되는가운데고무적으로평가됨 여러가지산업및인프라제약조건과시장특성등으로인해외국인투자는금 융업, 전자산업, 통신업등에집중되어있으며, 기타부동산분야및건설업등이 그뒤를따르고있음 금번재집권에성공한 UPA 연정의최초집권이후, 외국인투자정책은개방의 방향을지속하고있고, 이에따라소수업종을제외하고는외국인투자가대부 분개방, 제조업전반은 100% 투가가대부분가능하도록열려있음 3) KOTRA(2010), KOTRA 국가정보인도편 투자환경 에서요약, 발췌 - 7 -

14 < 표 Ⅰ-4> 인도의업종별외국인직접투자유치현황 ( 단위: 백만달러, %) 순위 분야 총유입액 대비비중 1 서비스 ( 금융, 비금융포괄) 6,138 4,353 2,987 26,597 21% 2 컴퓨터 SW/HW 1, ,644 8% 3 통신 ( 핸드폰, 전화서비스) 2,558 2,844 1,332 10,262 8% 4 주거및부동산 2,801 2,844 1,048 9,405 7% 5 건설 ( 도로/ 고속도로포함) 2,028 2,868 1,006 9,059 7% 6 자동차 1,152 1,208 1,191 5,788 5% 7 전력 985 1,437 1,033 5,680 4% 8 야금 ,011 4,141 3% 9 석유및천연가스 ,120 2% 10 화학( 비료제외) ,876 2% 자료 : Ministry of Commerce & Industry, Department of Industrial Policy & Promotion 대인도주요투자국은모리셔스, 싱가포르, 미국, 영국, 네덜란드등이며, 인도에 대한최대투자국은모리셔스로서전체인도외국인투자유치총액의 지하였음 43% 를차 이는모리셔스가미국과유럽등선진국의조세회피처(Tax Haven) 로사랑받고 있기때문으로분석됨 우리나라는 2000년 4월이후누계기준인도의제 15위투자국으로대인도외 국인직접투자의약 0.61% 를차지하고있음 - 8 -

15 < 표 Ⅰ-5> 인도의국가별외국인직접투자유치현황 ( 단위: 백만달러, %) 순위 국가 2008년 년 2009년 년 누계액 이후 총유입액 대비비중 1 모리셔스 11,229 10,376 6,129 53,369 42% 2 싱가포르 3,454 2,379 1,504 11,694 9% 3 미국 1,802 1,943 1,092 9,371 7% 4 영국 ,387 5% 5 네덜란드 ,048 5,535 4% 6 일본 405 1,183 1,367 5,082 4% 7 키프로스 1,287 1, ,655 4% 8 독일 ,918 2% 9 프랑스 ,220 2% 10 UAE ,875 1% 총 FDI 유입액 27,331 25,834 17, ,369 자료 : Ministry of Commerce & Industry, Department of Industrial Policy & Promotion 3. 우리나라와인도의교역관계 가. 우리나라의대인도교역현황 우리나라의대인도교역은 2003년부터급속히증가하기시작하여 2008년까지 무역수지와교역량모두빠르게증가함 세계적경기침체로인하여 2009년들어수출과수입이각각 10.7%, 37.1% 감소 하는모습을보였지만, 세계적경기침체를극복하며 2010년에는수출과수입이각각 42.7%, 40.8% 증가하는모습을보임 - 9 -

16 2010년1월한-인도 CEPA4) 가공식발효되며인도와의경제관계가돈독해짐에 따라 2010년인도와의교역량이급증하고있음 년기준수출은 114 억달러, 수입은 57 억달러를기록하였으며, 무역수지 도지속적으로증가하며 2010년 58억달러의흑자를기록하였음 [ 그림 Ⅰ-1] 우리나라의대인도수출입물량및무역수지 자료: 무역협회 우리나라의대인도주요수출품목은자동차부품, 철강판, 합성수지, 선박, 무선 통신기기등이며, CEPA의수혜를받아석유화학합섬원료와자동차부품의수출이큰폭으로증가하고있음 4) CEPA( 포괄적경제동반자협정, Comprehensive Economic Partnership Agreement) : 상품교역, 서비스교역, 투자, 경제협력등경제관계전반을포괄하는내용을강조하기위해채택된용어로써실질적으로자유무역협정(FTA) 과동일한성격임

17 주요수입품목은수입액기준으로석유제품의수입이전체수입의절반이상으 로나타났고, 철강, 면직물순으로나타났음 주요수입품목은기초원자재쪽에집중되어있으며, 보차원에서인도의중요성이커지고있음을의미함 이는자원및원자재확 < 표 Ⅰ-6> 최근對인도 10대수출품목 ( 단위: 천달러, %) 순 위 품목명 2010년 2011 년(1월-10 월) 금액 전년대비 증가율 (%) 품목명 금액 전년대비 증가율 (%) 총계 11,434, 총계 10,583, 자동차부품 1,366, 자동차부품 1,320, 철강판 1,348, 철강판 1,247, 무선통신기기 829,660 4 무선통신기기 671, 선박해양구조물및부품 739, 석유제품 621, 합성수지 737, 합성수지 615, 석유제품 580, 공기조절기및냉난방기 선박해양구조물및부품 480, , 합성고무 357, 석유화학합섬원료 309, 석유화학합섬원료 333, 합성고무 280, 기타석유화학제품 249, 기타석유화학제품 주: MTI 3단위기준 자료: 한국무역협회무역통계 264, 건설광산기계 219,

18 < 표 Ⅰ-7> 최근對인도 10대수입품목 ( 단위: 천달러, %) 순 위 품목명 2010년 2011 년(1월-10 월) 금액 전년대비 증가율 (%) 품목명 금액 전년대비 증가율 (%) 총계 5,674, 총계 6,744, 석유제품 3,065, 석유제품 3,896, 천연섬유사 335, 합금철선철및고철 합금철선철및고철 384, , 천연섬유사 257, 알루미늄 197, 식물성물질 225, 식물성물질 162, 철광 191, 정밀화학원료 120, 기초유분 188, 기초유분 103, 알루미늄 185, 아연제품 101, 정밀화학원료 127, 기타금속광물 94, 아연제품 120, 농약및의약품 90,443 8 농약및의약품 87, 주: MTI 3단위기준 자료: 한국무역협회무역통계 나. 한- 인도포괄적경제동반자협정 (CEPA) 한- 인도포괄적경제동반자협정 (CEPA, Comprehensive Economic Partnership Agreement) 은상품, 서비스무역, 투자, 경제협력등전반적인경제관계교류를포괄함 일반적자유무역협정(FTA) 에추가하여서비스전문직인력교류, 지적재산권 보호, 투자자보호등다양한경제활동을포함하는포괄적내용의협정임

19 인도측이자국산업계의우려등국내적민감성을이유로자유무역협정 (FTA) 이라는명칭대신 CEPA라는명칭을선호하여명칭이 CEPA로확정됨 주요내용은 1 공산품및농 축산물을포함하는상품교역분야, 2 IT관련서 비스, 금융, 통신, 건설, 운송등서비스분야, 3 무역원활화조치, 4 투자분 야, 5 이중과세방지법, 과학기술협력, 관세협력등제도분야를포괄함 상품부문에서한-인도 CEPA의관세완전철폐비중은수입액기준으로한국이 84.7%, 인도가 74.6% 로인도가기존에체결한 FTA 중최대개방수준임 인도의관세철폐또는감축대상에는자동차부품, 철강, 기계, 화학, 전자제품 등우리주력수출품다수포함되었으며, 특히우리의대인도 10 대수출품( 전 체수출액의 42.1%) 은모두포함됨 농산물및임산물에대해서는양국이공히민감성을갖고있음을감안, 낮은수준에서개방하기로합의, 피해발생을방지함 서로 서비스부문에서는양측공히현재진행중인 DDA 협상에서제시한수준보다높 은수준의자유화에합의함 인도의현재 WTO 서비스양허와비교할때, 통신, 사업서스( 회계, 건축, 부동 산, 에너지등), 건설, 유통, 광고, 오락문화및운송서비스등다수의분야에서 인도시장이추가개방되는효과가발생할것으로예상됨 금융서비스분야에서인도는협정발효후 4년간최대 10개까지인도에우리 나라은행지점설치를긍정적으로고려할것을약속함 투자의전단계에걸친내국민대우(National Treatment: NT) 하고모든부문에대한투자개방에합의하였음 보장과일부를제외 설립과인수등진입단계의투자도보호를받게되었는데, 이는설립후확장, 경영, 영업, 매각등투자를보장하는한-인도투자보장협정에서더나아간것 으로평가됨

20 인도가자국 FTA 사상최초로개방을허용하지않은분야만기술하고, 그외의 모든분야에서원칙적으로외국인투자를허용하는 합의하여높은수준의투자개방을달성함 Negative 방식의자유화에

21 < 표 Ⅰ-8> 대인도주요수출입품목(Top 10) 의양허결과 대인도주요수출품 대인도주요수입품 순위 1 품목명 (HS 6 단위) 자동차기타부분품 인도 관세율 경유( 제트유) 10 인도 양허안 8 년내 1-5% 로감축 10 년내 50% 감축 08 백만 달러 수출액 비중 (%) 품목명 (HS 10 단위) 우리 관세율 우리 양허안 08 백만 달러 수입액 비중 (%) 1, 나프타 1 즉시철폐 3, 합금철 ( 페로크롬) 3 즉시철폐 무선전화기 대두유박 1.8 즉시철폐 선박( 탱커) 년철폐 제강용의 비합금선철 2 즉시철폐 유선전화기부분품철및비합금강열연강판 유채유박 년철폐 순면사 8 양허제외 신문용지 년철폐 철및비합금강냉연강판 5 5년철폐 기초유분 ( 부타디엔) 사료용옥수수 년내 50% 감축 기타가정용전자 12.5 즉시철폐 참깨 630 양허제외 선박( 화물선) 년철폐 소계주요수출품 3, 합금철 ( 페로실리코망간 ) 주요 수입품 8 8년철폐 , 합계전체수출 8, 전체수입 6, 자료: 외교통상부

22 한-인도 CEPA는세계경제의새로운축으로부상하고있는인도와의포괄적 FTA 로서우리나라가일본, 중국등다른경쟁국보다한발앞서체결한데의의가있음 인도는 1조 2,000억달러의 GDP와세계 2위의인구규모를보유하고있는성장 잠재력이풍부한국가로서최근지속적인높은성장세를바탕으로내수시장과 인프라등각종투자수요도함께증가하고있음 관세청이2011년1월발표한한-인도 CEPA발효후1 년의성과보고서에따르면, 2010년대인도수출금액은총 114억달러로전년도에비해약 43% 가증가하였 으며, 이는지난해우리나라전체수출증가율인 28.3% 를훨씬웃도는수준임 수입은 CEPA 발효전인 2009년보다 37% 증가한 57 억달러였으며, 이에무역 수지는 2009년대비 49% 증가한 58억달러의흑자를기록하였음 4. 인도의자유무역협정 (FTA, Free Trade Agreement) 현황 인도는세계적인지역경제통합으로인해블록화현상이심화됨에따라여기서 소외됨으로써발생할수있는불이익을최소화하고, 오히려적극적인통합의주 체가되는것을고려하고있음 2000년이전인도의자유무역협정은스리랑카와의 FTA가유일하며방글라데 시, 네팔, 부탄등주변최빈국에대한특혜무역협정이경제협력이중요한부 분이었으나, 2000년이후 FTA에대한입장을수정함 중국이 ASEAN과의 FTA체결을통해이지역에영향력을키우고있는데중국 의동남아시아에대한경제적영향력이급속하게확장하게됨으로써이를견 제할수단이필요하게됨 관세인하등을통한무역자유화이외에도자유무역협정체결에도적극적이어 서동시다발적 FTA 체결을추진중임

23 ASEAN 과한, 중, 일, 호주, 뉴질랜드를포함하는 FTA가논의되면서인도가소외 당할위험이커짐에따라인도는 2004년태국과 FTA 를, 2005년싱가포르와 CECA( 포괄적경제협력협정, Comprehensive Economic Cooperation Agreement) 를개별적으로체결함 2009년 UPA 정부 2기가들어서면서 2009년 8월에한국과의 CEPA 를, ASEAN 과의상품분야 FTA를각각체결함 2011년 2 월, 일본과상품및서비스교역, 투자, 경제협력등전반에걸친경제 적교류를위해 CEPA 를, 말레이시아와경제적협력을포함해서비스와투자 등의영역까지포괄하는 CECA를체결함 < 표 Ⅰ-9> 인도의자유무역협정및경제협력강화 기체결된 FTA 협상중인 FTA 검토중인 FTA SAFTA(South Asian Free Trade Agreement) 인도 -ASEAN FTA 인도 -MERCOSUR PTA 인도-네팔 Treaty of Trade 인도-부탄 TA 인도-스리랑카 FTA 인도-싱가포르 CECA 인도-아프가니스탄 PTA 인도-칠레 PTA 인도-한국 CEPA 인도-일본 CEPA 인도-말레이시아 CECA BIMST 5) -EC 인도 -EFTA TIA 인도 -EU FTA 자료: 한국무역협회 (2011년 3 월기준) 인도 -GCC 6) FTA 인도 -SACU 7) PTA 인도-모리셔스 CECPA 인도-태국 CECA IBSA 8) 남아프리카공화국 (FTA) 뉴질랜드 (FTA) 대만 (FTA) 러시아 (CECA) 스위스 우루과이 (FTA) 이란 (FTA) 이스라엘 (PTA) 이집트 (FTA) 인도네시아 (FTA) 중국 (FTA) 캐나다 (CEPA) 터키 (FTA) 파키스탄 (FTA) 호주 (FTA) 5) 벵골만포괄적경제협력체 (BIMST, Bangladesh India Myanmar Sri Lanka Thailand Economic Cooperation): 방글라데시, 미얀마, 스리랑카, 태국, 부탄등 6) 걸프협력회의(GCC, Gulf Cooperation Council): 사우디아라비아, 쿠웨이트, 아랍에미리트, 카타르, 오만, 바레인등 6 개국. 7) 남아프리카관세동맹(SACU, Southern African Customs Union): 남아프리카공화국, 보츠와나, 레소토, 스와질랜드등

24 현재인도는대인도 1위투자국인모리셔스와 CECA 를추진하고있고, 방글라데 시와는 2003 년협상을개시하였으나아직합의에이르지못하고있으며, 중국, EU 와협상을진행하고있음 8) 입사 (IBSA, India - Brazil - South Africa)

25 Ⅱ. 외국의통상환경보고서 1. Doing Business 2011 상의순위 세계은행(The World Bank) 은 2004 년부터매년 사업하기좋은나라(Ease of doing business) 순위를다양한부문에걸쳐조사하여 'Doing Business' 라는보 고서명으로발표하고있음 2011년에발간된당해보고서는 2010년한해동안 183개국에대하여부문별 로조사평가한내용을수록함 Doing Business 2011 보고서상순위를결정짓기위하여조사된분야는사업개시 (Starting a business), 건설허가(Dealing with construction permit), 재산권등록 (Registering property), 신용취득(Getting credit), 투자자보호(Protecting investors), 세금납부(Paying taxes), 무역(Trading across borders), 계약이행(Enforcing contract) 및폐업(Closing a business) 등9개의지표임 2011 년보고서에따르면, 종합적인 사업의용이성(Ease of Doing Business) 순위에있어싱가포르가 1 위를차지하였으며, 우리나라는 16위에랭크되었음 당해보고서의무역분야순위는수출입에필요한서류의개수와수출입소요 일수및소요비용등을산출하여순위를정하고있으며, 필요서류가적고수출 입소요기일이짧을수록더욱높은순위에오르는형식임 무역분야에서우리나라는 2010년보고서에이어 2011년보고서에서도 8위를 기록하며상위권을유지하였음 세계은행(The World Bank) 의연간보고서인 Doing Business 2011에따르면인 도는전반적인사업의용이성에있어전체조사국인 183국중 134위에랭크되어

26 비교적사업을하기에어려운것으로조사되었음 부문별주요지표중무역분야(Trading Across Borders) 에서는이전년도인 2010년93위에서하락한100위를기록함 < 표 Ⅱ-1> 인도의수출입관련순위 구분인도 East Asia & Pacific OECD 브라질중국한국 수출필요서류( 개수) 수출소요시간( 일) 수출소요비용( 달러/ 컨테이너) 1, , , 수입필요서류( 개수) 수입소요시간( 일) 수입소요비용( 달러/ 컨테이너) 1, , , 무역분야순위 자료 : The World Bank, 2011 Doing Business 인도에서는해상수출비용은컨테이너당약 1,055달러의금액이소요되는것 으로조사되었으며, 수출에필요한서류는 8 가지이고, 서류준비를비롯하여 수출통관및국내운송, 항만에서의업무를포함, 수출에총 17일이소요되는 것으로조사되었음 해상수입에있어서컨테이너당약 1,025 달러의금액이소요되며, 수입에필 요한서류는 9 가지이고, 서류준비를포함한수입통관및국내운송, 항만업 무를포함하여총 20일이소요됨

27 2. 미국국별무역장벽보고서(National Trade Estimate Report on Foreign Trade Barriers : NTE 보고서) 국별무역장벽보고서는 1974 년통상법(Trade Act of 1974) 제181조에근거하여 미국무역대표부(USTR) 가작성, 매년 3월말의회에제출하는연례보고서임 이보고서는미국업계의의견과해외주재미국대사관의보고서와관련정 부부처의의견등을기초로작성됨 2011년보고서는미국의 62개주요교역국및경제권의무역과투자장벽에 대해포괄적으로기술하고있음 9) 미국무역대표부(USTR) 는인도정부의지속적인경제개혁에도불구하고아직 도자유로운수입을방해하는수많은관세와비관세장벽이존재함을지적함 양국간정책포럼을통해 5 개의포커스그룹( 농업, 지적재산권과같은혁신과 창의성부문, 투자, 서비스, 관세) 이정기적으로활동을지속하고있음 정보통신기술워킹그룹 (the Information Communication Technology Working Group) 과같은다른양자협의도지속되어실질적인무역을증대시키는효과 를나타내고있음 인도는복잡한관세구조를가지고있으며, 기본관세, 부가관세( 상계관세), 특별부가 관세( 특별상계관세), 그리고교육세로구성됨 부가관세는와인등과같은알코올음료를제외한다른모든수입품에적용되 는관세로서, 기본관세에더해지며국내제품의소비세(CENVAT, Central Value Added Tax) 에대응하기위한것임 특별부가관세는면세품목을제외한모든수입품에적용되는 4% 의종가세(ad valorem) 임 9) 년부터동식물위생및검역및무역에대한기술장벽관련사안은보고서와별 2010 SPS( ) TBT( ) NTE 도로발표하고있음

28 세관이관세정보를공개함에도불구하고수입업자들은수입물품에적용되는정 확한관세를산출하기위해다른세관에교차확인(cross-reference) 을해야함 이러한인도의복잡한관세구조및산정방식은비관세장벽의하나로작용하 며, 이런과정에서투명성의결여와수입업자의부담이문제점으로지적됨 인도의관세당국은또한 WTO규정에따라일반적으로초과할수없는양허관세 율(Bound Tariff Rates) 과실제로부과되는실행관세율(Applied Tariff Rates) 이 일치하지않는것으로알려짐 WTO 에따르면, 인도의평균양허관세율은 2009년도기준 48.6% 였으나, 최혜 국대우(MFN) 관세율은모든물품을대상으로 12.9% 였음 이러한양허관세율과실제관세율의차이로인해인도로수출하는기업들은상 당한불확실성에직면하고있음 인도는모든농산물에대해 WTO 내의양허관세기준을갖고있으나, 30% 이상 의비농산물은아직양허관세기준을갖고있지않음 인도의농산물에대한양허관세율은 100% 에서 300% 로세계에서가장높은수준 이며, 평균 114.2% 임 인도의농산물에대한실행관세율은 2009년기준 32% 로낮았지만, 아직도농 산물과가공식품무역의큰장벽으로존재함 인도는비관세장벽의하나로수입규제목록(negative list) 을유지하고있으며크 게금지품목, 제한품목, 관심품목등세가지로분류됨 금지품목: 수지, 지방, 동물성기름 제한품목: 축산물, 특성화학물 관심품목: 석유제품, 특정의약품

29 통관환경과관련하여세관이수입거래에대해부과하는관세평가기준에대해 꾸준히의문을제기함 수입물품이인도내에서통상거래되는제품의가격보다낮을경우수입물품 의통관자체를거부하는경우가있음 미국의수출업자들이인도세관의관세평가방법이실제거래가치를반영하지 못하고, 실행관세율이상의수출비용을야기한다고보고함 컴퓨터제품및부품을수입할때, 색또는압류되는경우가발생함 광범위한관세평가로인하여과도하게검 인도세관직원들은일반적으로과도한서류를요구하여수입의자유로운흐름 을방해하고, 통관처리지연으로이어진다고지적함 이러한과도한서류는물품, 사용자, 사용목적에따른복잡한관세구조와산정 방식, 다양한면세기준때문인것으로분석됨 이러한불편이계속되는가운데, 인도세관은무역절차의자동화를통하여지 속적으로문제점을개선하고있음

30 Ⅲ. 인도의통관환경 1. 통관및관세제도 가. 통관행정조직 인도관세청조직의공식명칭은관세소비세중앙위원회 (CBEC: Central Board of Excise and Customs) 이며, 재무부(Ministry of Finance) 산하조세청(Department of Revenue) 의구성조직임 관세소비세중앙위원회의주요업무는관세및중앙소비세부과징수에관한정 책입안밀수단속, 관세 소비세및마약과관련한행정업무를처리이며, 세관, 중앙소비세부서, 중앙재정통제분석소를포함한산하기관을관리감독함

31 [ 그림 Ⅲ-1] 인도관세청본청조직도 관세위원장 위원 위원 위원 위원 위원 ( 인사/ 감사) ( 관세/ 환급) ( 재정/ 전산) ( 소비세) ( 조사/ 법무) 감사관관세과조세연구과공공회계위원회법무과 행정과환급과조사과 심사과 자료: 관세청 (2011) 나. 관세의종류및산정방법10) 관세정책은재무부관세소비세중앙위원회 (Central Board of Excise and Customs) 가결정하며관세율은관세율법(Customs Tariff Act,1975) 를기초로하여매년예산안의국회제출시결정됨 인도의수입관세는기본관세(Basic Duty) 와부가관세(Additional Duty, 상계관세 라고도함), 특별부가관세(Special Countervailing Duty, 특별상계관세라고도함) 그리고교육세(Educational Cess) 로구성됨 10) 무역협회(2011), 국가별지식 수출입제도 에서요약, 발췌

32 2010 년의경우, 일반품목의기본관세율은 7.5% 10% 이며, 부가관세는일반적으 로 10%, 특별부가관세는 4%, 교육세는 3% 임 기본관세율과상계관세율은관세소비세중앙위원회 (Central Board of Excise and Customs) 홈페이지에서확인할수있음( 어떤품목의기본관세가 10%, 부가관세가 8%, 교육세는 3%, 특별상계관세가 4% 라면산출방식은아래와같고, 총관세는 24.21% 임 < 표 Ⅲ-1> 관세산정방식 구분세율산식세율 A( 기본관세) B( 부가관세) 8 (100+A) 8% C( 교육세적용1) 3 B 3% D( 교육세적용2) 3 (A+B+C) 3% E( 특별상계관세) 4 (100+A+B+C+D) 4% 자료 : KOTRA(2010) 총관세 A+B+C+D+E 인도는주변국인파키스탄, 스리랑카, 네팔, 방글라데시등서남아국가연합 (SAARC) 국가들과특혜관세협정을맺고이들국가에대해서는품목에따라관 세면제또는감면혜택을주고있음 태국과FTA 협상을타결하고2004년11월부터82개품목에대해조기인하조치 (Early Harvest) 하였으며, 2005년 8 월부터싱가포르와자유무역협정(CECA) 을전 면적으로발효하여실시하고있음

33 중국과는자유무역(FTA) 을추진한다는기본원칙에합의하고, 이를구체화하기위 해양국의공동연구그룹이현재구체적인일정을포함한실천계획을수립하 고있는상황이고아세안과한국과는 CEPA( 포괄적경제협력협정) 를체결하고 2010년 1월 1일부터발효되었음 다. 기타통관관련사항 인도에서일반적인경우통관에소요되는시간은해상운송수입은약 5 근무일, 항공운송은약 2~3근무일이소요됨 일반품목이아닌경우 (SEZ11), EPC 12) 물품등) 는 1~2 일이추가소요되며, 중 고기계류인경우는 10일이상소요됨 세관은일반적으로화물도착후 7 일이후부터는체화료(demmurage charge) 를부과하는데컨테이너운송인경우 5일이후부터항공운송인경우 3일이후 부터체화료를부과함 통관시스템을현대화하고과거에비해많이개선되었다고는하나, 아직도인도는 통관절차가복잡하고, 통관에이전트와세관공무원간의관계가관세액및통 관에영향을미침 통관업무는현지통관사(Customs Clearing Agent) 를통해서이루어지는데원 활한통관을위해추가비용이지불하는경우가있음 사소한서류기재오류등을이유로통관이장기간지연되는경우가있음 인도행정은전반적으로불투명하고실무선의재량권이큰편이며, 통관역시융 통성없는처리관행으로인해기업들의주요애로사항중하나로꼽히고있음 송장(Invoice) 상의가격과소평가(Under Value) 를문제삼아직권으로상품가치 를정하고높은관세를매긴다거나관세혜택이주어지는상품의경우증빙이 11) SEZ: Special Economic Zone, 특별경제구역 12) EPC: Export Promotion Capital, 수출촉진용자본재

34 충분치않다는이유로통관을거부하는사례등이발생하고있음 투자기업의국내모기업제품조달과관련해서이전가격의조정을이용한법 인세과소납부를방지하기위해이전가격과관련된각종증빙을수시및임 의적으로세관에서요구하기도함 인도는통관인프라의부족, 관료주의등으로통관절차가필요이상복잡하다는 지적을받아왔으나, 최근정부가통관제도의개선을위해필요한서류및절차 를간소화해가는추세임 2. 수입통관절차 가. 세관신고절차의흐름 Notifying Section 관련서류제출 Duty Payment Counter 관세납부 TOG Section 컴퓨터코드부여 Duty Challan No. Section Challan No. 부여 Appraiser 수입허용, 관세등평가 Assistant Collector 모든서류체크후서명 TOG Section 확정된관세율입력 Audit Section 관련서류및관세율재검

35 - Notifying Section : 모든관련서류를 Notifying Officer 에제출. Officer는 Bill of Entry, Custom warehouse 측의 Manifest copy와비교확인 - TOG Section : 컴퓨터에입력하고 computer code no. 부여, 관세율등이확정 된후컴퓨터에입력 - Appraiser( 세관감정관) : 관련서류는 Appraiser에게넘겨진후적정관세부과 여부등평가 - Audit Section( 검사): 관련서류및관세등을재검 - Assistant Collector of Customs : 모든서류를세관의 Assistant Collector가 체크한후확인서명 - 관세 Challan No. 부여 - Duty Payment Counter( 관세납부카운터) : 관세를납부하면세관은통관신 고서(Bill of Entry) 사본을 1장떼어내고물품수령증을발급 나. 통관구비서류 인도세관을통해통관하기위해서는신용장개설시, 수입화물의통관시, 바이어 가통관시에따라각각다른서류들이필요함 신용장개설시은행제출서류 - 수출입허가번호(IEC(Importer-Exporter Code) No.) - 구매오더(Purchase Order) - 송장(Invoice) - 공급업체이름(Supplier's Name) - 공급자거래은행명(Name of Supplier's Banker) - 인증서가필요한경우, 해당인증서 수입화물의통관시필요서류 - 공급업자가바이어에게보낼서류

36 - 선하증권(B/L 또는 Air-way Bill No.) - 송장사본(Invoice Copy) - 보험증권(Insurance Policy) 바이어가통관시준비서류 - 수입코드번호(Importer's Code No.) - 수입신고(Import Declaration along with Bill of Entry) - GATT Declaration - 인증서가필요한경우, 인증서 다. 수입규제및비관세장벽13) 인도는 2001년기존의수입수량규제를전면철폐한이후수입에있어별다른 제한을가하지않고있으며, 대부분의품목이 OGL(Open General License) 대상 으로소정의절차를마치면누구나쉽게수입할수있음 인도의품질인증및공업표준규격을부여하는제도로는 BIS(Bureau of Indian Standard) 제도가있으며, 현재까지표준이의무화되어있는품목은 81개품목에 불과하고나머지는임의규격임 BIS 인가신청자들은신청수수료, 수속료, 현장방문관련경비, 테스트비용, 인가서관련비용을모두부담해야하기때문에수출을저해하는무역장벽으 로작용함 식품에대한까다로운유효기간기준도비관세장벽의하나로작용함 수입당시식품의유효기간은본래제품수명의 60% 이상이남아있어야하 며, 제품수명은제조일과유효기간만료일을토대로산출하는데이러한규정은 인도국내산제품과비교하여수입산제품에대한차별적인장애요소임 13) KOTRA(2010), KOTRA 국가정보인도편 수입규제제도 에서요약, 발췌

37 라벨링규정도비관세장벽중의하나이며, 소매를목적으로인도에수입되는모 든제품들은중량및측정기준규정 (Standard of Weights and Measures Rules) 의조항들을준수해야함 통관전루피화로표시된최고소매가(Maximum Retail Price, MRP) 를라벨에 명시하는것은대인도수출업자들에게부담으로작용하며라벨에명시된제 품가격은세금산출근거로활용됨 대부분의경우판매업자들은최고가를실판매가로간주하기때문에정확한최 고가예측이중요함 - 한번정해진 MRP 는수정할수없으며, 가격을인상하기위해서는새로운통관물량부터인상이가능함 바이어의구매거부로인하여세관에서수출품재반출을거부하는사례가발생 하기도함 운송된제품에대해바이어가구매를거부할경우, 수출자는제 3의바이어에 게판매하거나아니면수출지로재반출해야하나, 이경우인도세관에서는원 래계약자( 바이어) 의NOC(Non Objection Certification) 을요구함 - 바이어가이러한점을악용해 NOC를써주지않을경우재반출이불가함 바이어가이런현실을악용해시황이안거나시장상황이불리한경우구매 를거부한후, 수출자의재반출이곤란해진틈을이용해재협상을시도하여매 우유리한조건으로물품을인도받는경우가종종있음 수입식품들에대하여인도관세청은샘플테스트를실시하고있지만인증받는 시간이오래걸리며, 샘플링테스트를실시할만한실험실도부족하고추가적인 비용도발생함 인증을받는시간이오래걸리며, 샘플링테스트를실시할만한실험실도부족 하기때문에제품들은검사를받기위해유료보관창고에장시간방치되어 있으며, 일부창고는식품보관에적합하지않은상태임

38 실험실의검사결과에는이견을제시할수없으며, 검사기간에대한규정도 없으며, 제품구분을정확히하지못해잘못된기준으로검사를실시하는경우 도있음 3. 수출통관절차 수출업자는수출상품의통관을위해서선적서류를작성하기전에반드시사업인 증번호 (PAN 14) based BIN 15) ), 수출입자코드(IEC 16) ) 를인도상공부무역국 (Directorate General of Foreign Trade) 으로부터발급받아야함 EDI 시스템상에서는사업인증번호가무역국온라인시스템으로부터세관의 시스템으로전송됨 수출업자는또한인증된외환딜러코드를등록해야하고, 환급보증을위해지 정된은행의계좌를열어야함 수출촉진계획하에수출하려고하는모든수출업자는세관에등록된관세면제 자격증명서(DEEC, Duty Exemption Entitlement Certificate Book) 를발급받아야 하고, 등록하기위해서는원본서류가필요함 선적전필요서류는수출업자가관계기관이나부서에발급을신청하고, 인증받 고, 제출해야하는서류로서일반적으로상품이수출을위해준비되고실제로선 적하기전에구비되어야하는서류를말함 선적전필요서류는송장, 포장내역서, GR form17) ( 원본과사본), AR-1 form 18) ( 원본과사본), 수출명령서사본, 신용장, 선하증권, 수출면허, 원산지증명서, 14) PAN: Permanent Account Number 15) BIN: Business Identification Number 16) IEC: Importer Exporter Code 17) GR form: Exchange Control Declaration form ( 부록 IV-1 참고) 18) AR-1 form: Application for Removal of Excisable goods on payment of duty ( 부록 IV-2 참고)

39 검사증명서및기타서류임 선적후필요서류는주요선적전서류의인증본과신용장을통한대금지불또 는지정은행을통한대금지불내용을외국구매자에게보여주기위해선적의증 거가은행에제공될수있도록하는기타추가서류로구성됨 선적후필요서류는세관증명송장, 세관증명포장내역서, 수출명령서사본, 신 용장사본, 상업송장, 선하증권, 원산지증명서, 검사증명서, 환어음수표및 GR form 으로구성됨 EDI 시스템을사용하지않는경우, 선하증권을송장, AR-4 form19), 포장내역서와 함께제출하면, 수출부서평가직원에의해상품의가격, 분류, 환급규정, 적용관 세, 물품의수출가능여부를확인한후에감정사에의해서류와물품이검사된후 에수출이승인됨 EDI 시스템을사용하는경우, 시스템에등록된자료의인증을위한체크리스트 가생성 인증후자료가세관서비스센터에제출되고, 선하증권번호를수령 수출품목에대하여과세, 납부 세관직원이감정사와함께 EDI 상의내용 과실제선적물품을비교, 확인및검사 수출승인 의순서로진행됨 수출승인후에선하증권이세관용과수출업자용으로 2 부가발급되고, 선하증권 과검사보고서에세관의확인서명이완료된후, 감정사가선하증권 2부에각각 서명을하고도장을찍음으로절차가완료됨 19) AR-4: Application for removal of excisable goods for export by (Air/Sea/Port/Land) ( 부록 IV-3 참고)

40 Ⅳ. 통관절차별고려사항20) < 표 Ⅳ-1> 통관절차별유의사항 1. 단계 수입신고전 서류준비 유의사항 서류의기재오류나서류상호간불일치를수정하기가매우 어렵기때문에서류작성을철저히해야함 컨테이너별로포장명세서와인보이스를작성해야함 수입업자와협의하여통관업체를지정하는것이효율적임 인도정부는신용장방식으로수입할경우보험가입여부 를철저히점검하기때문에보험가입을반드시점검해야함 - 인도에서는 CIF 조건수입은허용되지만, C&F조건수입시 에는문제가발생할소지가많음 인도는항만, 도로등의인프라가낙후돼있고운송수단도 노후하기때문에내륙운송과정에서사고가자주발생하기 때문에내륙운송보험에가입해야함 EDI 시스템상에서통관이된경우, 공식적인통관신고서 는전산상에생성되기때문에필요치않지만소정의세부 사항을가진화물의통관을위해서는통관신고서가필요함 2. 수입신고 HS 해야함 코드분류는인도내수입업자와협의하여면밀히검토 세관전자자료공유(EDI) 시스템의활용 - 수출입업자, 통관대리인등은관련서류를전산으로제출하 며, 최종단계의물품의검사와물품의인도시기외에세 관에나올필요가없음 자회사- 모회사와같이수입자와수출자가특수관계일때, SVB Questionnaire 를작성하여제출해야함 - 해당서류를작성하여제출할경우 1% 의 Extra Duty Deposit( 보증금) 을지불하게되며, 30일내에해당서류를 작성하여제출하지않을경우 이상향조정됨 5% 까지 Extra Duty Deposit 20) Central Board of Excise and Customs(2011), Government of India Customs Manual 2011 에서요약, 발췌

41 3. 심사및분류 ( 특혜관세, 면세포함) 신용공인프로그램(ACP) 제도의활용 - 신용이공인된수입업자에의해수입되는예상수입화물의규모에맞추어세관은별도의시설을만들수있으며, 세관의국장은급속한통관을위해별도의저장공간, 처리시설등을제공함 관세확정및납부 물품반출및환급 관세확정이후 20% 복리로부과함 8일을초과하면관세납부연체료를연간 - 관세를즉시납부하기어려운경우, 관세사를통해관세확 정을지연시키면연체료를절감할수있음 초과정박시국제관례와다르게내용물도반환하지않고, 오히려초과정박비용을컨테이너소유주에게부과함 - 수입한화주가나타나지않아항만당국이컨테이너를 1년 이상묶어둔사례도있음 1. 수입신고전서류준비단계 수입신고전 서류준비 수입신고 심사및분류 ( 특혜관세, 면세포함 ) 관세확정및 납부 물품반출및 환급 가. 통관절차상특이사항 수입보고서또는수입품목록에인도밖의다른곳이나인도내의다른세관으 로단순히환적하는물품의경우에는관세를부과하지아니하고, 최종도착하는 세관에서통관절차를시행함 (Section 52 to 56 of the Customs Act, 1962) 수입자는관세지불후인도국내에서물품을소비할것인지즉각적인관세지 불없이창고에보관할것인지선택할수있으며, 선택한목적에따라다른색의

42 별도의통관보고서를작성해제출해야함 (Section 46 of the Customs Act, 1962) 수입자는수입물품에대한통관신고서를작성하기전에무역담당관 (Directorate General of Foreign Trade) 로부터수입자코드(IEC, Importer-Export Code) 를발 급받아야하며, 세관전자자료공유(EDI, Electronic Data Interchange) 시스템에서 무역담당관으로부터받은수입자코드가온라인으로등록됨 EDI 시스템상에서통관이된경우, 공식적인통관신고서는전산상에생성되기 때문에필요치않지만소정의세부사항을가진화물의통관을위해서는통관신 고서가필요함 EDI 시스템을통하지않는경우에는 4 부의통관신고서를준비하여, 2부는세관 에, 1 부는송금은행에제출하고, 1부는수입업자가보관함 통관신고서와함께제출하는서류는일반적으로아래와같음 - 송장(Signed invoice) - 물품리스트(Packing list) - 선하증권또는화물인도지시서(Bill of Lading or Delivery Order/Airway Bill) - GATT 관세평가신고서(GATT valuation declaration) - 수입자신고서(Importers/CHA(Customs House Agents) s declaration) - 수입면허(Import license), 필요한경우 - 신용장(Letter of Credit), 필요한경우 - 보험서류(Insurance document) - 산업면허(Industrial License), 필요한경우 - 시험결과(Test report), 화학제품과같은경우 - 관세면제자격증명서원본(DEEC, Duty Exemption Entitlement Certificate Book/DEPB, Duty Entitlement Passbook Scheme), 적용가능한경우 - 카달로그(Catalogue), 화학물품이나기계와같은경우기술적으로기술된 - 기계및여분의물품에대한별도의가치(Separately split up value of spares,

43 components, machineries) - 원산지증명서(Certificate of Origin), 특혜관세가적용되는경우 나. 애로사례및업무상유의점 통관에필요한서류의기재오류나서류상호간불일치를수정하기가매우어려 우며이로인해통관절차가 필수적임 2,3주씩지연되기도하기때문에철저한서류작성이 S 사는신용장개설시 EPS 를 ESP 로기재해이를수정해서통관하는데 3주를 허비함 이경우, 서류상의오기수정과더불어추가적인비용이필요한경우도있음 인도세관은각컨테이너별로내부에들어있는품목의패킹리스트와인보이스 목록이일치하는지를체크하고, 한컨테이너안에서도박스별로화물이일치하는 지를조사하기때문에포장명세서와인보이스를철저히작성해야함 우리나라의경우는한명의수입상에게 4개의컨테이너에해당하는물품을수 출할경우서류를컨테이너별로나누지않고일괄작성함 수입업자와협의하여통관업체를지정하는것이효율적임 우리측에서통관업체를지정하는경우대다수가델리에본사를두고업체임 이들은실질통관업무를각지방세관의다른통관업체에게재하청을주는브 로커가많기때문에수입업자가추천하는통관업체를지정하는것이효율적임 인도정부는신용장방식으로수입할경우보험가입여부를철저히점검하기때 문에보험가입을반드시점검해야함 인도에서는 CIF(cost, insurance and freight, 운임보험료포함인도) 조건수입 은허용되지만 C&F(cost and freight, 보험료제외하고운임까지포함인도) 조 건수입시에는문제가발생할소지가많음

44 특별관계에있는두회사간의수출입은관세포탈이나외화도피가능성이있다 고여기기때문에관계회사수출을피해야함 한국의 P사는인도에설립한자회사에기계수출시 3% 의추가세를내게되어 이의를제기하고로비및협상을통하여당시 1회에한하여면제를받기로함 이를피하기위해서는수출사와수입사의이름이같지않도록다른명의의무 역업체이름을사용하여수출하는것이바람직함 인도는항만, 도로등의인프라가낙후돼있고운송수단도노후하기때문에내륙 운송과정에서사고가자주발생하기때문에내륙운송보험에가입해야함 A 라는우리기업이대형발전프로젝트를수주하여터빈수입시항구에서건 설부지로이동중운송차량이기울어져설비가땅에떨어짐 B 사는인도주정부가마련한공단부지내진입로에서도로포장이되지않아컨 테이너가전복되어기계가쓰지못할만큼부서짐 보험료가선진국의 3배에달하지만운송보험에가입하는것이유리하며우리 나라보다는현지에서가입하는것이저렴함 HS 코드분류는인도내수입자와협의하여면밀히검토해야함 C라는우리투자기업은제도용 T형자를다른품목과함께수입하면서 HS코 드를명확히검토하지않아함께선적한다른품목까지오랫동안세관에묶여 큰손해가발생함 S사는스티로폼원료수입시 HS코드를변경함으로써관세의절반을낮추었음 T사는코코아함유품목의수입자유화가발표되자자사제품의 목에적용시켜신규시장개척에성공함 HS코드를이품 다. 한-인도 CEPA의활용

45 외교통상부 FTA 웹사이트( 에서한-인도 CEPA의구체적인협상내 용과 CEPA 관세율을확인할수있음 부속서 2- 가 인도의對한국양허안 을살펴보면 HS코드별 CEPA 양허관세를 확인할수있으며또한자사품목이즉시철폐인지, 5년내혹은 8년내철폐인지 아니면민감품목이나제외품목인지확인할수있음 인도관세는기본관세, 부가관세, 특별부가관세등으로구성되어있지만, 이중 에서기본관세만이 CEPA의양허대상임 CEPA 원산지증명서발급신청은관세청에수출신고를한후에또는선적후 7 일이내관세청 FTA 포털사이트(fta.customs.go.kr) 나대한상공회의소무역인증서 비스센터(cert.korcham.net/certweb) 를통해온라인으로신청할수있음 2. 수입신고및세관의심사단계 수입신고전 서류준비 수입신고 심사및분류 ( 특혜관세, 면세포함 ) 관세확정및 납부 물품반출및 환급 가. 통관절차상특이사항 물품의가치와관세의결정은관세법 14 항(Section 14 of the Customs Act, 1962) 에의해결정되며, 분류가명확하지않거나자세한검사가요청되는항목에대해 서는통관신고서뒷면에검증된기관의검사결과의평가가첨부되어야함 시험결과보고서를통해세관검사원은통관신고서의최종분류, 물품의가치와 적용된관세( 기본관세, 상계관세, 반덤핑관세등) 에대해평가하고, 최종확인을 위해세관의부국장또는부청장 (Assistant Commissioner/ Deputy Commissioner)

46 에게제출함 관세의평가와계산후에수입관계자는재무부혹은지정은행에관세를지불 한후에물품을반출할수있으며, 수입물품은이미물품분류와관세평가가 이루어진상태이기때문에더이상의검사나확인은필요없음 대부분의경우세관검사관이통관신고서, 송장및관련서류의자료를기초로 평가하며, 수입물품이수입이가능한물품인지혹은제한물품이나금지물품은 아닌지확인한후에재검사를요청할수있음 수입자가물품의분류나관세의평가에대해서만족하지않을경우재심사를청구할 수있으며, 검사관의평가에대한항소는세부규정에따른시간과방법으로가능함 수입자와수출자가특수한관계를형성하고있을때( 예를들면, 자회사- 모회사), 인도에서의수입자가 SVB Questionnaire를작성하여제출해야함 SVB(Special Valuation Branch) 는수출자와수입자의특수관계가가격에영향 을미칠것을고려하여세무당국에서이를전담하는부서임 해당서류를작성하여제출할경우 1% 의 Extra Duty Deposit( 보증금) 을지불 하게되며, 30일내에해당서류를작성하여제출하지않을경우 5% 까지 Extra Duty Deposit 이상향조정됨 나. 인도세관전자자료공유 (EDI) 시스템(ICES, Indian Customs EDI System) ICES 는통관신고서를처리하는수입전자자료공유시스템(ICES/I, India Customs EDI system/imports) 과선하증권을처리하는수출전자자료공유시스템(ICES/E, Indian Customs EDI System/Export) 으로구분됨 수출입업자, 통관대리인등은관련서류를전산으로제출하며, 최종단계의물 품의검사와물품의인도시기이외에는세관에나올필요가없음

47 통관대리인은원격 EDI 시스템(RES, Remote EDI System) 을이용하여전산상 으로통관신고서, 선하증권등관련서류들을제출함 통관신고서평가 EDI 시스템안에서화물신고는세관검사관에게전산상으로 전달되며, 수동평가시스템과같은방법과기준으로평가하지만, EDI 시스템안 에서는모든계산이시스템안에서자동적으로이루어짐 심사후에심사를마친통관신고서는세관서비스센터에서출력되며, 추가서류 는물품의검사시에함께조사되며, 최종통관신고서는세관직원의최종관세 지불확인후에출력됨 3. 특혜관세및면세의적용 수입신고전 서류준비 수입신고 심사및분류 ( 특혜관세, 면세포함 ) 관세확정및 납부 물품반출및 환급 가. 통관절차상특이사항 특별경제구역(SEZ, Special Economic Zone) 입주기업에게는가장대표적으로 특별경제구역에입주요건( 외화수취액 > 외화지출액) 을갖추고입주한기업에대해서는자본재나부품수입에대해관세를면제해주고있음 수출촉진용자본재관세감면(EPCG, Export Promotion Capital Goods) 제도에 따르면, 관세감면을신청한제조또는수출기업은자본재수입시수입관세를 5% 만납부하면됨 이자본재를이용하여수출품목을생산해야하며관세감면금액의최소 8배

48 에해당하는금액을 8년내에수출완료해야함 수출목적자본재관세면제(DFIA, Duty Free Import Authorization) 제도는수출 용원자재의면세수입을가능하게하는제도로수출기업에만적용됨 이제도는표준원재료- 완재품규정(SION, Standard Input and Output Norms) 에따른품목에만해당되는것으로매우제한적인제도임 서비스분야관세면제제도는기존의서비스분야관세면제자격증명 (DFEC, Duty Free Entitlement Certificate) 제도를개선한것으로, 호텔및식당은식품 류및주류수입시자영식당업의경우 20%, 호텔업의경우 5% 의관세면제혜 택을받을수있음 수출유공업체(Status Holder) 의분류를합리적으로개선하기위해최근 3년간의 수출실적에따라 5 등급으로구분하여우수수출업자로선정되는경우, 관세면 제, 통관절차의신속화, 은행보증면제등다양한혜택이주어짐 수출전용기업(EOU, Export Oriented Units), 특별경제구역(SEZ, Special Economic Zone) 혹은소프트파크(STP, Software Technology Park) 등에입주 한기업과인도국내기업간의거래는수출입거래와동등하게취급되어관세가 부과되나, 외환순수취조건등의입주조건을준수하면수입관세가면제됨 나. 신용공인프로그램(ACP, Accredited Credits Programme) 인도세관은 AEO(Authorized Economic Operator) 제도와유사한제도로서인도 세관의법과지침을준수할역량과의지가증명된수입업자를대상으로신용공인프로그램(ACP, Accredited Credits Programme) 을운영중임 이프로그램은신용이공인된수입업자(Accredited Clients) 에게통관절차상의 편의를주기위해기존의제도들(EDI와 RMS 21) ) 이적용되는기존의체계를대

49 체하도록함 RMS 에의해무작위로선택되거나당국의지시에따르지않는특정한패턴이 발견된경우를제외하고는신용공인수입업자들은물품의검사없이수입업 자의자진심사에의해통관을허락함 신용공인업자에의해수입되는예상수입화물의규모에맞추어통관시키기위해 세관은별도의시설을만들수있으며, 세관의국장은급속한통관을위해별도 의저장공간, 처리시설등을제공함 위험관리국(RMD, Risk Management Division) 은 ACP 를관리하고, RMS에신용 공인수입업자의목록을유지함 신용공인수입업자들은세관과 RMD 에의해모니터링되며, 높은수준으로 기준을준수할것이요구됨 준수기준이떨어질경우, 경고가주어지고, 계속해서준수하지않을경우 ACP 인증목록에서제외됨 ACP 제도의오용을방지하기위해신용공인업자들은통관신고서를항상디지털 서명을사용하여등록해야하며, ICEGATE(Indian Customs and Central Excise Electronic Commerce/Electronic Data interchange Gateway) 를통해통관신고서 를등록하고, 지정된은행계좌에관세를납부해야함 ACP 의신용공인을얻기위해서는다음의조건들을충족해야함 루피화로평가된수입물품있어야하고, 이전회계연도에 1억루피이상의수입실적과천만루피이상의관세를지불실 적이있어야하며, 21) 위험관리시스템 (RMS, Risk Management System): 세관의효율성을증대시키기위해특정한통관신고서를기존의자료를통해선별하여결과를 ICES 에특정통관신고서에심사와검사가필요한지아니면관세지불후바로통관이가능한지를통보해주는시스템

50 개인원장계장에천만루피이상의소비세납부실적이있거나인도재무부로부 터수출유공업체(Status Holder) 로인정되어야하고, 이전회계연도에하나이상의인도세관에적어도 등록되어있어야하며, 25개이상의통관신고서가 이전 3 년이내에관세, 소비세, 서비스세에관한다음의경우가없어야함 - 잘못된신고와진술, 공모, 고의억제, 사기의도를포함한관세회피사례 - 압수물품에대한잘못된신고, 은밀하거나승인받지않은누락사례 - 수출촉진제도상의환불, 환급등의혜택을얻기위한잘못된진술과신고, 공 모, 고의억제, 사기사례 - 관세, 소비세, 서비스세의납부지연사례 - 관세및기타세금을회피하기위한미등록사례 세관에의해실행되는공동법령에기록된어떤사례도없어야하며, 물품의분류, 가치평가, 면세혜택의청구등에관하여통관신고서의내용을 수정한사실이이전년도에제출된통관신고서의 수출의무규정의불이행에의해보류된관세가없어야하며, 20% 를넘지않아야하며, 신뢰할만한기록보관및내부조정시스템을보유해야하며, 공인회계기준 에따라야하며, 공인된회계사로부터인증을받은인증서를제출해야함 4. 수입신고수리이후단계 수입신고전 서류준비 수입신고 심사및분류 ( 특혜관세, 면세포함 ) 관세확정및 납부 물품반출및 환급 가. 통관절차상특이사항 확정된관세는지정된은행에서지불해야하고, 지불하기전에은행명과지점명

51 을확인해야하며, 은행에서는세관에제출할지불명세를공증함 서류제출후에실수를발견할때마다통관신고서의수정은부국장의승인으로 가능하고, 수정에대한요청은증빙서류가첨부되어야함 컨테이너번호를수정하고자할때에는화물운송회사의확인서류가필요함 충분한증거가부국장에게제출되었다면, 통과된후에승인됨 통관신고서상내용의수정은상품이 나. 애로사례및업무상유의점 인도세관에서는관세평가후관세액을확정하는데관세확정이후 하면관세납부연체료를연간 20% 복리로부과함 8일을초과 관세를즉시납부하기어려운경우, 체료를절감할수있음 관세사를통해관세확정을지연시키면연 5. 수출및환급단계 수입신고전 서류준비 수입신고 심사및분류 ( 특혜관세, 면세포함 ) 관세확정및 납부 물품반출및 환급 가. 통관절차상특이사항 관세환급제도(Duty Drawback Scheme) 에따르면, 관세환급법에의거운송서 류, 수출면장등을제출하면수출품에관련된원재료수입시지불한관세및소 비세를환급받을수있음 환급신청서는관세소비세중앙위원회(Central Board of Excise & Customs) 홈 페이지 ( 에서받을수있으며신청서를관세소비세중앙위원

52 회에제출한후환급에걸리는시간은보통 6개월정도임 상품의수출후에관세환급신청은 EDI 시스템을통해자동적으로이루어지고, 환급담당직원에의해선착순으로처리됨 선하증권의상태와환급요청의허가는서비스센터의문의에의해확인될수 있으며, 수출업자는서비스센터의문의와부족한내용에대해답해야함 문의와부족한내용에대해답한후에야 EDI 시스템상에등록됨 허가된환급건에대해서는시스템을통해은행으로이전되며, 좌에환급내용에상당하는금액이입금됨 수출업자의계 나. 애로사례및업무상유의점 국제관례에의하면 2개월정도지나면항만측이내용물을꺼낸후컨테이너는 선사에반환하는것이보통이나인도에서는오히려초과정박비용 (Demurrage Charge) 을컨테이너소유주에게부과함 컨테이너로수입한화주가나타나지않아항만당국이컨테이너를 항구에묶어둔사례도있음 1년이상

53 부록 Ⅰ. Business Tip22) 인도인들은시간엄수를높이평가하지만스스로가실천하지않는편이며, 언제 든지약속이바뀔가능성이있다는것을염두에두고스케쥴을유동성있게잡 는것이좋음 계약체결과관련된의사결정은오직최고위층에의해서만이루어지며, 리층은의사결정을내리지는않지만어느정도영향력을갖고있음 중간관 근무시간은통상 9시 30분에서 5 시까지이며, 인도경영층은 11시에서 4시사이에 약속을잡는것을선호함 수많은종교적휴일에는비즈니스가이루어지지않으며, 지역별로서로다른공 휴일들이있고, 해마다날짜가바뀌므로사전에미리확인해야함 스케쥴변경과지연은인도비즈니스의일부분이며, 인도가정에서아이들을결 혼시키고, 관혼상제를치르고, 일가친척과양친을보살피는것은남자의일임을 고려해야함 남성은정장과넥타이를갖추어야하고, 더운날씨에는넥타이착용을생략할수 있으며, 가죽으로된의상, 지갑, 벨트는피해야함 인도인들은개방적이고우호적이며서구국가에비해사행활에대한관념이낮은 편이기때문에때로는지나치게사적인질문을하는경우도있음 22) KOTRA(2010), KOTRA 新인도비즈니스가이드 pp

54 인도인에게있어가족과개인의생활에대해서로이야기하는것은매우일반 적이며심지어가족에대해자주물어보는것을우호의표시로해석하기도함 인도인들은직접적인반대표시를하지않으므로드러내놓고반대의사를표사히 는것은적대적인태도로인식함 인도인들에게매우인기있는세가지화제는정치, 크리켓, 영화이며, 최근에경제 개발에관한내용이추가되었음 인도인들은자신들의풍부한문화유산에자긍심을갖고있으며, 특히외국인들에 게그들의역사와전통에대해이야기하는것을즐김 종교에관해서논하는것은가급적피하는것이좋지만한편으로종교는그들의 일상에매우깊게뿌리박고있기때문에특정종교의식에대한순수한질문은 환여받을수있음 대부분의국민이파키스탄에대해서매우좋지않은감정을갖고있기때문에 이와관련된주제는피하는것이좋음 자신들의경제발전을매우자랑스러워하기때문에빈곤문제에대해이야기하는 것을매우꺼리며, 만약외국인이먼저그런주제를꺼낸다면아주무례한비판 으로받아들이기쉬움 인도사람들은성(surname) 을일반적으로사용하며특히북인도에서는그러하며, 여성은남편의성을따름 한사람의지위는나이, 학력, 직업, 카스트에따라정해지는경향이있으며특히정 부기관에근무하는것은민간부문에종사하는것보다훨씬고상한것으로인식됨

55 부록 Ⅱ. 주요유관기관정보 주인도대한민국대사관 웹페이지 이메일 대사관 주소 9 Chandragupta Marg, Chanakyapuri Extension, New Delhi , INDIA 전화번호 팩스번호 영사부 전화번호 이메일 여권등일반영사업무 : (+91-11) , (+91) 사건사고 : (+91-11) , (+91) ( 비자) : ( 여권) : ( 사건사고) : 팩스번호 KOTRA 주소 뉴델리무역관(KBC) #2, 12th Floor, DLF Cyber Terraces, Building 5-A, DLF Cyber City Phase-III, Gurgaon , Haryana, India 전화번호 팩스번호 이메일

56 KOTRA 주소 뭄바이무역관(KBC) No. 93, 9th Floor, Maker Chambers Ⅵ, Nariman Point, Mumbai , India 전화번호 팩스번호 이메일 KOTRA 주소 첸나이무역관(KBC) No. 463, Swami Building (Paravatham Block), Anna Salai, Teynampet, Chennai 전화번호 팩스번호 이메일 인도상공회의소 (Federation of Indian Chambers of Commerce and Industry; FICCI) 웹페이지 주소 FICCI, Federation House, Tansen Marg, New Delhi 전화번호 팩스번호 , 이메일

57 인도관세소비세중앙위원회 웹페이지 주소 Directorate of Publicity & Public Relations, Customs & Central Excise, Central Revenues Building, I.P. Estate, New Delhi 전화번호 팩스번호 이메일 인도관세평가국 웹페이지 주소 Directorate General of Valuation, Mumbai, New Custom House Annexe (7th floor), Ballard Estate, Mumbai 전화번호 , 팩스번호 , , 이메일 인도국가무역정보센터 웹페이지 주소 NCTI Complex, Pragati Maidan, New Delhi 전화번호 , 50, 53 팩스번호 이메일

58 부록 III. 인도의수출입통관절차 (Procedure for Clearance of Imported and Export Goods) 23) I. Import: (a) Bill of Entry Cargo Declaration: 1. Goods imported in a vessel/aircraft attract customs duty and unless these are not meant for customs clearance at the port/airport of arrival by particular vessel/aircraft and are intended for transit by the same vessel/aircraft or transshipment to another customs station or to any place outside India, detailed customs clearance formalities of the landed goods have to be followed by the importers. In regard to the transit goods, so long as these are mentioned in import report/igm for transit to any place outside India, Customs allows transit without payment of duty. Similarly for goods brought in by particular vessel aircraft for transshipment to another customs station detailed customs clearance formalities at the port/airport of landing are not prescribed and simple transshipment procedure has to be followed by the carrier and the concerned agencies. The customs clearance formalities have to be complied with by the importer after arrival of the goods at the other customs station. There could also be cases of transshipment of the goods after unloading to a port outside India. Here also simpler procedure for transshipment has been prescribed by 23) 수입수출상품의통관절차인도관세소비세중앙위원회관세평가국홈페이지, (Directorate General of Valuation, Cental Board of Excise and Customs):

59 regulations, and no duty is required to be paid. (Sections 52 to 56 of the Customs are relevant in this regard). 2. For other goods, which are offloaded importers, have the option to clear the goods for home consumption after payment of the duties leviable or to clear them for warehousing without immediate discharge of the duties leviable in terms of the warehousing provisions built in the Customs Act. Every importer is required to file in terms of the Section 46 an entry (which is called Bill of entry) for home consumption or warehousing in the form, as prescribed by regulations. 3. If the goods are cleared through the EDI system no formal Bill of Entry is filed as it is generated in the computer system, but the importer is required to file a cargo declaration having prescribed particulars required for processing of the entry for customs clearance. 4. The Bill of entry, where filed, is to be submitted in a set, different copies meant for different purposes and also given different colour scheme, and on the body of the bill of entry the purpose for which it will be used is generally mentioned in the non-edi declaration. 5. The importer clearing the goods for domestic consumption has to file bill of entry in four copies; original and duplicate are meant for customs, third copy for the importer and the fourth copy is meant for the bank for making remittances. 6. In the non-edi system alongwith the bill of entry filed by the importer or his representative the following documents are also generally required: - Signed invoice Packing list

60 Bill of Lading or Delivery Order/Airway Bill GATT declaration form duly filled in Importers/CHA s declaration License wherever necessary Letter of Credit/Bank Draft/wherever necessary Insurance document Import license Industrial License, if required Test report in case of chemicals Adhoc exemption order DEEC Book/DEPB in original Catalogue, Technical write up, Literature in case of machineries, spares or chemicals as may be applicable Separately split up value of spares, components machineries Certificate of Origin, if preferential rate of duty is claimed No Commission declaration 7. While filing the bill of entry and giving various particulars as prescribed therein the correctness of the information given has also to be certified by the importer in the form a declaration at the foot of the bill of entry and any mis-declaration/incorrect declaration has legal consequences, and due precautions should be taken by importer while signing these declarations. 8. Under the EDI system, the importer does not submit documents as such for assessment but submits declarations in electronic format containing all the relevant information to the Service Centre. A signed paper copy of the declaration is taken by the service centre operator for non-repudiability of the declaration. A checklist is generated for verification of data by the importer/cha. After verification, the data is submitted to the system by the Service Centre Operator and system then generates a B/E Number, which is

61 endorsed on the printed checklist and returned to the importer/cha. No original documents are taken at this stage. Original documents are taken at the time of examination. The importer/cha also need to sign on the final document after Customs clearance. 9. The first stage for processing a bill of entry is what is termed the noting of the bill of entry, vis-à-vis, the IGM filed by the carrier. In the non-edi system the importer has to get the bill of entry noted in the concerned unit which checks the consignment sought to be cleared having been manifested in the particular vessel and a bill of entry number is generated and indicated on all copies. After noting the bill of entry gets sent to the appraising section of the Custom House for assessment functions, payment of duty etc. In the EDI system, the Steamer Agents get the manifest filed through EDI or by using the service centre of the Custom House and the noting aspect is checked by the system itself which also generates bill of entry number. 10. After noting/registration of the Bill of entry, it is forwarded manually or electronically to the concerned Appraising Group in the Custom House dealing with the commodity sought to be cleared. Appraising Wing of the Custom House has a number of Groups dealing with earmarked commodities falling under different Chapter Headings of the Customs Tariff and they take up further scrutiny for assessment, import permissibility etc. angle. (b) Assessment: 11. The basic function of the assessing officer in the appraising groups is to determine the duty liability taking due note of any exemptions or benefits claimed under different export promotion schemes. They have also to check whether there are any restrictions or prohibitions on the goods imported and

62 if they require any permission/license/permit etc., and if so whether these are forthcoming. Assessment of duty essentially involves proper classification of the goods imported in the customs tariff having due regard to the rules of interpretations, chapter and sections notes etc., and determining the duty liability. It also involves correct determination of value where the goods are assessable on ad valorem basis. The assessing officer has to take note of the invoice and other declarations submitted alongwith the bill of entry to support the valuation claim, and adjudge whether the transaction value method and the invoice value claimed for the basis of assessment is acceptable, or value needs to be redetermined having due regard to the provisions of Section 14 and the valuation rules issued thereunder, the case law and various instructions on the subject. He also takes note of the contemporaneous values and other information on valuation available with the Custom House. 12. Where the appraising officer is not very clear about the description of the goods from the document or as some doubts about the proper classification, which may be possible only to determine after detailed examination of the nature of the goods or testing of its samples, he may give an examination order in advance of finalisation of assessment including order for drawing of representative sample. This is done generally on the reverse of the original copy of the bill of entry which is presented by the authorized agent of the importer to the appraising staff posted in the Docks/Air Cargo Complexes where the goods are got examined in the presence of the importer s representative. 13. On receipt of the examination report the appraising officers in the group assesses the bill of entry. He indicates the final classification and valuation in the bill of entry indicating separately the various duties such as basic,

63 countervailing, anti-dumping, safeguard duties etc., that may be leviable. Thereafter the bill of entry goes to Assistant Commissioner/Deputy Commissioner for confirmation depending upon certain value limits and sent to comptist who calculates the duty amount taking into account the rate of exchange at the relevant date as provided under Section 14 of the Customs Act. 14. After the assessment and calculation of the duty liability the importer s representative has to deposit the duty calculated with the treasury or the nominated banks, whereafter he can go and seek delivery of the goods from the custodians. 15. Where the goods have already been examined for finalization of classification or valuation no further examination/checking by the dock appraising staff is required at the time of giving delivery and the goods can be taken delivery after taking appropriate orders and payment of dues to the custodians, if any. 16. In most cases, the appraising officer assessees the goods on the basis of information and details furnished to the importer in the bill of entry, invoice and other related documents including catalogue, write-up etc. He also determines whether the goods are permissible for import or there are any restriction/prohibition. He may allow payment of duty and delivery of the goods on what is called second check/appraising basis in case there are no restriction/prohibition. In this method, the duties as determined and calculated are paid in the Custom House and appropriate order is given on the reverse of the duplicate copy of the bill of entry and the importer or his agent after paying the duty submits the goods for examination in the import sheds in the docks etc., to the examining staff. If the goods are found to be

64 as declared andno other discrepancies/mis-declarations etc., are detected, the importer or his agent can clear the goods after the shed appraiser gives out of charge order. 17. Wherever the importer is not satisfied with the classification, rate of duty or valuation as may be determined by the appraising officer, he can seek an assessment order. An appeal against the assessment order can be made to appropriate appellate authority within the time limits and in the manner prescribed. (c) EDI Assessment: 18. In the EDI system of handling of the documents/declarations for taking import clearances as mentioned earlier the cargo declaration is transferred to the assessing officer in the groups electronically. 19. The assessing officer processes the cargo declaration on screen with regard to all the parameters as given above for manual process. However in EDI system, all the calculations are done by the system itself. In addition, the system also supplies useful information for calculation of duty, for example, when a particular exemption notification is accepted, the system itself gives the extent of exemption under that notification and calculates the duty accordingly. Similarly, it automatically applies relevant rate of exchange in force while calculating. Thus no comptist is required in EDI system. If assessing officer needs any clarification from the importer, he may raise a query. The query is printed at the service centre and the party replies to the query through the service centre. 20. After assessment, a copy of the assessed bill of entry is printed in the service

65 centre. Under EDI, documents are normally examined at the time of examination of the goods. Final bill of entry is printed after out of charge is given by the Custom Officer. 21. In EDI system, in certain cases, the facility of system appraisal is available. Under this process, the declaration of importer is taken as correct and the system itself calculates duty which is paid by the importer. In such case, no assessing officer is involved. 22. Also, a facility of tele-enquiry is provided in certain major Customs stations through which the status of documents filed through EDI systems could be ascertained through the telephone. If nay query is raised, the same may be got printed through fax in the office of importer/exporter/cha. (d) Examination of Goods: 23. All imported goods are required to be examined for verification of correctness of description given in the bill of entry. However, a part of the consignment is selected on random selection basis and is examined. In case the importer does not have complete information with him at the time of import, he may request for examination of the goods before assessing the duty liability or, if the Customs Appraiser/Assistant Commissioner feels the goods are required to be examined before assessment, the goods are examined prior to assessment. This is called First Appraisement. The importer has to request for first check examination at the time of filing the bill of entry or at data entry stage. The reason for seeking First Appraisement is also required to be given. On original copy of the bill of entry, the Customs Appraiser records the examination order and returns the bill of entry to the importer/cha with the direction for examination, who is to take it to the import shed for examination of the goods in the shed. Shed Appraiser/Dock examiner

66 examines the goods as per examination order and records his findings. In case group has called for samples, he forwards sealed samples to the group. The importer is to bring back the said bill of entry to the assessing officer for assessing the duty. Appraiser assesses the bill of entry. It is countersigned by Assistant/Deputy Commissioner if the value is more than Rs. 1 lakh. 24. The goods can also be examined subsequent to assessment and payment of duty. This is called Second Appraisement. Most of the consignments are cleared on second appraisement basis. It is to be noted that whole of the consignment is not examined. Only those packages which are selected on random selection basis are examined in the shed. 25. Under the EDI system, the bill of entry, after assessment by the group or first appraisement, as the case may be, need to be presented at the counter for registration for examination in the import shed. A declaration for correctness of entries and genuineness of the original documents needs to be made at this stage. After registration, the B/E is passed on to the shed Appraiser for examination of the goods. Along-with the B/E, the CHA is to present all the necessary documents. After completing examination of the goods, the Shed Appraiser enters the report in System and transfers first appraisement B/E to the group and gives 'out of charge' in case of already assessed Bs/E. Thereupon, the system prints Bill of Entry and order of clearance (in triplicate). All these copies carry the examination report, order of clearance number and name of Shed Appraiser. The two copies each of B/E and the order are to be returned to the CHA/Importer, after the Appraiser signs them. One copy of the order is attached to the Customs copy of B/E and retained by the Shed Appraiser. (e) Green Channel facility:

67 26. Some major importers have been given the green channel clearance facility. It means clearance of goods is done without routine examination of the goods. They have to make a declaration in the declaration form at the time of filing of bill of entry. The appraisement is done as per normal procedure except that there would be no physical examination of the goods. Only marks and number are to be checked in such cases. However, in rare cases, if there are specific doubts regarding description or quantity of the goods, physical examination may be ordered by the senior officers/investigation wing like SIIB. (f) Execution of Bonds: 27. Wherever necessary, for availing duty free assessment or concessional assessment under different schemes and notifications, execution of end use bonds with Bank Guarantee or other surety is required to be furnished. These have to be executed in prescribed forms before the assessing Appraiser. (g) Payment of Duty: 28. The duty can be paid in the designated banks or through TR-6 challans. Different Custom Houses have authorised different banks for payment of duty. It is necessary to check the name of the bank and the branch before depositing the duty. Bank endorses the payment particulars in challan which is submitted to the Customs. (h) Amendment of Bill of Entry: 29. Whenever mistakes are noticed after submission of documents, amendments

68 to the of entry is carried out with the approval of Deputy/Assistant Commissioner. The request for amendment may be submitted with the supporting documents. For example, if the amendment of container number is required, a letter from shipping agent is required. Amendment in document may be permitted after the goods have been given out of charge i.e. goods have been cleared on sufficient proof being shown to the Deputy/Assistant Commissioner. (i) Prior Entry for Bill of Entry: 30. For faster clearance of the goods, provision has been made in section 46 of the Act, to allow filing of bill of entry prior to arrival of goods. This bill of entry is valid if vessel/aircraft carrying the goods arrive within 30 days from the date of presentation of bill of entry. 31. The importer is to file 5 copies of the bill of entry and the fifth copy is called Advance Noting copy. The importer has to declare that the vessel/aircraft is due within 30 days and they have to present the bill of entry for final noting as soon as the IGM is filed. Advance noting is available to all imports except for into bond bill of entry and also during the special period. (j) Mother Vessel/Feeder vessel: 32. Often in case of goods coming by container ships they are transferred at an intermediate ports (like Ceylon) from mother vessel to smaller vessels called feeder vessels. At the time of filing of advance noting B/E, the importer does not know as to which vessel will finally bring the goods to Indian port. In such cases, the name of mother vessel may be filled in on the basis of the bill of lading. On arrival of the feeder vessel, the bill of entry may be

69 amended to mention names of both mother vessel and feeder vessel Specialised Schemes. 33. The import of goods are made under specialised schemes like DEEC or EOU etc. The importer in such cases is required to execute bonds with the Customs authorities for fulfillment of conditions of respective notifications. If the importer fails to fulfill the conditions, he has to pay the duty leviable on those goods. The amount of bond would be equal to the amount of duty leviable on the imported goods. The bank guarantee is also required alongwith the bond. However, the amount of bank guarantee depends upon the status of the importer like Super Star Trading House/Trading House etc. (k) Bill of Entry for Bond/Warehousing: 34. A separate form of bill of entry is used for clearance of goods for warehousing. All documents as required to be attached with a Bill of Entry for home consumption are also required to be filed with bill of entry for warehousing. The bill of entry is assessed in the same manner and duty payable is determined. However, since duty is not required to be paid at the time of warehousing of the goods, the purpose of assessing the goods at this stage is to secure the duty in case the goods do not reach the warehouse. The duty is paid at the time of ex-bond clearance of goods for which an ex-bond bill of entry is filed. The rate of duty applicable to imported goods cleared from a warehouse is the rate in-force on the date on which the goods are actually removed from the warehouse. (References: Bill of Entry (Forms) Regulations, 1976, ATA carnet (Form Bill of Entry and Shipping Bill) Regulations, 1990, Uncleared goods (Bill of entry) regulation, 1972,, CBEC Circulars No. 22/97, dated 4/7/1997, 63/97, dated 21/11/1997)

70 II. Export: For clearance of export goods, the export or his agents have to undertake the following formalities: (a) Registration: 35. The exporters have to obtain PAN based Business Identification Number(BIN) from the Directorate General of Foreign Trade prior to filing of shipping bill for clearance of export goods. Under the EDI System, PAN based BIN is received by the Customs System from the DGFT online. The exporters are also required to register authorised foreign exchange dealer code (through which export proceeds are expected to be realised) and open a current account in the designated bank for credit of any drawback incentive. 36. Whenever a new Airline, Shipping Line, Steamer Agent, port or airport comes into operation, they are required to be registered into the Customs System. Whenever, electronic processing of shipping bill etc. is held up on account of non-registration of these entities, the same is to be brought to the notice of Assistant/Deputy Commissioner in-charge of EDI System for registering the new entity in the system. (b) Registration in the case of export under export promotion schemes: 37. All the exporters intending to export under the export promotion scheme need to get their licences/deec book etc. registered at the Customs Station. For such registration, original documents are required

71 (c) Processing of Shipping Bill-Non-EDI: 38. Under manual system, shipping bills or, as the case may be, bills of export are required to be filed in format as prescribed in the Shipping Bill and Bill of Export (Form) regulations, The bills of export are being used if clearance of export goods is taken at the Land Customs Stations. Different forms of shipping bill/bill of export have been prescribed for export of duty free goods, export of dutiable goods and export under drawback etc. 39. Shipping Bills are required to be filed along with all original documents such as invoice, AR-4, packing list etc. The assessing officer in the Export Department checks the value of the goods, classification under Drawback schedule in case of Drawback Shipping Bills, rate of duty/cess where applicable, exportability of goods under EXIM policy and other laws inforce. The DEEC/DEPB Shipping bills are processed in the DEEC group. In case of DEEC Shipping bills, the assessing officer verifies that the description of the goods declared in the shipping bill and invoice match with the description of the resultant product as given in the DEEC book. If the assessing officer has any doubts regarding value, description of goods, he may call for samples of the goods from the docks. He may also call for any other information required by him for processing of shipping bill. He may assess the shipping bill after visual inspection of the sample or may send it for test and pass the shipping bill provisionally. 40. Once, the shipping bill is passed by the Export Department, the exporter or his agent present the goods to the shed appraiser (export) in docks for examination. The shed appraiser may mark the document to a Custom officer (usually an examiner) for examining the goods. The examination is carried out under the supervision of the shed appraiser (export). If the description and other particulars of the goods are found to be as declared, the shed

72 appraiser gives a let export order, after which the exporter may contact the preventive superintendent for supervising the loading of goods on to the vessel. 41. In case the examining staff in the docks finds some discrepancy in the goods, they may mark the shipping bill back to export department/deec group with their observations as well as sample of goods, if needed. The export department re-considers the case and decide whether export can be allowed, or amendment in description, value etc. is required before export and whether any other action is required to be taken under the Customs Act, 1962 for mis-declaration of description of value etc. (d) Processing of Shipping Bill-EDI: 42. Under EDI System, declarations in prescribed format are to be filed through the Service Centers of Customs. A checklist is generated for verification of data by the exporter/cha. After verification, the data is submitted to the System by the Service Center operator and the System generates a Shipping Bill Number, which is endorsed on the printed checklist and returned to the exporter/cha. For export items which are subject to export cess, the TR-6 challans for cess is printed and given by the Service Center to the exporter/cha immediately after submission of shipping bill. The cess can be paid on the strength of the challan at the designated bank. No copy of shipping bill is made available to exporter/cha at this stage. (e) Octroi procedure, Quota Allocation and Other certification for Export Goods: 43. The quota allocation label is required to be pasted on the export invoice. The

73 allocation number of AEPC is to be entered in the system at the time of shipping bill entry. The quota certification of export invoice needs to be submitted to Customs along-with other original documents at the time of examination of the export cargo. For determining the validity date of the quota, the relevant date needs to be the date on which the full consignment is presented to the Customs for examination and duly recorded in the Computer System. In EDI System at Delhi Air cargo, the quota information is automatically verified from the AEPC/TEXPROCIL system. 44. Since the shipping bill is generated only after the 'let export order' is given by Customs, the exporter may make use of export invoice or such other document as required by the Octroi authorities for the purpose of Octroi exemption. (f) Arrival of Goods at Docks: 45. The goods brought for the purpose of examination and subsequent 'let export' is allowed entry to the Dock on the strength of the checklist and other declarations filed by the exporter in the Service Center. The Port authorities have to endorse the quantity of goods actually received on the reverse of the Check List. (g) System Appraisal of Shipping Bills: 46. In many cases the Shipping Bill is processed by the system on the basis of declarations made by the exporters without any human intervention. In other cases where the Shipping Bill is processed on screen by the Customs Officer, he may call for the samples, if required for confirming the declared value or for checking classification under the Drawback Schedule. He may also give any special instructions for examination of goods, if felt necessary

74 (h) Status of Shipping Bill: 47. The exporter/cha can check up with the query counter at the Service Center whether the Shipping Bill submitted by them in the system has been cleared or not, before the goods are brought into the Docks for examination and export. In case any query is raised, the same is required to be replied through the service center or in case of CHAs having EDI connectivity through their respective terminals. The Customs officer may pass the Shipping Bill after all the queries have been satisfactorily replied to. (i) Customs Examination of Export Cargo: 48. After the receipt of the goods in the dock, the exporter/cha may contact the Customs Officer designated for the purpose present the check list with the endorsement of Port Authority and other declarations as aforesaid along with all original documents such as, Invoice and Packing list, AR-4, etc. Customs Officer may verify the quantity of the goods actually received and enter into the system and thereafter mark the Electronic Shipping Bill and also hand over all original documents to the Dock Appraiser of the Dock who many assign a Customs Officer for the examination and intimate the officers name and the packages to be examined, if any, on the check list and return it to the exporter or his agent. 49. The Customs Officer may inspect/examine the shipment along with the Dock Appraiser. The Customs Officer enters the examination report in the system. He then marks the Electronic Bill along with all original documents and checklist to the Dock Appraiser. If the Dock Appraiser is satisfied that the particulars entered in the system conform to the description given in the original documents and as seen in the physical examination, he may proceed

75 to allow "let export" for the shipment and inform the exporter or his agent. (j) Variation Between the Declaration & Physical Examination: 50. The check list and the declaration along with all original documents is retained by the Appraiser concerned. In case of any variation between the declaration in the Shipping Bill and physical documents/examination report, the Appraiser may mark the Electronic Shipping Bill to the Assistant Commissioner/Deputy Commissioner of Customs (Exports). He may also forward the physical documents to Assistant Commissioner/Deputy Commissioner of Customs (Exports) and instruct the exporter or his agent to meet the Assistant Commissioner/Deputy Commissioner of Customs (Exports) for settlement of dispute. In case the exporter agrees with the views of the Department, the Shipping Bill needs to be processed accordingly. Where, however, the exporter disputes the view of the Department principles of natural justice is required to be followed before finalisation of the issue. (k) Stuffing / Loading of Goods in Containers 51. The exporter or his agent should hand over the exporter copy of the shipping bill duly signed by the Appraiser permitting "Let Export" to the steamer agent who may then approach the proper officer (Preventive Officer) for allowing the shipment. In case of container cargo the stuffing of container at Dock is dome under Preventive Supervision. Loading of both containerized and bulk cargo is done under Preventive Supervision. The Customs Preventive Superintendent (Docks) may enter the particulars of packages actually stuffed in to the container, the bottle seal number particulars of loading of cargo container on board into the system and endorse these details on the exporter copy of the shipping bill presented to

76 him by the steamer agent. If there is a difference in the quantity/number of packages stuffed in the containers/goods loaded on vessel the Superintendent (Docks) may put a remark on the shipping bill in the system and that shipping bill requires amendment or changed quantity. Such shipping bill also may not be taken up for the purpose of sanction of Drawback/DEEC logging, till the shipping bill is suitably amended for the changed quantity. The Customs Preventive Officer supervising the loading of container and general cargo in to the vessel may give "Shipped on Board" endorsement on the exporters copy of the shipping bill. (l) Drawal of Samples: 52. Where the Appraiser Dock (export) orders for samples to be drawn and tested, the Customs Officer may proceed to draw two samples from the consignment and enter the particulars thereof along with details of the testing agency in the ICES/E system. There is no separate register for recording dates of samples drawn. Three copies of the test memo are prepared by the Customs Officer and are signed by the Customs Officer and Appraising Officer on behalf of Customs and the exporter or his agent. The disposals of the three copies of the test memo are as follows: - Original to be sent along with the sample to the test agency. Duplicate Customs copy to be retained with the 2nd sample. Triplicate Exporter s copy. 53. The Assistant Commissioner/Deputy Commissioner if he considers necessary, may also order for sample to be drawn for purpose other than testing such as visual inspection and verification of description, market value inquiry, etc

77 (m) Amendments: 54. Any correction/amendments in the checklist generated after filing of declaration can be made at the service center, provided, the documents have not yet been submitted in the system and the shipping bill number has not been generated. Where corrections are required to be made after the generation of the shipping bill No. or after the goods have been brought into the Export Dock, amendments is carried out in the following manners. If the goods have not yet been allowed "let export" amendments may be permitted by the Assistant Commissioner (Exports). Where the "Let Export" order has already been given, amendments may be permitted only by the Additional/Joint Commissioner, Custom House, in charge of export section. 55. In both the cases, after the permission for amendments has been granted, the Assistant Commissioner/Deputy Commissioner (Export) may approve the amendments on the system on behalf of the Additional /Joint Commissioner. Where the print out of the Shipping Bill has already been generated, the exporter may first surrender all copies of the shipping bill to the Dock Appraiser for cancellation before amendment is approved on the system. (n) Export of Goods Under Claim for Drawback: 56. After actual export of the goods, the Drawback claim is processed through EDI system by the officers of Drawback Branch on first come first served basis. There is no need for filing separate drawback claims. The status of the shipping bills and sanction of DBK claim can be ascertained from the query counter set up at the service center. If any query has been raised or deficiency noticed, the same is shown on the terminal. A print out of the query/deficiency may be obtained by the authorized person of the exporter

78 from the service center. The exporters are required to reply to such queries through the service center. The claim will come in queue of the EDI system only after reply to queries/deficiencies are entered by the Service Center. 57. All the claims sanctioned on a particular day are enumerated in a scroll and transferred to the Bank through the system. The bank credits the drawback amount in the respective accounts of the exporters. Bank may send a fortnightly statement to the exporters of such credits made in their accounts. 58. The Steamer Agent/Shipping Line may transfer electronically the EGM to the Customs EDI system so that the physical export of the goods is confirmed, to enable the Customs to sanction the drawback claims. (o) Generation of Shipping Bills: 59. After the "let export" order is given on the system by the Appraiser, the Shipping Bill is generated by the system in two copies i.e., one Customs copy, one exporter s copy (E.P. copy is generated after submission of EGM). After obtaining the print out the appraiser obtains the signatures of the Customs Officer on the examination report and the representative of the CHA on both copies of the shipping bill and examination report. The Appraiser thereafter signs & stamps both the copies of the shipping bill at the specified place. 60. The Appraiser also signs and stamps the original & duplicate copy of SDF. Customs copy of shipping bill and original copy of the SDF is retained along with the original declarations by the Appraiser and forwarded to Export Department of the Custom House. He may return the exporter copy and the second copy of the SDF to the exporter or his agent

79 61. As regards the AEPC quota and other certifications, these are retained along with the shipping bill in the dock after the shipping bill is generated by the system. At the time of examination, apart from checking that the goods are covered by the quota certifications, the details of the quota entered into the system needs to be checked. (p) Export General Manifest: 62. All the shipping lines/agents need to furnish the Export General Manifests, Shipping Bill wise, to the Customs electronically within 7 days from the date of sailing of the vessel. 63. Apart from lodging the EGM electronically the shipping lines need to continue to file manual EGMs along with the exporter copy of the shipping bills as per the present practice in the export department. The manual EGMs need to be entered in the register at the Export Department and the Shipping lines may obtain acknowledgements indicating the date and time at which the EGMs were received by the Export Department. 64. The above is the general procedure for export under EDI Systems. However special procedures exist for specified schemes, details of which may be obtained from the Public Notice/Standing Orders issued by the respective Commissionerates

80 부록 Ⅳ. 인도관세법 (THE CUSTOMS TARIFF ACT, 1975) Ⅰ. THE ACT An act to consolidate and amend the law relating to customs duties. Be it enacted by Parliament in the Twenty-sixth Year of the Republic of India as follows:- 1. Short title, extent and commencement (1) This Act may be called the Customs Tariff Act, (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. 2. Duties specified in the Schedules to be levied The rates at which duties of customs shall be levied under the Customs Act, 1962, are specified in the First and Second Schedules, 3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges (1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produced or

81 manufactured in India and if such excise duty on a like article is leviable at any percentage of its value, the additional duty to which the imported article shall be so liable shall be calculated at that percentage of the value of the imported article: Provided that in case of any alcoholic liquor for human consumption imported into India, the Central Government may, by notification in the Official Gazette, specify the rate of additional duty having regard to the excise duty for the time being leviable on a like alcoholic liquor produced or manufactured in different States or, if a like alcoholic liquor is not produced or manufactured in any State, then, having regard to the excise duty which would be leviable for the time being in different States on the class or description of alcoholic liquor to which such imported alcoholic liquor belongs. Explanation. In this sub-section, the expression the excise duty for the time being leviable on a like article if produced or manufactured in India means the excise duty for the time being in force which would be leviable on a like article if produced or manufactured in India or, if a like article is not so produced or manufactured, which would be leviable on the class or description of articles to which the imported article belongs, and where such duty is leviable at different rates, the highest duty. (2) For the purpose of calculating under subsections (1) and (3), the additional duty on any imported article, where such duty is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962, be the aggregate of (i) the value of the imported article determined under sub-section (1) of section 14 or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; and

82 (ii) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962, and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include (a) the duty referred to in sub-sections (1), (3) and (5); (b) the safeguard duty referred to in sections 8B and 8C; (c) the countervailing duty referred to in section 9; and (d) the anti-dumping duty referred to in section 9A: Provided that in case of an article imported into India, (a) in relation to which it is required, under the provisions of the Standards of Weights and Measures Act, 1976 or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such article; and (b) where the like article produced or manufactured in India, or in case where such like article is not so produced or manufactured, then, the class or description of articles to which the imported article belongs, is the goods specified by notification in the Official Gazette under sub-section (1) of section 4A of the Central Excise Act, 1944, the value of the imported article shall be deemed to be the retail sale price declared on the imported article less such amount of abatement, if any, from such retail sale price as the Central Government may, by notification in the Official Gazette, allow in respect of such like article under sub-section (2) of section 4A of the Central Excise Act, Provided further that in the case of an article imported into India, where the Central Government has fixed a tariff value for the like article produced or manufactured in India under sub-section (2) of section 3 of the Central Excise Act, 1944, the value of the imported article shall be deemed to be such tariff

83 value. Explanation. Where on any imported article more than one retail sale price is declared, the maximum of such retail sale price shall be deemed to be the retail sale price for the purposes of this section. (3) If the Central Government is satisfied that it is necessary in the public interest to levy on any imported article [whether on such article duty is leviable under subsection (1) or not] such additional duty as would counterbalance the excise duty leviable on any raw materials, components and ingredients of the same nature as, or similar to those, used in the production or manufacture of such article, it may, by notification in the Official Gazette, direct that such imported article shall, in addition, be liable to an additional duty representing such portion of the excise duty leviable on such raw materials, components and ingredients as, in either case, may be determined by rules made by the Central Government in this behalf. (4) In making any rules for the purposes of subsection (3), the Central Government shall have regard to the average quantum of the excise duty payable on the raw materials, components or ingredients used in the production or manufacture of such like article. (5) If the Central Government is satisfied that it is necessary in the public interest to levy on any imported article [whether on such article duty is leviable under subsection (1) or, as the case may be, sub-section ( 3) or not] such additional duty as would counter-balance the sales tax, value added tax, local tax or any other charges for the time being leviable on a like article on its sale, purchase or transportation in India, it may, by notification in the Official Gazette, direct that such imported article shall,

84 in addition, be liable to an additional duty at a rate not exceeding four per cent. of the value of the imported article as specified in that notification. Explanation. In this sub-section, the expression sales tax, value added tax, local tax or any other charges for the time being leviable on a like article on its sale, purchase or transportation in India means the sales tax, value added tax, local tax or other charges for the time being in force, which would be leviable on a like article if sold, purchased or transported in India or, if a like article is not so sold, purchased or transported, which would be leviable on the class or description of articles to which the imported article belongs, and where such taxes, or, as the case may be, such charges are leviable at different rates, the highest such tax or, as the case may be, such charge. (6) For the purpose of calculating under sub-section (5), the additional duty on any imported article, the value of the imported article shall, notwithstanding anything contained in sub-section ( 2), or section 14 of the Customs Act, 1962, be the aggregate of (i) the value of the imported article determined under sub-section (1) of section 14 of the Customs Act, 1962 or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; and (ii) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962, and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include (a) the duty referred to in sub-section (5); (b) the safeguard duty referred to in sections 8B and 8C; (c) the countervailing duty referred to in section 9; and (d) the anti-dumping duty referred to in section 9A

85 (7) The duty chargeable under this section shall be in addition to any other duty imposed under this Act or under any other law for the time being in force. (8) The provisions of the Customs Act, 1962 and the rules and regulations made thereunder, including those relating to drawbacks, refunds and exemption from duties shall, so far as may be, apply to the duty chargeable under this section as they apply in relation to the duties leviable under that Act. 3A. Special additional duty (1) Any article which is imported into India shall in addition be liable to a duty (hereinafter referred to in this section as the special additional duty), which shall be levied at a rate to be specified by the Central Government, by notification in the Official Gazette, having regard to the maximum sales tax, local tax or any other charges for the time being leviable on a like article on its sale or purchase in India: Provided that until such rate is specified by the Central Government, the special additional duty shall be levied and collected at the rate of eight per cent of the value of the article imported into India. Explanation. In this sub-section, the expression "maximum sales tax, local tax or any other charges for the time being leviable on a like article on its sale or purchase in India" means the maximum sales-tax, local tax, other charges for the time being in force, which shall be leviable on a like article, if sold or purchased in India, or if a like article is not so sold or purchased which shall be leviable on the class or description of articles to which the imported article belongs

86 (2) For the purpose of calculating under this section the special additional duty on any imported article, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962 or section 3 of this Act, be the aggregate of (i) the value of the imported article determined under sub-section (1) of section 14 of the Customs Act, 1962 (52 of 1962) or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; (ii) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962 (52 of 1962), and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but not includes - (a) the safeguard duty referred to in sections 8B and 8C; (b) the countervailing duty referred to in section 9; (c) the anti-dumping duty referred to in section 9A; (d) the special additional duty referred to in subsection (1); and (iii)the additional duty of customs chargeable on that article under section 3 of this Act. (3) The duty chargeable under this section shall be in addition to any other duty imposed under this Act or under any other law for the time being in force. (4) The provisions of the Customs Act, 1962 (52 of 1962), and the rules and regulations made thereunder, including those relating to refunds and exemptions from duties shall, so far as may be, apply to the duty chargeable under this section as they apply in relation to the duties leviable under that Act

87 (5) Nothing contained in this section shall apply to any article, which is chargeable to additional duties levied under sub-section (1) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957). 4. Levy of duty where standard rate and preferential rate are specified (1) Where in respect of any article a preferential rate of revenue duty is specified in the First Schedule, or is admissible by virtue of a notification under section 25 of the Customs Act, 1962, the duty to be levied and collected shall be at the standard rate, unless the owner of the article claims at the time of importation that it is chargeable with a preferential rate of duty, being the produce or manufacture of such preferential area as is notified under sub-section (3) and the article is determined, in accordance with the rules made under sub-section (2), to be such produce or manufacture. (2) The Central Government may, by notification in the Official Gazette, make rules for determining if any article is the produce or manufacture of any preferential areas. (3) For the purposes of this section and the First Schedule, preferential area means any country or territory which the Central Government may, by notification in the Official Gazette, declare to be such area. (4) Notwithstanding anything contained in subsection (1), where the Central Government is satisfied that, in the interests of trade including promotion of exports, it is necessary to take immediate action for discontinuing the preferential rate, or increasing the preferential rate to a rate not exceeding the standard rate, or decreasing the preferential rate, in respect of an article

88 specified in the First Schedule, the Central Government may, by notification in the Official Gazette, direct an amendment of the said Schedule to be made so as to provide for such discontinuance of, or increase or decrease, as the case may be, in the preferential rate. (5) Every notification issued under sub-section (3) or sub-section (4) shall, as soon as may be after it is issued, be laid before each House of Parliament. 5. Notifications to be laid before Parliament (1) Whereunder a trade agreement between the Government of India and the Government of a foreign country or territory, duty at a rate lower than that specified in the First Schedule is to be charged on articles which are the produce or manufacture of such foreign country or territory, the Central Government may, by notification in the Official Gazette, make rules for determining if any article is the produce or manufacture of such foreign country or territory and for requiring the owner to make a claim at the time of importation, supported by such evidence as may be prescribed in the said rules, for assessment at the appropriate lower rate under such agreement. (2) If any question arises whether any trade agreement applies to any country or territory, or whether it has ceased to apply to India or any foreign country or territory, it shall be referred to the Central Government for decision and the decision of the Central Government shall be final and shall not be liable to be questioned in any court of law. 6. Power of Central Government to levy protective duties in certain cases (1) Where the Central Government, upon a recommendation made to it in this

89 behalf by the Tariff Commission established under the Tariff Commission Act, 1951 (50 of 1951), is satisfied that circumstances exist which render it necessary to take immediate action to provide for the protection of the interests of any industry established in India, the Central Government may, by notification in the Official Gazette, impose on any goods imported into India in respect of which the said recommendation is made, a duty of customs of such amount, not exceeding the amount proposed in the said recommendation, as it thinks fit. (2) Every duty imposed on any goods under sub-section (1) shall, for the purposes of this Act, be deemed to have been specified in the First Schedule as the duty leviable in respect of such goods. (3) Where a notification has been issued under sub-section (1), the Central Government shall, unless the notification is in the meantime rescinded, have a Bill introduced in Parliament, as soon as may be, but in any case during the next session of Parliament following the date of the issue of the notification to give effect to the proposals in regard to the continuance of a protective duty of customs on the goods to which the notification relates, and the notification shall cease to have effect when such Bill becomes law, whether with or without modifications, but without prejudice to the validity of anything previously done thereunder. Provided that if the notification under sub-section (1) is issued when Parliament is in session, such a Bill shall be introduced in Parliament during that session: Provided further that where for any reason a Bill as aforesaid does not become law within six months from the date of its introduction in Parliament, the notification shall cease to have effect on the expiration of the said period

90 of six months, but without prejudice to the validity of anything previously done thereunder. 7. Duration of protective duties and power of Central Government to alter them (1) When the duty specified in respect of any article in the First Schedule is characterised as protective in Column (5) of that Schedule, that duty shall have effect only up to and inclusive of the date, if any, specified in that Schedule. (2) Where in respect of any such article the Central Government is satisfied after such inquiry as it thinks necessary that such duty has become ineffective or excessive for the purpose of securing the protection intended to be afforded by it to a similar article manufactured in India and that circumstances exist which render it necessary to take immediate action, it may, by notification in the Official Gazette, increase or reduce such duty to such extent as it thinks necessary. (3) Every notification under sub-section (2), in so far as it relates to increase of such duty, shall be laid before each House of Parliament if it is sitting as soon as may be after the issue of the notification, and if it is not sitting within seven days of its re-assembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder

91 (4) For the removal of doubts, it is hereby declared that any notification issued under sub-section (2), including any such notification approved or modified under sub-section (3), may be rescinded by the Central Government at any time by notification in the Official Gazette. 8. Emergency power of Central Government to increase or levy export duties (1) Where, in respect of any article, whether included in the Second Schedule or not, the Central Government is satisfied that the export duty leviable thereon should be increased or that an export duty should be levied, and that circumstances exist which render it necessary to take immediate action, the Central Government may, by notification in the Official Gazette, direct an amendment of the Second Schedule to be made so as to provide for an increase in the export duty leviable or, as the case may be, for the levy of an export duty, on that article. (2) The provisions of sub-sections (3) and (4) of Section 7 shall apply to any notification issued under sub-section (1) as they apply in relation to any notification increasing duty issued under sub-section (2) of Section 7. 8A. Emergency power of Central Government to increase import duties (1) Where in respect of any article included in the First Schedule, the Central Government is satisfied that the import duty leviable thereon under section 12 of the Customs Act (52 of 1962), should be increased and that circumstances exist which render it necessary to take immediate action, it may, by notification in the Official Gazette, direct an amendment of that Schedule to be made so as to provide for an increase in the import duty leviable on such article to such extent as it thinks necessary:

92 Provided that the Central Government shall not issue any notification under this sub-section for substituting the rate of import duty in respect of any article as specified by an earlier notification issued under this sub-section by that Government before such earlier notification has been approved with or without modifications under sub-section (2). (2) The provisions of sub-sections (3) and (4) of Section 7 shall apply to any notification issued under sub-section (1) as they apply in relation to any notification increasing duty issued under sub-section (2) of Section 7. 8B. Power of Central Government to impose safeguard duty (1) If the Central Government, after conducting such enquiry as it deems fit, is satisfied that any article is imported into India in such increased quantities and under such conditions so as to cause or threatening to cause serious injury to domestic industry, then, it may, by notification in the Official Gazette, impose a safeguard duty on that article: Provided that no such duty shall be imposed on an article originating from a developing country so long as the share of imports of that article from that country does not exceed three per cent or where the article is originating from more than one developing countries, then, so long as the aggregate of the imports from all such countries taken together does not exceed nine per cent of the total imports of that article into India. Provided further that the Central Government may, by notification in the Official Gazette, except such quantity of any article as it may be specified in the notification, when imported from any country or territory into India, from payment of the whole or part of the safeguard duty leviable thereon

93 (2) The Central Government may, pending the determination under sub-section (1) impose a provisional safeguard duty under this sub-section on the basis of a preliminary determination that increased imports have caused or threatened to cause serious injury to a domestic industry: Provided that where, on final determination, the Central Government is of the opinion that increased imports have not caused or threatened to cause serious injury to a domestic industry, it shall refund the duty so collected: Provided further that the provisional safeguard duty shall not remain in force for more than two hundred days from the date on which it was imposed. (2A) Notwithstanding anything contained in subsection (f) and sub-section (2), a notification issued under sub-section (f) or any safeguard duty imposed under subsection (2), unless specifically made applicable in such notification or such imposition, as the case may be, shall not apply to articles imported by a hundred per cent. exportoriented undertaking or a unit in a free trade zone or in a special economic zone. Explanation. - For the purposes of this section, the expressions "hundred per cent. export-oriented undertaking", "free trade zone" and "special economic zone" shall have the meanings assigned to them in Explanation 2 to sub-section (f) of section 3 of Central Excise Act, (3) The duty chargeable under this section shall be in addition to any other duty imposed under this Act or under any other law for the time being in force. (4) The duty imposed under this section shall, unless revoked earlier, cause to

94 have effect on the expiry of four years from the date of such imposition: Provided that if the Central Government is of the opinion that the domestic industry has taken measures to adjust to such injury or threat thereof and it is necessary that the safeguard duty should continue to be imposed, it may extend the period of such imposition: Provided further that in no case the safeguard duty shall continue to be imposed beyond a period of ten years from the date on which such duty was first imposed. (4A) The provisions of the Customs Act, 1962 and the rules and regulations made thereunder,including those relating to the date for determination of rate of duty, assessment, non-levy, shortlevy, refunds, interest, appeals, offences and penalties shall, as far as may be, apply to the dutychargeable under this section as they apply in relation to duties leviable under that Act. (5) The Central Government may, by notification in the Official Gazette, make rules for the purposes of this section, and without prejudice to the generality of the foregoing, such rules may provide for the manner in which articles liable for safeguard duty may be identified and for the manner in which the causes of serious injury or causes of threat of serious injury in relation to such articles may be determined and for the assessment and collection of such safeguard duty. (6) For the purposes of this section,- (a) "developing country" means a country notified by the Central Government in the Official Gazette for the purposes of this section; (b) "domestic industry" means the producers

95 (i) as a whole of the like article or a directly competitive article in India; or (ii) whose collective output of the like article or a directly competitive article in India constitutes a major share of the total production of the said article in India; (c) "serious injury" means an injury causing significant overall impairment in the position of a domestic industry; (d) "threat of serious injury" means a clear and imminent danger of serious injury. (7) Every notification issued under this section shall, as soon as may be after it is issued, be laid before each House of Parliament. [Validation of certain actions taken under section 8B of Act 51 of 1975] Any action taken or anything done or omitted to be done or purported to have been taken or done or omitted to be done under any rule, regulation, notification or order made or issued under the Customs Act, or any notification or order issued under such rule or regulation at any time during the period commencing on and from the 14th day of May, 1997 and ending with the day, the Finance (No. 2) Bill, 2009 receives the assent of the President shall be deemed to be, and to have always been, for all purposes, as validly and effectively taken or done or omitted to be done as if the amendment made in section 8B of the Customs Tariff Act by section 94 of Finance (No. 2) Act, 2009 had been in force at all material times and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, (a) any action taken or anything done or omitted to be done, during the said period in respect of any goods, under any such rule, regulation, notification or order, shall be deemed to be and shall be deemed always to have been, as validly taken or done or omitted to be done as if the amendment made

96 by the said section had been in force at all material times; (b) no suit or other proceedings shall be maintained or continued in any court, tribunal or other authority for any action taken or anything done or omitted to be done, in respect of any goods, under any such rule, regulation, notification or order, and no enforcement shall be made by any court, of any decree or order relating to such action taken or anything done or omitted to be done as if the amendment made by the said section had been in force at all material times; (c) recovery shall be made of all such amounts of duty or interest or penalty or fine or other charges which have not been collected or, as the case may be, which have been refunded, as if the amendment made by the said section had been in force at all material times. Explanation. For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force. 8C. Power of Central Government to impose transitional product specific safeguard duty on imports from the People's Republic of China 24) (1) Notwithstanding anything contained in section 8B, if the Central Government, after conducting such enquiry as it deems fit, is satisfied that any article is imported into India, from the People's Republic of China, in such increased quantities and under such conditions so as to cause or threatening to cause market disruption to domestic industry, then, it may, by notification in the Official Gazette, impose a safeguard duty on that article: Provided that the Central Government may, by notification in the Official 24) Inserted by Sec.123 of the Finance Bill,

97 Gazette, exempt such quantity of any article as it may specify in the notification, when imported from People's Republic of China into India, from payment of the whole or part of the safeguard duty leviable thereon. (2) The Central Government may, pending the determination under sub-section (1), impose a provisional safeguard duty under this sub-section on the basis of a preliminary determination that increased imports have caused or threatened to cause market disruption to a domestic industry: Provided that where, on final determination, the Central Government is of the opinion that increased imports have not caused or threatened to cause market disruption to a domestic industry, it shall refund the duty so collected: Provided further that the provisional safeguard duty shall not remain in force for more than two hundred days from the date on which it was imposed. (3) Notwithstanding anything contained in subsections (1) and (2), a notification issued under sub-section (1) or any safeguard duty imposed under sub-section (2), unless specifically made applicable in such notification or such imposition, as the case may be, shall not apply to articles imported by a hundred per cent. export-oriented undertaking or a unit in a free trade zone or in a special economic zone. Explanation.- For the purposes of this section, the expressions "hundred per cent. export-oriented undertaking", "Free trade zone" and "special economic zone" shall have the meanings respectively assigned to them in Explanation 2 to sub-section (1) of section 3 of the Central Excise Act, (4) The duty chargeable under this section shall be in addition to any other duty imposed under this Act or under any other law for the time being in

98 force. (5) The duty imposed under this section shall, unless revoked earlier, cease to have effect on the expiry of four years from the date of such impositions: Provided that if the Central Government is of the opinion that such article continues to be imported into India, from People's Republic of China, in such increased quantities so as to cause or threatening to cause market disruption to domestic industry and the safeguard duty should continue to be imposed, it may extend the period of such imposition for a period not beyond the period of ten years from the date on which the safeguard duty was first impose. (5A) The provisions of the Customs Act, 1962 and the rules and regulations made thereunder, including those relating to the date for determination of rate of duty, assessment, non-levy, short levy, refunds, interest, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that Act. (6) The Central Government may, by notification in the Official Gazette, make rules for the purposes of this section, and without prejudice to the generality of the foregoing, such rules may provide for the manner in which articles liable for safeguard duty may be identified and for the manner in which the causes of market disruption or causes of threat of market disruption in relation to such articles may be determined and for the assessment and collection of such safeguard duty. (7) For the purposes of this section,- (a) "domestic industry" means the producers

99 (i) as a whole of a like article or a directly competitive article in India; or (ii) whose collective output of a like article or a directly competitive article in India constitutes a major share of the total produced of the total production of the said article in India; (b) "market disruption" shall be caused whenever imports of a like article or a directly competitive article produced by the domestic industry, increase rapidly, either absolutely or relatively, so as to be a significant cause of material injury, or threat of material injury, to the domestic industry; (c) "threat of market disruption" means a clear and imminent danger of market disruption. (8) Every notification issued under this section shall, as soon as may be after it is issued, be laid before each House of Parliament. [Validation of certain actions taken under section 8C of Act 51 of 1975] Any action taken or anything done or omitted to be done or purported to have been taken or done or omitted to be done under any rule, regulation, notification or order made or issued under the Customs Act, or any notification or order issued under such rule or regulation at any time during the period commencing on and from the 11th day of May, 2002 and ending with the day, the Finance (No. 2) Bill, 2009 receives the assent of the President shall be deemed to be, and to have always been, for all purposes, as validly and effectively taken or done or omitted to be done as if the amendment made in section 8C of the Customs Tariff Act by section 96 of the Finance (No. 2) Act, 2009 had been in force at all material times and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, (a) any action taken or anything done or omitted to be done, during the said

100 period in respect of any goods, under any such rule, regulation, notification or order, shall be deemed to be and shall be deemed always to have been, as validly taken or done or omitted to be done as if the amendment made by the said section had been in force at all material times; (b) no suit or other proceedings shall be maintained or continued in any court, tribunal or other authority for any action taken or anything done or omitted to be done, in respect of any goods, under any such rule, regulation, notification or order, and no enforcement shall be made by any court, of any decree or order relating to such action taken or anything done or omitted to be done as if the amendment made by the said section had been in force at all material times; (c) recovery shall be made of all such amounts of duty or interest or penalty or fine or other charges which have not been collected or, as the case may be, which have been refunded, as if the amendment made by the said section had been in force at all material times. Explanation. For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force. 9. Countervailing duty on subsidized articles 25) (1) Where any country or territory pays, or bestows, directly or indirectly, any subsidy upon the manufacture or production therein or the exportation therefrom of any article including any subsidy on transportation of such article, then, upon the importation of any such article into India, whether the same is imported directly from the country of manufacture, production or otherwise, and whether it is imported in the same condition as when exported from the country of manufacture or production or has been 25) Amended by Sec. 61(a) of Finance Bill,

101 changed in condition by manufacture, production or otherwise, the Central Government may, by notification in the Official Gazette, impose a counteravailing duty not exceeding the amount of such subsidy. Explanation. - For the purposes of this section, a subsidy shall be deemed to exist if - (a) there is financial contribution by a government, or any public body in the exporting or producing country or territory*, that is, where - (i) a government practice involves a direct transfer of funds (including grants, loans and equity infusion), or potential direct transfer of funds or liabilities, or both; (ii) government revenue that is otherwise due is foregone or not collected (including fiscal incentives) (iii) a government provides goods or services other than general infrastructure or purchases goods; (iv) a government makes payments to a funding mechanism, or entrusts or directs a private body to carry out one or more of the type of functions specified in clauses (i) to (iii) above which would normally be vested in the government and the practice in, no real sense, differs from practices normally followed by governments; or (b) a government grants or maintains any form of income or price support, which operates directly or indirectly to increase export of any article from, or to reduce import of any article into, its territory, and a benefit is thereby conferred. (2) The Central Government may, pending the determination in accordance with the provisions of this section and the rules made thereunder of the amount of subsidy, impose a countervailing duty under this subsection not exceeding the amount of such subsidy as provisionally estimated by it and if such countervailing duty exceeds the subsidy as so determined,

102 (a) the Central Government shall, having regard to such determination and as soon as may be after such determination, reduce such countervailing duty; and (b) refund shall be made of so much of such countervailing duty which has been collected as is in excess of the countervailing duty as so reduced. (3) Subject to any rules made by the Central Government, by notification in the Official Gazette, the countervailing duty under sub-section (1) or sub-section (2) shall not be levied unless it is determined that - (a) the subsidy relates to export performance; (b) the subsidy relates to the use of domestic goods over imported goods in the export article; or (c) the subsidy has been conferred on a limited number of persons engaged in manufacturing, producing or exporting the article unless such a subsidy is for - (i) research activities conducted by or on behalf of persons engaged in the manufacture, production or export; (ii) assistance to disadvantaged regions within the territory of the exporting country; or (iii) assistance to promote adaptation of existing facilities to new environmental requirements. (4) If the Central Government is of the opinion that the injury to the domestic industry which is difficult to repair, is caused by massive imports in a relatively short period, of the article benefiting from subsidies paid or bestowed and where in order to preclude the recurrence of such injury, it is necessary to levy countervailing duty retrospectively, the Central Government may, by notification in the Official Gazette, levy countervailing duty from a date prior to the date of imposition of countervailing duty under sub-section (2) but not beyond ninety days from the date of

103 notification under that sub-section and notwithstanding any thing contained in any law for the time being in force, such duty shall be payable from the date as specified in the notification issued under this sub-section. (5) The countervailing duty chargeable under this section shall be in addition to any other duty imposed under this Act or any other law for the time being in force. (6) The countervailing duty imposed under this section shall, unless revoked earlier, cease to have effect on the expiry of five years from the date of such imposition. Provided that if the Central Government, in a review, is of the opinion that the cessation of such duty is likely to lead to continuation or recurrence of subsidization and injury, it may, from time to time, extend the period of such imposition for a further period of five years and such further period shall commence from the date of order of such extension: Provided further that where a review initiated before the expiry of the aforesaid period of five years has not come to a conclusion before such expiry, the countervailing duty may continue to remain in force pending the outcome of such a review for a further period not exceeding one year. (7) The amount of any such subsidy as referred to in sub-section (1) or sub-section (2) shall, from time to time, be ascertained and determined by the Central Government, after such inquiry as it may consider necessary and the Central Government may, by notification in the Official Gazette, make rules for the identification of such articles and for the assessment and collection of any countervailing duty imposed upon the importation thereof under this section

104 (7A) The provisions of the Customs Act, 1962 and the rules and regulations made thereunder, including those relating to the date for determination of rate of duty, assessment, non-levy, short levy, refunds, interest, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that Act. (8) Every notification issued under this section shall, as soon as may be after it is issued, be laid before each House of Parliament. [Validation of certain actions taken under section 8C of Act 51 of 1975] Any action taken or anything done or omitted to be done or purported to have been taken or done or omitted to be done under any rule, regulation, notification or order made or issued under the Customs Act, or any notification or order issued under such rule or regulation at any time during the period commencing on and from the 11th day of of January, 1995 and ending with the day, the Finance (No. 2) Bill, 2009 receives the assent of the President shall be deemed to be, and to have always been, for all purposes, as validly and effectively taken or done or omitted to be done as if the amendment made in section 9 of the Customs Tariff Act by section 98 of the Finance (No. 2) Act, 2009 had been in force at all material times and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority,- (a) any action taken or anything done or omitted to be done, during the said period in respect of any goods, under any such rule, regulation, notification or order, shall be deemed to be and shall be deemed always to have been,

105 as validly taken or done or omitted to be done as if the amendment made by the said section had been in force at all material times; (b) no suit or other proceedings shall be maintained or continued in any court, tribunal or other authority for any action taken or anything done or omitted to be done, in respect of any goods, under any such rule, regulation, notification or order, and no enforcement shall be made by any court, of any decree or order relating to such action taken or anything done or omitted to be done as if the amendment made by the said section had been in force at all material times; (c) recovery shall be made of all such amounts of duty or interest or penalty or fine or other charges which have not been collected or, as the case may be, which have been refunded, as if the amendment made by the said section had been in force at all material times. Explanation. - For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force. 9A. Anti-dumping duty on dumped articles 26) (1) Where any article is exported by an exporter or producer from any country or territory (hereafter in this section referred to as the exporting country or territory) to India at less than its normal value, then, upon the importation of such article into India, the Central Government may, by notification in the Official Gazette, impose an anti-dumping duty not exceeding the margin of dumping in relation to such article. Explanation.-For the purposes of this section,- (a) margin of dumping in relation to an article, means the difference 26) Amended by Sec 61(b) of Finance bill,

106 between its export price and its normal value; (b) export price, in relation to an article, means the price of the article exported from the exporting country or territory and in cases where there is no export price or where the export price is unreliable because of association or a compensatory arrangement between the exporter and the importer or a third party, the export price may be constructed on the basis of the price at which the imported articles are first resold to an independent buyer or if the article is not resold to an independent buyer, or not resold in the condition as imported, on such reasonable basis as may be determined in accordance with the rules made under sub-section (6); (c) normal value, in relation to an article, means- (i) the comparable price, in the ordinary course of trade, for the like article when destined 27) for consumption in the exporting country or territory as determined in accordance with the rules made under sub-section (6); or (ii) when there are no sales of the like article in the ordinary course of trade in the domestic market of the exporting country or territory, or when because of the particular market situation or low volume of the sales in the domestic market of the exporting country or territory, such sales do not permit a proper comparison, the normal value shall be either- (a) comparable representative price of the like article when exported from the exporting country or territory to an appropriate third country as determined in accordance with the rules made under sub-section (6); or (b) the cost of production of the said article in the country of origin along with reasonable addition for administrative, selling and general costs, and for profits, as determined in accordance with the rules made under 27) Amended by Sec 61(b) of Finance bill,

107 subsection(6): Provided that in the case of import of the article from a country other than the country of origin and where the article has been merely transhipped through the country of export or such article is not produced in the country of export or there is no comparable price in the country of export, the normal value shall be determined with reference to its price in the country of origin. (2) The Central Government may, pending the determination in accordance with the provisions of this section and the rules made thereunder of the normal value and the margin of dumping in relation to any article, impose on the importation of such article into India an anti-dumping duty on the basis of a provisional estimate of such value and margin and if such anti-dumping duty exceeds the margin as so determined,- (a) the Central Government shall, having regard to such determination and as soon as may be after such determination, reduce such anti-dumping duty; and (b) refund shall be made of so much of the antidumping duty which has been collected as is in excess of the anti-dumping duty as so reduced. (2A) Notwithstanding anything contained in subsection (1) and sub-section (2), a notification issued under sub-section (1) or any anti-dumping duty imposed under subsection (2), unless specifically made applicable in such notification or such imposition, as the case may be, shall not apply to articles imported by a hundred per cent. exportoriented undertaking or a unit in a free trade zone or in a special economic zone. Explanation. - For the purposes of this section, the expressions "hundred per cent. export-oriented undertaking", "free trade zone" and "special economic zone" shall have the meanings assigned to them in Explanations 2 to

108 sub-section (f) of section 3 of Central Excise Act, (3) If the Central Government, in respect of the dumped article under inquiry, is of the opinion that - (i) there is a history of dumping which caused injury or that the importer was, or should have been, aware that the exporter practices dumping and that such dumping would cause injury; and (ii) the injury is caused by massive dumping of an article imported in a relatively short time which in the light of the timing and the volume of imported article dumped and other circumstances is likely to seriously undermine the remedial effect of the antidumping duty liable to be levied, the Central Government may, by notification in the Official Gazette, levy anti-dumping duty retrospectively from a date prior to the date of imposition of anti-dumping duty under sub-section (2) but not beyond ninety days from the date of notification under that sub-section, and notwithstanding any thing contained in any other law for the time being in force, such duty shall be payable at such rate and from such date as may be specified in the notification. (4) The anti-dumping duty chargeable under this section shall be in addition to any other duty imposed under this Act or under any other law for the time being in force. (5) The anti-dumping duty imposed under this section shall, unless revoked earlier, cease to have effect on the expiry of five years from the date of such imposition: Provided that if the Central Government, in a review, is of the opinion that the cessation of such duty is likely to lead to continuation or recurrence of dumping and injury, it may, from time to time, extend the period of such

109 imposition for a further period of five years and such further period shall commence from the date of order of such extension. Provided further that where a review initiated before the expiry of the aforesaid period of five years has not come to a conclusion before such expiry, the anti-dumping duty may continue to remain in force pending the outcome of such a review for a further period not exceeding one year. (6) The margin of dumping as referred to in subsection (1) or sub-section (2) shall, from time to time, be ascertained and determined by the Central Government, after such inquiry as it may consider necessary and the Central Government may, by notification in the Official Gazette, make rules for the purposes of this section, and without prejudice to the generality of the foregoing such rules may provide for the manner in which articles liable for any anti-dumping duty under this section may be identified and for the manner in which the export price and the normal value of and the margin of dumping in relation to, such articles may be determined and for the assessment and collection of such anti-dumping duty. (6A) The margin of dumping in relation to an article, exported by an exporter or producer, under inquiry under subsection (6) shall be determined on the basis of records concerning normal value and export price maintained, and information provided, by such exporter or producer: Provided that where an exporter or producer fails to provide such records or information, the margin of dumping for such exporter or producer shall be determined on the basis of facts available.; (7) Every notification issued under this section shall, as soon as may be after it is issued, be laid before each House of Parliament

110 (8) The provisions of the Customs Act, 1962 and the rules and regulations made thereunder, including those relating to the date for determination of rate of duty, assessment, non-levy, short levy, refunds, interest, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that Act. 28) [Validation of certain actions taken under section 9A of Act 51 of 1975] Any action taken or anything done or omitted to be done or purported to have been taken or done or omitted to be done under any rule, regulation, notification or order made or issued under the Customs Act, or any notification or order issued under such rule or regulation at any time during the period commencing on and from the 1st day of January, 1995 and ending with the day, the Finance (No. 2) Bill, 2009 receives the assent of the President shall be deemed to be, and to have always been, for all purposes, as validly and effectively taken or done or omitted to be done as if the amendment made in section 9A of the Customs Tariff Act by clause (iii) of section 100 of the Finance (No. 2) Act, 2009 had been in force at all material times and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority,- (a) any action taken or anything done or omitted to be done, during the said period in respect of any goods, under any such rule, regulation, notification or order, shall be deemed to be and shall be deemed always to have been, as validly taken or done or omitted to be done as if the amendment made by the said section had been in force at all material times; 28) Substituted on and from the Ist day of January,

111 (b) no suit or other proceedings shall be maintained or continued in any court, tribunal or other authority for any action taken or anything done or omitted to be done, in respect of any goods, under any such rule, regulation, notification or order, and no enforcement shall be made by any court, of any decree or order relating to such action taken or anything done or omitted to be done a if the amendment made by the said section had been in force at all material times; (c) recovery shall be made of all such amounts of duty or interest or penalty or fine or other charges which have not been collected or, as the case may be, which have been refunded, as if the amendment made by the said section had been in force at all material times. Explanation. - For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force. 9AA. (1) Where an importer proves to the satisfaction of the Central Government that he has paid any anti-dumping duty imposed under sub-section (1) of section 9A on any article, in excess of the actual margin of dumping in relation to such article, he shall be entitled to refund of such excise duty; Provided that such importer shall not be entitled to refund of so much of such excess duty under this sub-section which is refundable under sub-section (2) of section 9A. Explanation.- For the purposes of this sub-section, the expressions, "margin of dumping", "export price" and "normal value" shall have the same meaning respectively assigned to them in the Explanation to sub-section (1) of section

112 9A. (2) the Central Government may, by notification in the Official Gazette, make rules to - (i) provide for the manner in which and the time within which the importer may make application for the purposes of sub-section (1); (ii) authorise theofficer of the Central Government who shall dispose of such application on behalf of the Central Government within the time specified in such rules; and (iii) provide the manner in which the excess duty referred to in sub-section (1) shall be - (A) determined by the officer referred to in clause (ii); and (B) refunded by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, after such determination; 9B. No levy under section 9 or section 9A in certain cases (1) Notwithstanding anything contained in section 9 or section 9A, - (a) no article shall be subjected to both countervailing duty and anti-dumping duty to compensate for the same situation of dumping or export subsidization; (b) the Central Government shall not levy any countervailing duty or anti-dumping duty - (i) under section 9 or section 9A by reasons of exemption of such articles from duties or taxes borne by the like article when meant for consumption in the country of origin or exportation or by reasons of refund of such duties or taxes; (ii) under sub-section (1) of either of section 9 and section 9A, on the import into India of any article from a member country of the World

113 Trade Organisation or from a country with whom Government of India has a most favoured nation agreement (hereafter referred to as a specified country), unless in accordance with the rules made under sub-section (2) of this section, a determination has been made that import of such article into India causes or threatens material injury to any established industry in India or materially retards the establishment of any industry in India; and (iii) under sub-section (2) of either of section 9 and section 9A, on import into India of any article from the specified countries unless in accordance with the rules made under sub-section (2) of this section, a preliminary findings has been made of subsidy or dumping and consequent injury to domestic industry; and a further determination has also been made that a duty is necessary to prevent injury being caused during the investigation: Provided that nothing contained in sub-clauses (ii) and (iii) of this clause shall apply if a countervailing duty or an anti-dumping duty has been imposed on any article to prevent injury or threat of an injury to the domestic industry of a third country exporting the like articles to India; (c) the Central Government may not levy - (i) any countervailing duty under section 9, at any time, upon receipt of satisfactory voluntary undertakings from the Government of the exporting country or territory agreeing to eliminate or limit the subsidy or take other measures concerning its effect, or the exporter agreeing to revise the price of the article and if the Central Government is satisfied that the injurious effect of the subsidy is eliminated thereby; (ii) any anti-dumping duty under section 9A, at any time, upon receipt of satisfactory voluntary under taking from any exporter to revise its prices or to cease exports to the area in question at dumped price and

114 if the Central Government is satisfied that the injurious effect of dumping is eliminated by such action. (2) The Central Government may, by notification in the Official Gazette, make rules for the purposes of this section, and without prejudice to the generality of the foregoing, such rules may provide for the manner in which any investigation may be made for the purposes of this section, the factors to which regard shall be had in any such investigation and for all matters connected with such investigation. 9C. Appeal (1) An appeal against the order of determination or review thereof regarding the existence, degree and effect of any subsidy or dumping in relation to import of any article shall lie to the Customs, Excise and Gold (Control) Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Appellate Tribunal). [(1A) An appeal under sub-section (1) shall be accompanied by a fee of fifteen thousand rupees. (1B) Every application made before the Appellate Tribunal,- (a) in an appeal under sub-section (1), for grant of stay or for rectification of mistake or for any other purpose; or (b) for restoration of an appeal or an application, shall be accompanied by a fee of five hundred rupees.] 29) (2) Every appeal under this section shall be filed within ninety days of the date of order under appeal: 29) Inserted by Section 2 of the Customs Tariff (Amendment) ordinance, 2003 (1 of 2003) w.e.f

115 Provided that the Appellate Tribunal may entertain any appeal after the expiry of the said period of ninety days, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time. (3) The Appellate Tribunal may, after giving the parties to the appeal, an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the order appealed against. (4) The provisions of sub-sections (1), (2), (5) and (6) of section 129C of the Customs Act, 1962 (52 of 1962) shall apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Customs Act, 1962 (52 of 1962). (5) Every appeal under sub-section (1) shall be heard by a Special Bench constituted by the President of the Appellate Tribunal for hearing such appeals and such Bench shall consist of the President and not less than two members and shall include one judicial member and one technical member. 10. Rules to be laid before Parliament Every rule made under this Act shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule, or both Houses agree that the rule should not be made, the rule shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of

116 anything previously done under that rule. 11. Power of Central Government to alter duties under certain circumstances (1) Where the Central Government is satisfied that it is necessary so to do for the purpose of giving effect to any agreement entered into before the commencement of this Act with a foreign Government, it may, by notification in the Official Gazette, increase or reduce the duties referred to in section 2 to such extent as each case may require: Provided that no notification under this sub-section increasing or reducing the duties as aforesaid shall be issued by the Central Government after the expiration of a period of one year from the commencement of this Act. (2) Every notification issued under sub-section (1) shall, as soon as may be after it is issued, be laid before each House of Parliament. 11A. Power of Central Government to amend First Schedule 30) (1) Where the Central Government is satisfied that it is necessary so to do in the public interest, it may, by notification in the Official Gazette, amend the First Schedule: Provided that such amendment shall not alter or affect in any manner the rates specified in that Schedule in respect of goods at which duties of customs shall be leviable on the goods under the Customs Act, (52 of 1962). (2) Every Notification issued under sub-section (1) shall be laid, as soon as may be after it is issued, before each House of Parliament, while it is in 30) Substituted by S.3 of the Customs Tariff (Amendment) Ordinance, 2003 (No.1 of 2003) w.e.f

117 session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the notification or both Houses agree that the notification should not be issued, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that notification. 12. Repeal and saving (1) The Indian Tariff Act, 1934 (32 of 1934), and the Indian Tariff (Amendment) Act, 1949 (1 of 1949), are hereby repealed. (2) Notwithstanding the repeal of any of the Acts mentioned in sub-section (1), anything done or any action taken (including any notification published and any rules and orders made or deemed to have been made under the provisions of those Acts and in force immediately before the commencement of this Act) shall, in so far as such thing or action is not inconsistent with the provisions of this Act, be deemed to have been done or taken under the provisions of this Act and shall continue in force accordingly until superseded by anything done or any action taken under this Act. 13. Consequential amendment of Act 52 of 1962 In the Customs Act, 1962 (52 of 1962), in sub-section (1) of Section 12 and in sub-section (1) of Section 14, for the words and figures "Indian Tariff Act, 1934", the words and figures "Customs Tariff Act, 1975" shall be substituted

118 Surcharge of Customs under the First Schedule to the Customs Tariff Act or in that Schedule vide Finance Bill No.22 of 1999 dated (1) In the case of goods mentioned in the First Schedule to the Customs Tariff Act, or in that Schedule, as amended from time to time, there shall be levied and collected as surcharge of customs, an amount, equal to ten per cent. of the duty chargeable on such goods calculated at the rate specified in the said First Schedule, read with any notification for the time being in force, issued by the Central Government in relation to the duty so chargeable. (2) Sub-section (1) shall cease to have effect after the 31st day of March, 2001, and upon such cesser, section 6 of the General Clauses Act, 1897 shall apply as if the said subsection had been repealed by a Central Act. (3) The surcharge of customs referred to in subsection (1) shall be in addition to any duties of customs chargeable on such goods under the Customs Act or any other law for the time being in force. (4) The provisions of the Customs Act and the rules and regulations made thereunder including those relating to refunds, drawbacks and exemptions from duties, shall, as far as may be, apply in relation to the levy and collection of surcharge of customs leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of customs on such goods under that Act or those rules and regulations, as the case may be

119 Ⅱ. THE GENERAL RULES FOR THE INTERPRETATION OF IMPORT TARIFF Classification of goods in this Schedule shall be governed by the following principles: 1. The titles of Sections, Chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and provided such headings or Notes do not otherwise require, according to the following provisions: 2. (a). Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or dis-assembled. (b). Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected

120 as follows: (a). The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b). Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c). When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. 4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin. 5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein: (a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and

121 presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character; (b) Subject to the provisions of (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision does not apply when such packing materials or packing containers are clearly suitable for repetitive use. 6. For legal purposes, the classification of goods in the sub-headings of a heading shall be determined according to the terms of those sub-headings and any related sub-heading Notes and, mutatis mutandis, to the above rules, on the understanding that only sub-headings at the same level are comparable. For the purposes of this rule the relative Section and Chapter Notes also apply, unless the context otherwise requires. THE GENERAL EXPLANATORY NOTES TO IMPORT TARIFF 1. Where in column (3) of this Schedule, the description of an article or group of articles under a heading is preceded by "-", the said article or group of articles shall be taken to be a sub-classification of the article or group of articles covered by the said heading. Where, however, the description of an article or group of articles is preceded by "--", the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has "-". 2. The abbreviation "%" in any column of this Schedule in relation to the rate of

122 duty indicates that duty on the goods to which the entry relates shall be charged on the basis of the value of the goods as defined in section 14 of the Customs Act, 1962 (52 of 1962), the duty being equal to such percentage of the value as is indicated in that column In any entry, if no rate of duty is shown in column (5), the rate shown under column (4) shall be applicable ADDITIONAL NOTES In this Schedule,- (1) (a) heading, in respect of goods, means a description in list of tariff provisions accompanied by a four-digit number and includes all sub-headings of tariff items the first four-digits of which correspond to that number; (b) sub-heading, in respect of goods, means a description in the list of tariff provisions accompanied by a six-digit number and includes all tariff items the first six-digits of which correspond to that number; (c) tariff item means a description of goods in the list of tariff provisions accompanying eight-digit number and the rate of customs duty; (2) the list of tariff provisions is divided into Sections, Chapters and Sub-Chapters; (3) in column (3), the standard unit of quantity is specified for each tariff item to facilitate the collection, comparison and analysis of trade statistics. COMMENCEMENT OF CUSTOMS TARIFF (AMENDMENT) ORDINANCE, 2003 (1 OF 2003) [Notfn. No. 16/ 03-Cus. dt ] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following

123 amendments in all the notifications issued under the said sub-section and for the time being in force on the date of the commencement of the Customs Tariff (Amendment) Ordinance, 2003 (1 of 2003), namely:- In each of the said notifications, for any reference to the Chapter, heading or subheading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, relating to any goods or class of goods, wherever occurring in the said notification, the corresponding reference to the Chapter, heading or sub-heading, of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as amended by the Customs Tariff (Amendment) Ordinance, 2003 (1 of 2003) shall be deemed to have been substituted. (2) This notification shall come into force on the date of the commencement of the Customs Tariff (Amendment) Ordinance, 2003 (1 of 2003). Exemption from Additional Duty in excess of excise duty leviable on like goods [Notfn. No. 89/82-Cus. dt as amended by Notfn. No. 130/ 90] The Central Government exempts all the goods covered by the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India from so much of the additional duty leviable thereon under section 3 of the said Act, as is in excess of the duty of excise for the time being leviable on like goods produced or manufactured in any place outside a free trade zone in India or hundred per cent export-oriented undertaking. Explanation:- For the purpose of this notification, free trade zone and hundred per cent exportoriented undertaking have the same meaning as in Explanation 2 to sub-section (1) of section 3 of the Central Excises and Salt Act, 1944 (1 of 1944)

124 COMMENCEMENT OF CUSTOMS TARIFF (AMENDMENT) ORDINANCE, 2003 (1 OF 2003) [Notfn. No. 17/ 03-Cus. dt ] In exercise of the powers conferred by section 3A of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, hereby makes the following amendments in all the notifications issued under the said section and for the time being in force on the date of commencement of the Customs Tariff (Amendment) Ordinance, 2003 (1 of 2003), except as respects things done or omitted to be done before such amendments, namely:- In each of the said notifications, for any reference to the Chapter, heading or subheading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, relating to any goods or class of goods, wherever occurring in the said notification, the corresponding reference to the Chapter, heading and sub-heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as amended by the Customs Tariff (Amendment) Ordinance, 2003 (1 of 2003) shall be deemed to have been substituted. (2) This notification shall come into force on the date of the commencement of the Customs Tariff (Amendment) Ordinance, 2003 (1 of 2003). COMMENCEMENT OF CUSTOMS TARIFF (AMENDMENT) ORDINANCE, 2003 (1 OF 2003) [Notfn. No. 18/ 03-Cus., dt ] In exercise of the powers conferred by section 8B of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, hereby makes the following amendments in all the notifications issued under the said section and for the time being in force

125 on the date of commencement of the Customs Tariff (Amendment) Ordinance, 2003 (1 of 2003), except as respects things done or omitted to be done before such amendments, namely: In each of the said notifications, for any reference to the Chapter, heading or subheading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, relating to any goods or class of goods, wherever occurring in the said notification, the corresponding reference to the Chapter, heading and sub-heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as amended by the Customs Tariff (Amendment) Ordinance, 2003 (1 of 2003) shall be deemed to have been substituted. (2) This notification shall come into force on the date of the commencement of the Customs Tariff (Amendment) Ordinance, 2003 (1 of 2003). COMMENCEMENT OF CUSTOMS TARIFF (AMENDMENT) ORDINANCE, 2003 (1 OF 2003) [Notfn. No. 19/ 03-Cus. dt ] In exercise of the powers conferred by section 9A of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, hereby makes the following amendments in all the notifications issued under the said section and for the time being in force on the date of the commencement of the Customs Tariff (Amendment) Ordinance, 2003 (1 of 2003), except as respects things done or omitted to be done before such amendments, namely:- In each of the said notifications, for any reference to the Chapter, heading or subheading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, relating to any goods or class of goods, wherever occurring in the said notification, the corresponding reference to the Chapter, heading and sub-heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as

126 amended by the Customs Tariff (Amendment) Ordinance, 2003 (1 of 2003) shall be deemed to have been substituted. (2) This notification shall come into force on the date of the commencement of the Customs Tariff (Amendment) Ordinance, 2003 (1 of 2003). THE ACCESSORIES (CONDITION) RULES, [M.F. (D.R.) Notification No. 18-Cus., dated 23rd January, 1963] In exercise of the powers conferred by section 156 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules, namely:- 1. These rules maybe called the Accessories (Condition) Rules, Accessories of and spare parts and maintenance or repairing implements for, any article, when imported along with that article shall be chargeable at the same rate of duty as that article, if the proper officer is satisfied that in the ordinary course of trade :- (i) such accessories parts and implements are compulsorily supplied along with that article; and (ii) no separate charge is made for such supply, their price being included in the price of the article. Ⅲ. NATIONAL CALAMITY CONTINGENT DUTY (NCCD) (1) In case of goods specified in the Seventh Schedule to the Finance Act, 2001 (14 of 2001)as amended by the Thirteenth Schedule, being goods imported into India, there shall be levied and collected for the purposes of the Union, by surcharge, a duty of customs, to be called the National calamity Contingent

127 Duty of Customs hereinafter referred to as the National Calamity Duty of Customs), at the rate specified in the said Seventh Schedule, as amended by the Thirteenth Schedule. (2) The National Calamity Duty of Customs chargeable on the goods specified in the Seventh Schedule to the Finance Act, 2001 (14 of 2001) as amended by the Thirteenth Schedule shall be in addition to any other duties of customs chargeable on such goods under the Customs Act or any other law for the time being in force. (3) For the purposes of calculating the National Calamity Duty of Customs under this section on any goods specified in the Seventh Schedule to the Finance Act, 2001 (14 of 2001) as amended by the Thirteenth Schedule, where such duty is leviable at any percentage of its value, the value of such goods shall be calculated in the same manner as the value of article for the purposes of additional duty is calculated under the provisions of sub-section (2) of section 3 of the Customs Tariff Act. (4) The provisions of the Customs Act and the rules and regulations made thereunder, including those relating to refunds and exemptions from duties and imposition of penalty, shall, as far as may be, apply in relation to the levy and collection of the National Calamity Duty of Customs leviable under this section in respect of the goods specified in the Seventh Schedule to the Finance Act, 2001 (14 of 2001) as amended by the Thirteenth Schedule, as they apply in relation to the levy and collection of the duties of customs on such goods under that Act, or those rules and regulations, as the case may be. Explanation - For the removal of doubts, it is hereby declared that for the purposes of this section, on the expiry of the period of operation of the amendments made in the Seventh Schedule to the Finance Act, 2001 (14 of

128 2001)in terms of section 169, the said Seventh Schedule but for such amendment shall continue to operate as if the said amendment had not taken place. THE SEVENTH SCHEDULE NOTES 1. In this Schedule, "heading", "sub-heading" and "Chapter" means respectively a heading, sub-heading and Chapter in the First Schedule to the Central Excise Tariff Act. 2. The rules for the interpretation of the First Schedule to the Central Excise Tariff act, the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall apply to the interpretation of this Schedule. Exemption to all goods falling under sub-heading of the Customs Tariff Act [Notifn. No. 26/ 08-Cus., dt ] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling under sub-heading of the Customs Tariff Act, 1975 (51 of 1975), as specified in column (2) of the Table in the Seventh Schedule to the Finance Act, 2001 (14 of 2001), as amended from time to time, when imported into India, from the whole of the National Calamity Contingent duty of Customs leviable thereon under section 134 of the Finance Act, 2003 (32 of 2003). Exemption to goods from National Calamity Contingent Duty [Notifn. No. 29/ 08-Cus., dt ] In exercise of the powers conferred by sub-section (1) of section 25 of the

129 Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, and in supersession of the notification of thegovernment of India in the Ministry of Finance (Department of Revenue) No.77/2003-Customs, dated the 14 th May, 2003 published in the Gazette of India, Extraordinary vide number G.S.R. 414(E) of the same date, except as respects things done or omitted to be done before such supersession, hereby exempts all goods (except goods falling under sub-heading ), as specified in column (2) of the Table in the Seventh Schedule to the Finance Act, 2001 (14 of 2001), as amended from time to time, when imported into India, from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) as is equivalent to the National Calamity Contingent duty leviable thereon under section 136 of the said Finance Act, Ⅳ. EDUCATION CESS Section 91: (1) Without prejudice to the provisions of sub-section (11) of section 2, there shall be levied and collected, in accordance with the provisions of this Chapter as surcharge for purposes of the Union, a cess to be called the Education Cess, to fulfil the commitment of the Government to provide and finance universalised quality basic education. (2) The Central Government may, after due appropriation made by Parliament by law in this behalf, utilise, such sums of the money of the Education Cess levied under subsection (11) of section 2 and this Chapter for the purposes specified in sub-section (1), as if may consider necessary. Section 92: The words and expressions used in this Chapter and defined in the Central

130 Excise Act, 1944, the Customs Act, 1962 or Chapter V of the Finance Act, 1994, shall have the meanings respectively assigned to them in those Acts or Chapter, as the case may be. Section 94: (1) The Education Cess levied under section 91, in the case of goods specified in the First Schedule to the Customs Tariff Act, 1975, being goods imported into India, shall be a duty of customs (in this section referred to as the Education Cess on imported goods), at the rate of two per cent, calculated on the aggregate of duties of customs which are levied and collected by the Central Government in the Ministry of Finance (Department of Revenue), under section 12 of the Customs Act, 1962 and any sum chargeable on such goods under any other law for the time being in force, as an addition to, and in the same manner as, a duty of customs, but not including - (a) the safeguard duty referred to in sections 8B and 8C of the Customs Tariff Act, 1975; (b) the countervailing duty referred to in section 9 of the Customs Tariff Act, 1975; (c) the anti-dumping duty referred to in section 9A of the Customs Tariff Act, 1975; and (d) the Education Cess on imported goods. (2) The Education Cess on imported goods shall be in addition to any other duties of customs chargeable on such goods, under the Customs Act, 1962 or any other law for the time being in force. (3) The provisions of the Customs Act, 1962 and the rules and regulations made thereunder, including those relating to refunds and exemptions from duties and imposition of penalty shall, as far as may be, apply in relation to the levy and collection of the Education Cess on imported goods as they apply in

131 relation to the levy and collection of the duties of customs on such goods under the Customs Act, 1962 or the rules or the regulations, as the case may be. [Note :- For exemption from Education Cess on specified goods, please see - General Exemption No. 128] Exemption to specified goods from Secondary and Higher Education Cess [Notifn. No. 28/ 07-Cus., dt as amended by 69/07 ] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with section 136 read with section 139 of the Finance Act, 2007 (22 of 2007), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods covered under notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 69/2004-Customs, dated 9th July 2004 which was published in the Gazette of India, Extraordinary vide number G.S.R. 411(E), of the same date, from the whole of the Secondary and Higher Education Cess leviable thereon under the said section 136 read with section 139 of the said Finance Act. Ⅴ. ADDITIONAL DUTY OF CUSTOMS TO COUNTERVAIL LOCAL TAXES [Notfn. No. 19/06-Cus., dt ] In exercise of the powers conferred by sub-section (5) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, on being satisfied that it is necessary in the public interest so to do, and in supersession of the

132 notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 19/2005-Customs, dated the 1st March, 2005[number G.S.R. 117(E), dated the 1st March, 2005], hereby directs that all goods specified under the Chapter, heading, sub-heading or tariff item of the First Schedule to the said Act, having regard to the sales tax, value added tax, local tax and other taxes or charges leviable on sale or purchase or transportation of like goods in India, when imported into India, shall be liable to an additional duty or customs at the rate of four percent ad valorem. Ⅵ. Notification related to Finance Act, 2003: [Notfn. No. 10/06-Cus., dt ] In exercise of the powers conferred by section 133 of the Finance Act, 2003 (32 of 2003), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby appoints the 1st day of March, 2006, as the date on which the provisions contained in the said section of the aforesaid Act shall come into force

133 부록 Ⅴ. 인도세관법 ( 통관관련부분) (THE CUSTOMS ACT, 1962) CHAPTER V LEVY OF, AND EXEMPTION FROM, CUSTOMS DUTIES SECTION 12. Dutiable goods. (1) Except as otherwise provided in this Act, or any other law for the time being in force, duties of customs shall be levied at such rates as may be specified under the Customs Tariff Act, 1975 (51 of 1975)], or any other law for the time being in force, on goods imported into, or exported from, India. (2) The provisions of sub-section (1) shall apply in respect of all goods belonging to Government as they apply in respect of goods not belonging to Government. SECTION 13. Duty on pilfered goods. If any imported goods are pilfered after the unloading thereof and before the proper officer has made an order for clearance for home consumption or deposit in a warehouse, the importer shall not be liable to pay the duty leviableon such goods except where such goods are restored to the importer after pilferage

134 SECTION 14. Valuation of goods. (1) For the purposes of the Customs Tariff Act, 1975 (51 of 1975), or any other law for the time being in force, the value of the imported goods and export goods shall be the transaction value of such goods, that is to say, the price actually paid or payable for the goods when sold for export to India for delivery at the time and place of importation, or as the case may be, for export from India for delivery at the time and place of exportation, where the buyer and seller of the goods are not related and price is the sole consideration for the sale subject to such other conditions as may be specified in the rules made in this behalf : Provided that such transaction value in the case of imported goods shall include, in addition to the price as aforesaid, any amount paid or payable for costs and services, including commissions and brokerage, engineering, design work, royalties and licence fees, costs of transportation to the place of importation, insurance, loading, unloading and handling charges to the extent and in the manner specified in the rules Made in this behalf: Provided further that the rules made in this behalf may provide for,- (i) the circumstances in which the buyer and the seller shall be deemed to be related; (ii) the manner of determination of value in respect of goods when there is no sale, or the buyer and the seller are related, or price is not the sole consideration for the sale or in any other case; (iii) the manner of acceptance or rejection of value declared by the importer or exporter, as the case may be, where the proper officer has reason to doubt the truth or accuracy of such value, and determination of value for the purposes of this section :

135 Provided also that such price shall be calculated with reference to the rate of exchange as in force on the date on which a bill of entry is presented under section 46, or a shipping bill of export, as the case may be, is presented under section 50. (2) Notwithstanding anything contained in sub-section (1), if the Board is satisfied that it is necessary or expedient so to do, it may, by notification in the Official Gazette, fix tariff values for any class of imported goods or export goods, having regard to the trend of value of such or like goods, and where any such tariff values are fixed, the duty shall be chargeable with reference to such tariff value. Explanation. For the purposes of this section j (a) ate of exchange means the rate of exchange n (i) determined by the Board, or (ii) ascertained in such manner as the Board may direct, for the conversion of Indian currency into foreign currency or foreign currency into Indian currency; (b) oreign currency and n ndian currency have the meanings respectively assigned to them in clause (m) and clause (q) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999). SECTION 15. Date for determination of rate of duty and tariff valuation of imported goods. (1) The rate of duty and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force, - (a) in the case of goods entered for home consumption under section 46, on the date on which a bill of entry in respect of such goods is presented under that section; (b) in the case of goods cleared from a warehouse under section 68, on the

136 date on which a bill of entry for home consumption in respect of such goods is presented under that section; (c) in the case of any other goods, on the date of payment of duty : Provided that if a bill of entry has been presented before the date of entry inwards of the vessel or the arrival of the aircraft by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards or the arrival, as the case may be. (2) The provisions of this section shall not apply to baggage and goods imported by post. SECTION 16. Date for determination of rate of duty and tariff valuation of export goods. (1) The rate of duty and tariff valuation, if any, applicable to any export goods, shall be the rate and valuation in force, - (a) in the case of goods entered for export under section 50, on the date on which the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51; (b) in the case of any other goods, on the date of payment of duty. (2) The provisions of this section shall not apply to baggage and goods exported by post. SECTION 17. Assessment of duty. (1) An importer entering any imported goods under section 46, or an exporter entering any export goods under section 50, shall, save as otherwise provided in section 85, selfassess the duty, if any, leviable on such goods

137 (2) The proper officer may verify the self-assessment of such goods and for this purpose, examine ortest any imported goods or export goods or such part thereof as may be necessary. (3) For verification of self-assessment under sub-section (2), the proper officer may require the importer, exporter or any other person to produce any contract, broker note, insurance policy, catalogue or other document, whereby the duty leviable on the imported goods or export goods, as the case may be, can be ascertained, and to furnish any information required for such ascertainment which is in his power to produce or furnish, and thereupon, the importer, exporter or such other person shall produce such document or furnish such information. (4) Where it is found on verification, examination or testing of the goods or otherwise that the self- assessment is not done correctly, the proper officer may, without prejudice to any other action which may be taken under this Act, re-assess the duty leviable on such goods. (5) Where any re-assessment done under sub-section (4) is contrary to the self-assessment 25 done by the importer or exporter regarding valuation of goods, classification, exemption or concessions of duty availed consequent to any notification issued therefor under this Act and in cases other than those where the importer or exporter, as the case may be, confirms his acceptance of the said re- assessment in writing, the proper officer shall pass a speaking order on the re-assessment, within fifteen days from the date of re-assessment of the bill of entry or the shipping bill, as the case may be. (6) Where re-assessment has not been done or a speaking order has not been passed on re- assessment, the proper officer may audit the assessment of duty of the imported goods or export goods at his office or at the premises of the

138 importer or exporter, as may be expedient, in such manner as may be prescribed. Explanation. For the removal of doubts, it is hereby declared that in cases where an importer has entered any imported goods under section 46 or an exporter has entered any export goods under section 50 before the date on which the Finance Bill, 2011 receives the assent of the President, such imported goods or export goods shall continue to be governed by the provisions of section 17 as it stood immediately before the date on which such assent is received. SECTION 18. Provisional assessment of duty (1) Notwithstanding anything contained in this Act but without prejudice to the provisions of section 46, n (a) where the importer or exporter is unable to make self-assessment under sub-section (1) of section 17 and makes a request in writing to the proper officer for assessment; or (b) where the proper officer deems it necessary to subject any imported goods or export goods to any chemical or other test; or (c) where the importer or exporter has produced all the necessary documents and furnishedfull information but the proper officer deems it necessary to make further enquiry; or (d) where necessary documents have not been produced or information has not been furnished and the proper officer deems it necessary to make further enquiry, the proper officer may direct that the duty leviable on such goods be assessed provisionally if the importer or the exporter, as the case may be, furnishes such security as the proper officer deems fit for the payment of the deficiency, if any, between the duty as may be finally assessed and the duty provisionally assessed

139 (2) When the duty leviable on such goods is assessed finally or reassessed by the proper officer in accordance with the provisions of this Act, then - (a) in the case of goods cleared for home consumption or exportation, the amount paid shall be adjusted against the duty finally assessed and if the amount so paid falls short of, or is in excess of the duty finally assessed, the importer or the exporter of the goods shall pay the deficiency or be entitled to a refund, as the case may be; (b) in the case of warehoused goods, the proper officer may, where the duty finally assessed or re-assessed, as the case may be, is in excess of the duty provisionally assessed, require the importer to execute a bond, binding himself in a sum equal to twice the amount of the excess duty. (3) The importer or exporter shall be liable to pay interest, on any amount payable to the Central Government, consequent to the final assessment order or re-assessment order under sub-section (2), at the rate fixed by the Central Government under section 28AB from the first day of the month in which the duty is provisionally assessed till the date of payment thereof. (4) Subject the sub-section (5), if any refundable amount referred to in clause (a) of sub-section (2) is not refunded under that sub-section within three months from the date of assessment of duty finally or reassessment of duty, as the case may be, there shall be paid an interest on such un-refunded amount at such rate fixed by the Central Government under section 27A till the date of refund of such amount. (5) The amount of duty refundable under sub-section (2) and the interest under sub-section (4), if any, shall, instead of being credited to the Fund, be paid to the importer or the exporter, as the case may be, if such amount is relatable to. (a) the duty and interest, if any, paid on such duty paid by the importer, or

140 the exporter, as the case may be, if he had not passed on the incidence of such duty and interest, if any, paid on such duty to any other person; (b) the duty and interest, if any, paid on such duty on imports made by an individual for his personal use; (c) the duty and interest, if any, paid on such duty borne by the buyer, if he had not passed on the incidence of such duty and interest, if any, paid on such duty to any other person; (d) the export duty as specified in section 26; (e) drawback of duty payable under sections 74 and 75. SECTION 19. Determination of duty where goods consist of articles liable to different rates of duty. Except as otherwise provided in any law for the time being in force, where goods consist of a set of articles, duty shall be calculated as follows :- (a) articles liable to duty with reference to quantity shall be chargeable to that duty; (b) articles liable to duty with reference to value shall, if they are liable to duty at the same rate, be chargeable to duty at that rate, and if they are liable to duty at different rates, be chargeable to duty at the highest of such rates; (c) articles not liable to duty shall be chargeable to duty at the rate at which articles liable to duty with reference to value are liable under clause (b) : Provided that, - (a) accessories of, and spare parts or maintenance and repairing implements for, any article which satisfy the conditions specified in the rules made in this behalf shall be chargeable at the same rate of duty as that article; (b) if the importer produces evidence to the satisfaction of the proper officer or the evidence is available regarding the value of any of the articles liable to different rates of duty, such article shall be chargeable to duty separately at

141 the rate applicable to it. SECTION 20. Re-importation of goods If goods are imported into India after exportation therefrom, such goods shall be liable to duty and be subject to all the conditions and restrictions, if any, to which goods of the like kind and value are liable or subject, on the importation thereof. SECTION 21. Goods derelict, wreck, etc. All goods, derelict, jetsam, flotsam and wreck brought or coming into India, shall be dealt with as if they were imported into India, unless it be shown to the satisfaction of the proper officer that they are entitled to be admitted duty-free under this Act. SECTION 22. Abatement of duty on damaged or deteriorated goods. (1) Where it is shown to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs - (a) that any imported goods had been damaged or had deteriorated at any time before or during the unloading of the goods in India; or (b) that any imported goods, other than warehoused goods, had been damaged at any time after the unloading thereof in India but before their examination under section 17, on account of any accident not due to any wilfulact, negligence or default of the importer, his employee or agent; or (c) that any warehoused goods had been damaged at any time before clearance for home consumption on account of any accident not due to any wilful act, negligence or default of the owner, his employee oragent,such goods shall be chargeable to duty in accordance with the provisions of

142 sub-section (2). (2) The duty to be charged on the goods referred to in sub-section (1) shall bear the same proportion to the duty chargeable on the goods before the damage or deterioration which the value of the damaged or deteriorated goods bears to the value of the goods before the damage or deterioration. (3) For the purposes of this section, the value of damaged or deteriorated goods may be ascertained by either of the following methods at the option of the owner:- (a) the value of such goods may be ascertained by the proper officer, or (b) such goods may be sold by the proper officer by public auction or by tender, or with the consent of the owner in any other manner, and the gross sale proceeds shall be deemed to be the value of such goods. SECTION 23. Remission of duty on lost, destroyed or abandoned goods. (1) Without prejudice to the provisions of section 13, where it is shown to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs that any imported goods have been lost (otherwise than as a result of pilferage) or destroyed, at any time before clearance for home consumption, the Assistant Commissioner of Customs or Deputy Commissioner of Customs shall remit the duty on such goods. (2) The owner of any imported goods may, at any time before an order for clearance of goods for home consumption under section 47 or an order for permitting the deposit of goods in a warehouse under section 60 has been made, relinquish his title to the goods and thereupon he shall not be liable to pay the duty thereon

143 Provided that the owner of any such imported goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force. SECTION 24. Power to make rules for denaturing or mutilation of goods. The Central Government may make rules for permitting at the request of the owner the denaturing or mutilation of imported goods which are ordinarily used for more than one purpose so as to render them unfit for one or more of such purposes; and where any goods are so denatured or mutilated they shall be chargeable to duty at such rate as would be applicable if the goods had been imported in the denatured or mutilated form. SECTION 25. Power to grant exemption from duty. (1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after clearance) as may be specified in the notification goods of any specified description from the whole or any part of duty of customs leviable thereon. (2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by special order in each case, exempt from the payment of duty, under circumstances of an exceptional nature to be stated in such order, any goods on which duty is leviable. (2A) The Central Government may, if it considers it necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under subsection (2), insert an

144 explanation in such notification or order, as the case may be, by notification in the Official Gazette, at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be. (3) An exemption under sub-section (1) or sub-section (2) in respect of any goods from any part of the duty of customs leviable thereon (the duty of customs leviable thereon being hereinafter referred to as the statutory duty) may be granted by providing for the levy of a duty on such goods at a rate expressed in a form or method different from the form or method in which the statutory duty is leviable and any exemption granted in relation to any goods in the manner provided in this sub-section shall have effect subject to the condition that the duty of customs chargeable on such goods shall in no case exceed the statutory duty. Explanation. - orm or method in relation to a rate of duty of customs, means the basis, namely, valuation, weight, number, length, area, volume or other measure with reference to which the duty is leviable. (4) Every notification issued under sub-section (1) or sub-section (2A) shall, - (a) unless otherwise provided, come into force on the date of its issue by the Central Government for publication in the Official Gazette; (b) also be published and offered for sale on the date of its issue by the Directorate of Publicity and Public Relations of the Board, New Delhi. (5) Notwithstanding anything contained in sub-section (4), where a notification comes into force on a date later than the date of its issue, the same shall be published and offered for sale by the said Directorate of Publicity and Public Relations on a date on or before the date on which the said notification

145 comes into force. (6) Notwithstanding anything contained in this Act, no duty shall be collected if the amount of duty leviable is equal to, or less than, one hundred rupees. SECTION 26. Refund of export duty in certain cases Where on the exportation of any goods any duty has been paid, such duty shall be refunded to the person by whom or on whose behalf it was paid, if - (a) the goods are returned to such person otherwise than by way of re-sale; (b) the goods are re-imported within one year from the date of exportation; and (c) an application for refund of such duty is made before the expiry of six months from the date on which the proper officer makes an order for the clearance of the goods. SECTION 26A. Refund of import duty in certain cases (1) Where on the importation of any goods capable of being easily identified as such imported goods, any duty has been paid on clearance of such goods for home consumption, such duty shall be refunded to the person by whom or on whose behalf it was paid, if j (a) the goods are found to be defective or otherwise not in conformity with the specifications agreed upon between the importer and the supplier of goods: Provided that the goods have not been worked, repaired or used after importation except where such use was indispensable to discover the defects or non-conformity with the specifications; (b) the goods are identified to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the goods which were

146 imported; (c) the importer does not claim drawback under any other provisions of this Act; and (d) (i) the goods are exported; or (ii) the importer relinquishes his title to the goods and abandons them to customs; or (iii) such goods are destroyed or rendered commercially valueless in the presence of the proper officer, in such manner as may be prescribed and within a period not exceeding thirty days from the date on which the proper officer makes an order for the clearance of imported goods for home consumption under section 47: Provided that the period of thirty days may, on sufficient cause being shown, be extended by the Commissioner of Customs for a period not exceeding three months: Provided further that nothing contained in this section shall apply to the goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force. (2) An application for refund of duty shall be made before the expiry of six months from the relevant date in such form and in such manner as may be prescribed. Explanation For the purposes of this sub-section, elevant date means, n a) in cases where the goods are exported out of India, the date on which the proper officer makes an order permitting clearance and loading of goods for exportation under section 51; b) in cases where the title to the goods is relinquished, the date of such relinquishment;

147 c) in cases where the goods are destroyed or rendered commercially valueless, the date of such destruction or rendering of goods commercially valueless. (3) No refund under sub-section (1) shall be allowed in respect of perishable goods and goods which have exceeded their shelf life or their recommended storage-before-use period. (4) The Board may, by notification in the Official Gazette, specify any other condition subject to which the refund under sub-section (1) may be allowed. SECTION 27. Claim for refund of duty. (1) Any person claiming refund of any duty or interest, n (a) paid by him; or (b) borne by him, may make an application in such form and manner as may be prescribed for such refund to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, before the expiry of one year, from the date of payment of such duty or interest: Provided that where an application for refund has been made before the date on which the Finance Bill, 2011 receives the assent of the President, such application shall be deemed to have been made under subsection (1), as it stood before the date on which the Finance Bill, 2011 receives the assent of the President and the same shall be dealt with in accordance with the provisions of sub-section (2): Provided further that the limitation of one year shall not apply where any duty or interest has been paid under protest. Explanation. For the purposes of this sub-section, he date of payment of duty or interest'' in relation to a person, other than the importer, shall be construed as he date of purchase of goods by such person. (1A) The application under sub-section (1) shall be accompanied by such

148 documentary or other evidence (including the documents referred to in section 28C) as the applicant may furnish to establish that the amount of duty or interest, in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such duty or interest, has not been passed on by him to any other person. (1B) Save as otherwise provided in this section, the period of limitation of one year shall be computed in the following manner, namely: n (a) in the case of goods which are exempt from payment of duty by a special order issued under sub-section (2) of section 25, the limitation of one year shall be computed from the date of issue of such order; (b) where the duty becomes refundable as a consequence of any judgment, decree, order or direction of the appellate authority, Appellate Tribunal or any court, the limitation of one year shall be computed from the date of such judgment, decree, order or direction; (c) where any duty is paid provisionally under section 18, the limitation of one year shall be computed from the date of adjustment of duty after the final assessment thereof.'. or in case of re-assessment, from the date of such re-assessment. (2) If, on receipt of any such application, the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied that the whole or any part of the duty and interest, if any, paid on such duty paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund : Provided that the amount of duty and interest, if any, paid on such duty as determined by the Assistant Commissioner of Customs or Deputy Commissioner of Customs under the foregoing provisions of this subsection shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to n (a) the duty and interest, if any, paid on such duty paid by the importer, or

149 the exporter, as the case may be if he had not passed on the incidence of such duty and interest, if any, paid on such duty to any other person; (b) the duty and interest, if any, paid on such duty on imports made by an individual for his personal use; (c) the duty and interest, if any, paid on such duty borne by the buyer, if he had not passed on the incidence of such duty and interest, if any, paid on such duty to any other person; (d) the export duty as specified in section 26; (e) drawback of duty payable under sections 74 and 75; (f) the duty and interest, if any, paid on such duty borne by any other such class of applicants as the Central Government may, by notification in the Official Gazette, specify : Provided further that no notification under clause (f) of the first proviso shall be issued unless in the opinion of the Central Government the incidence of duty and interest, if any, paid on such duty has not been passed on by the persons concerned to any other person. (3) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal, National Tax Tribunal or any Court or in any other provision of this Act or the regulations made thereunder or any other law for the time being in force, no refund shall be made except as provided in sub-section (2). (4) Every notification under clause (f) of the first proviso to sub-section (2) shall be laid before each House of Parliament, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, within seven days of its re-assembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the

150 House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder. (5) For the removal of doubts, it is hereby declared that any notification issued under clause (f) of the first proviso to sub-section (2), including any such notification approved or modified under sub-section (4), may be rescinded by the Central Government at any time by notification in the Official Gazette. SECTION 27A. Interest on delayed refunds. If any duty ordered to be refunded under sub-section (2) of section 27 to an applicant is not refunded within three months from the date of receipt of application under sub-section (1) of that section, there shall be paid to that applicant interest at such rate, not below five percent and not exceeding thirty percent per annum as is for the time being fixed by the Central Government by Notification in the Official Gazette, on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty : Provided that where any duty, ordered to be refunded under sub-section (2) of section 27 in respect of an application under sub-section (1) of that section made before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be paid to the applicant interest under this section from the date immediately after three months from such date, till the date of refund of such duty. Explanation. Where any order of refund is made by the Commissioner

151 (Appeals), Appellate Tribunal, National Tax Tribunal or any court against an order of the Assistant Commissioner of Customs or Deputy Commissioner of Customs under sub-section (2) of section 27, the order passed by the Commissioner (Appeals), Appellate Tribunal, National Tax Tribunal or as the case may be, by the court shall be deemed to be an order passed under that sub-section for the purposes of this section. SECTION 28. Recovery of duties not levied or short-levied or erroneously refunded. (1) Where any duty has not been levied or has been short-levied or erroneously refunded, or any interest payable has not been paid, part-paid or erroneously refunded, for any reason other than the reasons of collusion or any wilful mis-statement or suppression of facts, n (a) the proper officer shall, within one year from the relevant date, serve notice on the person chargeable with the duty or interest which has not been so levied or which has been short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice; (b) the person chargeable with the duty or interest, may pay before service of notice under clause (a) on the basis of, n (i) his own ascertainment of such duty; or (ii) the duty ascertained by the proper officer, the amount of duty along with the interest payable thereon under section 28AA or the amount of interest which has not been so paid or part-paid. (2) The person who has paid the duty along with interest or amount of interest under clause (b) of sub-section (1) shall inform the proper officer of such payment in writing, who, on receipt of such information shall not serve any notice under clause (a) of that sub-section in respect of the duty or interest so paid or any penalty leviable under the provisions of this Act or the rules

152 made thereunder in respect of such duty or interest. (3) Where the proper officer is of the opinion that the amount paid under clause (b) of sub-section (1) falls short of the amount actually payable, then, he shall proceed to issue the notice as provided for in clause (a) of that sub-section in respect of such amount which falls short of the amount actually payable in the manner specified under that sub-section and the period of one year shall be computed from the date of receipt of information under sub-section (2). (4) Where any duty has not been levied or has been short-levied or erroneously refunded, or interest payable has not been paid, part-paid or erroneously refunded, by reason of, j (a) collusion; or (b) any wilful mis-statement; or (c) suppression of facts, by the importer or the exporter or the agent or employee of the importer or exporter, the proper officer shall, within five years from the relevant date, serve notice on the person chargeable with duty or interest which has not been so levied or which has been so short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice. (5) Where any duty has not been levied or has been short-levied or the interest has not been charged or has been part-paid or the duty or interest has been erroneously refunded by reason of collusion or any wilful mis-statement or suppression of facts by the importer or the exporter or the agent or the employee of the importer or the exporter, to whom a notice has been served under sub- section (4) by the proper officer, such person may pay the duty in full or in part, as may be accepted by him, and the interest payable thereon under section 28AA and the penalty equal to twenty-five per cent. of the duty specified in the notice or the duty so accepted by that person, within thirty days of the receipt of the notice and inform the proper officer of such payment in writing

153 (6) Where the importer or the exporter or the agent or the employee of the importer or the exporter, as the case may be, has paid duty with interest and penalty under sub-section (5), the proper officer shall determine the amount of duty or interest and on determination, if the proper officer is of the opinion j (i) that the duty with interest and penalty has been paid in full, then, the proceedings in respect of such person or other persons to whom the notice is served under sub-section (1) or sub- section (4), shall, without prejudice to the provisions of sections 135, 135A and 140 be deemed to be conclusive as to the matters stated therein; or (ii) that the duty with interest and penalty that has been paid falls short of the amount actually payable, then the proper officer shall proceed to issue the notice as provided for in clause (a) of sub-section (1) in respect of such amount which falls short of the amount actually payable in the manner specified under that sub-section and the period of one year shall be computed from the date of receipt of information under sub-section (5). (7) In computing the period of one year referred to in clause (a) of sub-section (1) or five years referred to in sub-section (4), the period during which there was any stay by an order of a court or tribunal in respect of payment of such duty or interest shall be excluded. (8) The proper officer shall, after allowing the concerned person an opportunity of being heard and after considering the representation, if any, made by such person, determine the amount of duty or interest due from such person not being in excess of the amount specified in the notice. (9) The proper officer shall determine the amount of duty or interest under sub-section (8), n (a) within six months from the date of notice in respect of cases falling under clause (a) of subsection (1); (b) within one year from the

154 date of notice in respect of cases falling under sub- section (4). (10) Where an order determining the duty is passed by the proper officer under this section, the person liable to pay the said duty shall pay the amount so determined along with the interest due on such amount whether or not the amount of interest is specified separately. Explanation. For the purposes of this section, elevant date means, n (a) in a case where duty is not levied, or interest is not charged, the date on which the proper officer makes an order for the clearance of goods; (b) in a case where duty is provisionally assessed under section 18, the date of adjustment of duty after the final assessment thereof; (c) in a case where duty or interest has been erroneously refunded, the date of refund; (d) in any other case, the date of payment of duty or interest.'. SECTION 28A. Power not to recover duties not levied or short-levied as a result of general practice. (1) Notwithstanding anything contained in this Act, if the Central Government is satisfied (a) that a practice was, or is, generally prevalent regarding levy of duty (including non-levy thereof) on any goods imported into, or exported from, India; and (b) that such goods were, or are, liable - (i) to duty, in cases where according to the said practice the duty was not, or is not being, levied, or (ii) to a higher amount of duty than what was, or is being, levied, according to the said practice, then, the Central Government may, by notification in the Official Gazette, direct that the whole of the duty payable on such goods, or, as the case may be, the duty in excess of that payable on such goods, but for the said practice, shall not be required to be paid in respect of the

155 goods on which the duty was not, or is not being, levied, or was, or is being, short-levied, in accordance with the said practice. (2) Where any notification under sub-section (1) in respect of any goods has been issued, the whole of the duty paid on such goods, or, as the case may be, the duty paid in excess of that payable on such goods, which would not have been paid if the said notification had been in force, shall be dealt with in accordance with the provisions of sub-section (2) of section 27: Provided that the person claiming the refund of such duty or, as the case may be, excess duty, makes an application in this behalf to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, in the form referred to in sub-section (1) of section 27, before the expiry of six months from the date of issue of the said notification. SECTION 28AA Interest on delayed payment of duty (1) Notwithstanding anything contained in any judgment, decree, order or direction of any court, Appellate Tribunal or any authority or in any other provision of this Act or the rules made there under, the person, who is liable to pay duty in accordance with the provisions of section 28,shall, in addition to such duty, be liable to pay interest, if any, at the rate fixed under sub-section (2),whether such payment is made voluntarily or after determination of the duty under that section. (2) Interest at such rate not below ten per cent. and not exceeding thirty-six per cent. per annum, as the Central Government may, by notification in the Official Gazette, fix, shall be paid by the person liable to pay duty in terms of section 28 and such interest shall be calculated from the first day of the month succeeding the month in which the duty ought to have been paid or

156 from the date of such erroneous refund, as the case may be, up to the date of payment of such duty. (3) Notwithstanding anything contained in sub-section (1), no interest shall be payable where, n (a) the duty becomes payable consequent to the issue of an order, instruction or direction by the Board under section 151A; and (b) such amount of duty is voluntarily paid in full, within forty-five days from the date of issue of such order, instruction or direction, without reserving any right to appeal against the said payment at any subsequent stage of such payment. SECTION 28B. Duties collected from the buyer to be deposited with the Central Government. (1) Notwithstanding anything to the contrary contained in any order or direction of the Appellate Tribunal, National Tax Tribunal or any Court or in any other provision of this Act or the regulations made thereunder, every person who is liable to pay duty under this Act and has collected any amount in excess of the duty assessed or determined or paid on any goods under this Act from the buyer of such goods in any manner as representing duty of customs, shall forthwith pay the amount so collected to the credit of the Central Government. (1A) Every person who has collected any amount in excess of the duty assessed or determined or paid on any goods or has collected any amount as representing duty of customs on any goods which are wholly exempt or are chargeable to nil rate of duty from any person in any manner, shall forthwith pay the amount so collected to the credit of the Central Government. (2) Where any amount is required to be paid to the credit of the Central

157 Government under sub-section (1) or sub-section (1A), as the case may be, and which has not been so paid, the proper officer may serve on the person liable to pay such amount, a notice requiring him to show cause why he should not pay the amount, as specified in the notice to the credit of the Central Government. (3) The proper officer shall, after considering the representation, if any, made by the person on whom the notice is served under sub-section (2), determine the amount due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined. (4) The amount paid to the credit of the Central Government under sub-section (1) or sub-section (1A) or sub-section (3) as the case may be, shall be adjusted against the duty payable by the person on finalisation of assessment or any other proceeding for determination of the duty relating to the goods referred to in subsection (1) or sub-section (1A). (5) Where any surplus is left after the adjustment made under sub-section (4), the amount of such surplus shall either be credited to the Fund or, as the case may be, refunded to the person who has borne the incidence of such amount, in accordance with the provisions of section 27 and such person may make an application under that section in such cases within six months from the date of the public notice to be issued by the Assistant Commissioner of Customs for the refund of such surplus amount. SECTION 28BA. Provisional attachment to protect revenue in certain cases. (1) Where, during the pendency of any proceeding under section 28 or section 28B, the proper officer is of the opinion that for the purpose of protecting the interests of revenue, it is necessary so to do, he may, with the previous

158 approval of the Commissioner of Customs, by order in writing, attach provisionally any property belonging to the person on whom notice is served under sub-section (1) of section 28 or sub-section (2) of section 28B, as the case may be, in accordance with the rules made in this behalf under section 142. (2) Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under sub-section (1): Provided that the Chief Commissioner of Customs may, for reasons to be recorded in writing, extend the aforesaid period by such further period or periods as he thinks fit, so, however, that the total period of extension shall not in any case exceed two years : Provided further that where an application for settlement of case under section 127B is made to the Settlement Commission, the period commencing from the date on which such application is made and ending with the date on which an order under sub-section (1) of section 127C is made shall be excluded from the period specified in the preceding proviso. THE CUSTOMS ACT, 1962 (52 of 1962) CHAPTER VA INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC., FOR PURPOSE OF REFUND SECTION 28C. Price of goods to indicate the amount of duty paid thereon. Notwithstanding anything contained in this Act or any other law for the time being in force, every person who is liable to pay duty on any goods shall, at the time of clearance of the goods, prominently indicate in all the documents relating

159 to assessment, sales invoice, and other like documents, the amount of such duty which will form part of the price at which such goods are to be sold. SECTION 28D. Presumption that incidence of duty has been passed on to the buyer. Every person who has paid the duty on any goods under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such duty to the buyer of such goods. CHAPTER VB ADVANCE RULINGS SECTION 28E. Definitions. In this Chapter, unless the context otherwise requires, - (a) ctivity means import or export; (b) dvance ruling means the determination, by the Authority, of a question of law or fact specified in the application regarding the liability to pay duty in relation to an activity which is proposed to be undertaken, by the applicant; (c) pplicant means j (i) (a) a non-resident setting up a joint venture in India in collaboration with a non-resident or resident; or (b) a resident setting up a joint venture in India in collaboration with a non-resident; or (c) a wholly owned subsidiary Indian company, of which the holding company is a foreign company, who or which, as the case may be, proposes to undertake any business activity in India; (ii) a joint venture in India; or (iii) a resident falling within any such class or category of persons, as the Central Government may, by notification in the Official Gazette, specify in this behalf, and which or who, as the case may be, makes application for advance ruling under sub-section (1) of section 28H; Explanation. For the purposes of this clause, oint venture in India means a contractual arrangement whereby two or more

160 persons undertake an economic activity which is subject to joint control and one or more of the participants or partners or equity holder is a non-resident having substantial interest in such arrangement. (d) pplication means an application made to the Authority under sub-section (1) of section 28H; (e) uthority means the Authority for Advance Rulings (Central Excise, Customs & Service Tax) constituted under section 28F; (f) hairperson means the Chairperson of the Authority; (g) ember means a Member of the Authority and includes the Chairperson; and (h) on-resident ndian company and oreign company have the meanings respectively assigned to them in clauses (30), (26) and (23A) of section 2 of the Income-tax Act, 1961 (43 of 1961). SECTION 28F. Authority for advance rulings. (1) The Central Government shall, by notification in the Official Gazette, constitute an Authority for giving advance rulings, to be called as he Authority for Advance Rulings (Central Excise, Customs & Service Tax) (2) The Authority shall consist of the following Members appointed by the Central Government, namely:- (a) a Chairperson, who is a retired Judge of the Supreme Court; (b) an officer of the Indian Customs and Central Excise Service who is qualified to be a Member of the Board; (c) an officer of the Indian Legal Service who is, or is qualified to be, an Additional Secretary to the Government of India. (2A) Notwithstanding anything contained in sub-sections (1) and (2), or any other law for the time being in force, the Central Government may, by notification in the Official Gazette, authorize an Authority constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961), to act as an Authority under this

161 Chapter. (2B) On and from the date of publication of notification under sub-section (2A), the Authority constituted under subsection (1) shall not exercise jurisdiction under this Chapter. (2C) For the purposes of sub-section (2A), the reference to n officer of the Indian Revenue Service who is qualified to be a Member of Central Board of Direct Taxes in clause (b) of sub-section (2) of section 245-O of the Income-tax Act, 1961(43 of 1961) shall be construed as reference to n officer of the Indian Customs and Central Excise Service who is qualified to be a Member of the Board (2D) On and from the date of the authorisation of Authority under sub-section (2A), every application and proceeding pending before the Authority constituted under sub-section (1) shall stand transferred to the Authority so authorised from the stage at which such proceedings stood before the date of such authorisation. (3) The salaries and allowances payable to, and the terms and conditions of service of, the Members shall be such as the Central Government may by rules determine. (4) The Central Government shall provide the Authority with such officers and staff as may be necessary for the efficient exercise of the powers of the Authority under this Act. (5) The office of the Authority shall be located in Delhi. SECTION 28G. Vacancies, etc., not to invalidate proceedings. No proceeding before, or pronouncement of advance ruling by, the Authority

162 under this Chapter shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Authority. SECTION 28H. Application for advance ruling. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner as may be prescribed, stating the question on which the advance ruling is sought. (2) The question on which the advance ruling is sought shall be in respect of, - (a) classification of goods under the Customs Tariff Act, 1975 (51 of 1975); (b) applicability of a notification issued under sub-section (1) of section 25, having a bearing on the rate of duty; (c) the principles to be adopted for the purposes of determination of value of the goods under the provisions of this Act. (d) applicability of notifications issued in respect of duties under this Act, the Customs Tariff Act, 1975 (51 of 1975) and any duty chargeable under any other law for the time being in force in the same manner as duty of customs leviable under this Act. (e) determination of origin of the goods in terms of the rules notified under the Customs Tariff Act, 1975 (51 of 1975) and matters relating thereto. (3) The application shall be made in quadruplicate and be accompanied by a fee of two thousand five hundred rupees. (4) An applicant may withdraw his application within thirty days from the date of the application

163 SECTION 28I. Procedure on receipt of application. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the Commissioner of Customs and, if necessary, call upon him to furnish the relevant records : Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the Commissioner of Customs. (2) The Authority may, after examining the application and the records called for, by order, either allow or reject the application : Provided that the Authority shall not allow the application where the question raised in the application is (a) already pending in the applicant case before any officer of customs, the Appellate Tribunal or any Court; (b) the same as in a matter already decided by the Appellate Tribunal or any Court : Provided further that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard: Provided also that where the application is rejected, reasons for such rejection shall be given in the order. (3) A copy of every order made under sub-section (2) shall be sent to the applicant and to the Commissioner of Customs. (4) Where an application is allowed under sub-section (2), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority, pronounce its advance ruling on the question specified in the application. (5) On a request received from the applicant, the Authority shall, before

164 pronouncing its advance ruling, provide an opportunity to the applicant of being heard, either in person or through a duly authorised representative. Explanation. - For the purposes of this sub-section, uthorised representative shall have the meaning assigned to it in sub-section (2) of section 146A. (6) The Authority shall pronounce its advance ruling in writing within ninety days of the receipt of application. (7) A copy of the advance ruling pronounced by the Authority, duly signed by the Members and certified in the prescribed manner shall be sent to the applicant and to the Commissioner of Customs, as soon as may be, after such pronouncement. SECTION 28J. Applicability of advance ruling. (1) The advance ruling pronounced by the Authority under section 28-I shall be binding only - (a) on the applicant who had sought it; (b) in respect of any matter referred to in sub-section (2) of section 28H; (c) on the Commissioner of Customs, and the customs authorities subordinate to him, in respect of the applicant. (2) The advance ruling referred to in sub-section (1) shall be binding as aforesaid unless there is a change in law or facts on the basis of which the advance ruling has been pronounced. SECTION 28K. Advance ruling to be void in certain circumstances (1) Where the Authority finds, on a representation made to it by the

165 Commissioner of Customs or otherwise, that an advance ruling pronounced by it under sub-section (6) of section 28-I has been obtained by the applicant by fraud or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Act shall apply (after excluding the period beginning with the date of such advance ruling and ending with the date of order under this sub-section) to the applicant as if such advance ruling had never been made. (2) A copy of the order made under sub-section (1) shall be sent to the applicant and the Commissioner of Customs. SECTION 28L. Powers of Authority (1) The Authority shall, for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908). (2) The Authority shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974), and every proceeding before the Authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purpose of section 196, of the Indian Penal Code (45 of 1860). SECTION 28M. Procedure of Authority The Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under this Act

166 CHAPTER VI PROVISIONS RELATING TO CONVEYANCES CARRYING IMPORTED OR EXPORTED GOODS SECTION 29. Arrival of vessels and aircrafts in India (1) The person-in-charge of a vessel or an aircraft entering India from any place outside India shall not cause or permit the vessel or aircraft to call or land - (a) for the first time after arrival in India; or (b) at any time while it is carrying passengers or cargo brought in that vessel or aircraft; at any place other than a customs port or a customs airport, as the case may be. (2) The provisions of sub-section (1) shall not apply in relation to any vessel or aircraft which is compelled by accident, stress of weather or other unavoidable cause to call or land at a place other than a customs port or customs airport but the person-in-charge of any such vessel or aircraft j (a) shall immediately report the arrival of the vessel or the landing of the aircraft to the nearest customs officer or the officer-in-charge of a police station and shall on demand produce to him the log book belonging to the vessel or the aircraft; (b) shall not without the consent of any such officer permit any goods carried in the vessel or the aircraft to be unloaded from, or any of the crew or passengers to depart from the vicinity of, the vessel or the aircraft; and (c) shall comply with any directions given by any such officer with respect to any such goods, and no passenger or member of the crew shall, without the consent of any such officer, leave the immediate vicinity of the vessel or the aircraft :

167 Provided that nothing in this section shall prohibit the departure of any crew or passengers from the vicinity of, or the removal of goods from, the vessel or aircraft where the departure or removal is necessary for reasons of health, safety or the preservation of life or property. SECTION 30. Delivery of import manifest or import report. (1) The person-in-charge of - (i) a vessel; or (ii) an aircraft; or (iii) a vehicle, carrying imported goods or any other person as may be specified by the Central Government, by notification in the Official Gazette, in this behalf shall, in the case of a vessel or an aircraft, deliver to the proper officer an import manifest prior to the arrival of the vessel or the aircraft, as the case may be, and in the case of a vehicle, an import report within twelve hours after its arrival in the customs station, in the prescribed form and if the import manifest or the import report or any part thereof, is not delivered to the proper officer within the time specified in this sub-section and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge or any other person referred to in this sub-section, who caused such delay, shall be liable to a penalty not exceeding fifty thousand rupees. PROVIDED that,- (a) in the case of a vessel or an aircraft, any such manifest may be delivered to the proper officer before the arrival of the vessel or aircraft; (b) if the proper officer is satisfied that there was sufficient cause for not delivering the import manifest or import report or any part thereof within the time specified in this sub-section, he may accept it at any time thereafter

168 (2) The person delivering the import manifest or import report shall at the foot thereof make and subscribe to a declaration as to the truth of its contents. (3) If the proper officer is satisfied that the import manifest or import report is in any way incorrect or incomplete, and that there was no fraudulent intention, he may permit it to be amended or supplemented. SECTION 31. Imported goods not to be unloaded from vessel until entry inwards granted (1) The master of a vessel shall not permit the unloading of any imported goods until an order has been given by the proper officer granting entry inwards to such vessel. (2) No order under sub-section (1) shall be given until an import manifest has been delivered or the proper officer is satisfied that there was sufficient cause for not delivering it. (3) Nothing in this section shall apply to the unloading of baggage accompanying a passenger or a member of the crew, mail bags, animals, perishable goods and hazardous goods. SECTION 32. Imported goods not to be unloaded unless mentioned in import manifest or import report No imported goods required to be mentioned under the regulations in an import manifest or import report shall, except with the permission of the proper officer, be unloaded at any customs station unless they are specified in such manifest or report for being unloaded at that customs station

169 SECTION 33. Unloading and loading of goods at approved places only Except with the permission of the proper officer, no imported goods shall be unloaded, and no export goods shall be loaded, at any place other than a place approved under clause (a) of section 8 for the unloading or loading of such goods. SECTION 34. Goods not to be unloaded or loaded except under supervision of customs officer Imported goodsshall not be unloaded from, and export goods shall not be loaded on, any conveyance except under the supervision of the proper officer: Provided that the Board may, by notification in the Official Gazette, give general permission and the proper officer may in any particular case give special permission, for any goods or class of goods to be unloaded or loaded without the supervision of the proper officer. SECTION 35. Restrictions on goods being water-borne No imported goods shall be water-borne for being landed from any vessel, and no export goods which are not accompanied by a shipping bill, shall be water-borne for being shipped, unless the goods are accompanied by a boat-note in the prescribed form: Provided that the Board may, by notification in the Official Gazette, give general permission, and the proper officer may in any particular case give special permission, for any goods or any class of goods to be water-borne without being accompanied by a boat-note

170 SECTION 36. Restrictions on unloading and loading of goods on holidays, etc. No imported goods shall be unloaded from, and no export goods shall be loaded on, any conveyance on any Sunday or on any holiday observed by the Customs Department or on any other day after the working hours, except after giving the prescribed notice and on payment of the prescribed fees, if any: Provided that no fees shall be levied for the unloading and loading of baggage accompanying a passenger or a member of the crew, and mail bags. SECTION 37. Power to board conveyances The proper officer may, at any time, board any conveyance carrying imported goods or export goods and may remain on such conveyance for such period as he considers necessary. SECTION 38. Power to require production of documents and ask questions For the purposes of carrying out the provisions of this Act, the proper officer may require the person-in-charge of any conveyance or animal carrying imported goods or export goods to produce any document and to answer any questions and thereupon such person shall produce such documents and answer such questions. SECTION 39. Export goods not to be loaded on vessel until entry-outwards granted The master of a vessel shall not permit the loading of any export goods, other than baggage and mail bags, until an order has been given by the proper officer

171 granting entry-outwards to such vessel. SECTION 40. Export goods not to be loaded unless duly passed by proper officer The person-in-charge of a conveyance shall not permit the loading at a customs station - (a) of export goods, other than baggage and mail bags, unless a shipping bill or bill of export or a bill of transhipment, as the case may be, duly passed by the proper officer, has been handed over to him by the exporter; (b) of baggage and mail bags, unless their export has been duly permitted by the proper officer. SECTION 41. Delivery of export manifest or export report (1) The person-in-charge of a conveyance carrying export goods shall, before departure of the conveyance from a customs station, deliver to the proper officer in the case of a vessel or aircraft, an export manifest, and in the case of a vehicle, an export report, in the prescribed form : (2) The person delivering the export manifest or export report shall at the foot thereof make and subscribe to a declaration as to the truth of its contents. (3) If the proper officer is satisfied that the export manifest or export report is in any way incorrect or incomplete and that there was no fraudulent intention, he may permit such manifest or report to be amended or supplemented. SECTION 42. No conveyance to leave without written order (1) The person-in-charge of a conveyance which has brought any imported goods or has loaded any export goods at a customs station shall not cause or permit

172 the conveyance to depart from that customs station until a written order to that effect has been given by the proper officer. (2) No such order shall be given until - (a) the person-in-charge of the conveyance has answered the questions put to him under section 38; (b) the provisions of section 41 have been complied with; (c) the shipping bills or bills of export, the bills of transhipment, if any, and such other documents as the proper officer may require have been delivered to him; (d) all duties leviable on any stores consumed in such conveyance, and all charges and penalties due in respect of such conveyance or from the person-in-charge thereof have been paid or the payment secured by such guarantee or deposit of such amount as the proper officer may direct; (e) the person-in-charge of the conveyance has satisfied the proper officer that no penalty is leviable on him under section 116 or the payment of any penalty that may be levied upon him under that section has been secured by such guarantee or deposit of such amount as the proper officer may direct; (f) in any case where any export goods have been loaded without payment of export duty or in contravention of any provision of this Act or any other law for the time being in force relating to export of goods, - (i) such goods have been unloaded, or (ii) where the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied that it is not practicable to unload such goods, the person-in-charge of the conveyance has given an undertaking, secured by such guarantee or deposit of such amount as the proper officer may direct, for bringing back the goods to India

173 SECTION 43. Exemption of certain classes of conveyances from certain provisions of this Chapter (1) The provisions of sections 30, 41 and 42 shall not apply to a vehicle which carries no goods other than the luggage of its occupants. (2) The Central Government may, by notification in the Official Gazette, exempt the following classes of conveyances from all or any of the provisions of this Chapter (a) conveyances belonging to the Government or any foreign Government; (b) vessels and aircraft which temporarily enter India by reason of any emergency. CHAPTER VII CLEARANCE OF IMPORTED GOODS AND EXPORT GOODS SECTION 44. Chapter not to apply to baggage and postal articles The provisions of this Chapter shall not apply to (a) baggage, and (b) goods imported or to be exported by post. [Clearance of imported goods] SECTION 45. Restrictions on custody and removal of imported goods (1) Save as otherwise provided in any law for the time being in force, all imported goods unloaded in a customs area shall remain in the custody of such person as may be approved by the Commissioner of Customs until they

174 are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of Chapter VIII. (2) The person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any law for the time being in force, n (a) shall keep a record of such goods and send a copy thereof to the proper officer; (b) shall not permit such goods to be removed from the customs area or otherwise dealt with, except under and in accordance with the permission in writing of the proper officer. (3) Notwithstanding anything contained in any law for the time being in force, if any imported goods are pilferred after unloading thereof in a customs area while in the custody of a person referred to in sub-section (1), that person shall be liable to pay duty on such goods at the rate prevailing on the date of delivery of an import manifest or, as the case may be, an import report to the proper officer under section 30 for the arrival of the conveyance in which the said goods were carried. SECTION 46. Entry of goods on importation (1) The importer of any goods, other than goods intended for transit or transhipment, shall make entry thereof by presenting electronically to the proper officer a bill of entry for home consumption or warehousing in the prescribed form : Provided that the Commissioner of Customs may, in cases where it is not feasible to make entry by presenting electronically, allow an entry to be presented in any other manner:

175 Provided further that if the importer makes and subscribes to a declaration before the proper officer, to the effect that he is unable for want of full information to furnish all the particulars of the goods required under this sub-section, the proper officer may, pending the production of such information, permit him, previous to the entry thereof (a) to examine the goods in the presence of an officer of customs, or (b) to deposit the goods in a public warehouse appointed under section 57 without warehousing the same. (2) Save as otherwise permitted by the proper officer, a bill of entry shall include all the goods mentioned in the bill of lading or other receipt given by the carrier to the consignor. (3) A bill of entry under sub-section (1) may be presented at any time after the delivery of the import manifest or import report as the case maybe : Provided that the Commissioner of Customs may in any special circumstances permit a bill of entry to be presented before the delivery of such report : Provided further that a bill of entry may be presented even before the delivery of such manifest if the vessel or the aircraft by which the goods have been shipped for importation into India is expected to arrive within thirty days from the date of such presentation. (4) The importer while presenting a bill of entry shall at the foot thereof make and subscribe to a declaration as to the truth of the contents of such bill of entry and shall, in support of such declaration, produce to the proper officer the invoice, if any, relating to the imported goods. (5) If the proper officer is satisfied that the interests of revenue are not

176 prejudicially affected and that there was no fraudulent intention, he may permit substitution of a bill of entry for home consumption for a bill of entry for warehousing or vice versa. SECTION 47. Clearance of goods for home consumption (1) Where the proper officer is satisfied that any goods entered for home consumption are not prohibited goods and the importer has paid the import duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance of the goods for home consumption. (2) Where the importer fails to pay the import duty under sub-section (1) within five days excluding holidays from the date on which the bill of entry is returned to him for payment of duty, he shall pay interest at such rate, not below ten percent and not exceeding thirty six percent. perannum, as is for the time being fixed by the Central Government, by notification in the Official Gazette, on such duty till the date of payment of the said duty : Provided that where the bill of entry is returned for payment of duty before the commencement of the Customs (Amendment) Act, 1991 and the importer has not paid such duty before such commencement, the date of return of such bill of entry to him shall be deemed to be the date of such commencement for the purpose of this section. Provided further that if the Board is satisfied that it is necessary in the public interest so to do, it may, by order for reasons to be recorded, waive the whole or part of any interest payable under this section

177 SECTION 48. Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading If any goods brought into India from a place outside India are not cleared for home consumption or warehoused or transhipped within thirty days from the date of the unloading thereof at a customs station or within such further time as the proper officer may allow or if the title to any imported goods is relinquished, such goods may, after notice to the importer and with the permission of the proper officer be sold by the person having the custody thereof : Provided that - (a) animals, perishable goods and hazardous goods, may, with the permission of the proper officer, be sold at any time; (b) arms and ammunition may be sold at such time and place and in such manner as the Central Government may direct. Explanation. - In this section, rms and mmunition have the meanings respectively assigned to them in the Arms Act, 1959 (54 of 1959). SECTION 49. Storage of imported goods in warehouse pending clearance Where in the case of any imported goods, whether dutiable or not, entered for home consumption, the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied on the application of the importer that the goods cannot be cleared within a reasonable time, the goods may, pending clearance, be permitted to be stored in a public warehouse, or in a private warehouse if facilities for deposit in a public warehouse are not available; but such goods shall not be deemed to be warehoused goods for the purposes of

178 this Act, and accordingly the provisions of Chapter IX shall not apply to such goods. [Clearance of export goods] SECTION 50. Entry of goods for exportation (1) The exporter of any goods shall make entry thereof by presenting electronically to the proper officer in the case of goods to be exported in a vessel or aircraft, a shipping bill, and in the case of goods to be exported by land, a bill of export in the prescribed form. Provided that the Commissioner of Customs may, in cases where it is not feasible to make entry by presenting electronically, allow an entry to be presented in any other manner. (2) The exporter of any goods, while presenting a shipping bill or bill of export, shall make and subscribe to a declaration as to the truth of its contents. SECTION 51. Clearance of goods for exportation Where the proper officer is satisfied that any goods entered for export are not prohibited goods and the exporter has paid the duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance and loading of the goods for exportation

179 CHAPTER VIII GOODS IN TRANSIT SECTION 52. Chapter not to apply to baggage, postal articles and stores The provisions of this Chapter shall not apply to (a) baggage, (b) goods imported by post, and (c) stores. SECTION 53. Transit of certain goods without payment of duty Subject to the provisions of section 11, any goods imported in a conveyance and mentioned in the import manifest or the import report, as the case may be, as for transit in the same conveyance to any place outside India or any customs station may be allowed to be so transited without payment of duty. SECTION 54. Transhipment of certain goods without payment of duty (1) Where any goods imported into a customs station are intended for transhipment, a bill of transhipment shall be presented to the proper officer in the prescribed form. Provided that where the goods are being transhipped under an international treaty or bilateral agreement between the Government of India and Government of a foreign country, a declaration for transhipment instead of a bill of transhipment shall be presented to the proper officer in the prescribed form. (2) Subject to the provisions of section 11, where any goods imported into a customs station are mentioned in the import manifest or the import report, as the case may be, as for transhipment to any place outside India, such goods may be allowed to be so transhipped without payment of duty. (3) Where any goods imported into a customs station are mentioned in the

180 import manifest or the import report, as the case may be, as for transhipment (a) to any major port as defined in the Indian Ports Act, 1908 (15 of 1908), or the customs airport at Mumbai, Calcutta, Delhi or Chennai or any other customs port or customs airport which the Board may, by notification in the Official Gazette, specify in this behalf, or (b) to any other customs station and the proper officer is satisfied that the goods are bona fide intended for transhipment to such customs station, the proper officer may allow the goods to be transhipped, without payment of duty, subject to such conditions as may be prescribed for the due arrival of such goods at the customs station to which transhipment is allowed. SECTION 55. Liability of duty on goods transited under section 53 or transhipped under section 54 Where any goods are allowed to be transited under section 53 or transhipped under sub-section (3) of section 54 to any customs station, they shall, on their arrival at such station, be liable to duty and shall be entered in like manner as goods are entered on the first importation thereof and the provisions of this Act and any rules and regulations shall, so far as may be, apply in relation to such goods. SECTION 56. Transport of certain classes of goods subject to prescribed conditions. Imported goods may be transported without payment of duty from one land customs station to another, and any goods may be transported from one part of India to another part through any foreign territory, subject to such conditions as may be prescribed for the due arrival of such goods at the place of destination

181 CHAPTER X DRAWBACK SECTION 74. Drawback allowable on re-export of duty-paid goods. (1) When any goods capable of being easily identified which have been imported into India and upon which any duty has been paid on importation, - (i) are entered for export and the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51; or (ii) are to be exported as baggage and the owner of such baggage, for the purpose of clearing it, makes a declaration of its contents to the proper officer under section 77 (which declaration shall be deemed to be an entry for export for the purposes of this section) and such officer makes an order permitting clearance of the goods for exportation; or (iii) are entered for export by post under section 82 and the proper officer makes an order permitting clearance of the goods for exportation, ninety-eight per cent of such duty shall, except as otherwise hereinafter provided, be re-paid as drawback, if - (a) the goods are identified to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the goods which were imported; and (b) the goods are entered for export within two years from the date of payment of duty on the importation thereof : Provided that in any particular case the aforesaid period of two years may, on sufficient cause being shown, be extended by the Board by such further period as it may deem fit. (2) Notwithstanding anything contained in sub-section (1), the rate of drawback in the case of goods which have been used after the importation thereof shall be such as the Central Government, having regard to the duration of use, depreciation in value and other relevant circumstances, may, by notification in the Official Gazette, fix

182 (3) The Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may j (a) provide for the manner in which the identity of goods imported in different consignments which are ordinarily stored together in bulk, may be established; (b) specify the goods which shall be deemed to be not capable of being easily identified; and (c) provide for the manner and the time within which a claim for payment of drawback is to be filed. (4) For the purposes of this section - (a) goods shall be deemed to have been entered for export on the date with reference to which the rate of duty is calculated under section 16; (b) in the case of goods assessed to duty provisionally under section 18, the date of payment of the provisional duty shall be deemed to be the date of payment of duty. SECTION 75. Drawback on imported materials used in the manufacture of goods which are exported. (1) Where it appears to the Central Government that in respect of goods of any class or description manufactured, processed or on which any operation has been carried out in India, being goods which have been entered for export and in respect of which an order permitting the clearance and loading thereof for exportation has been made under section 51 by the proper officer, or being goods entered for export by post under section 82 and in respect of which an order permitting clearance for exportation has been made by the proper officer, a drawback should be allowed of duties of customs chargeable under this Act on any imported materials of a class or description used in the

183 manufacture or processing of such goods or carrying out any operation on such goods, the Central Government may, by notification in the Official Gazette, direct that drawback shall be allowed in respect of such goods in accordance with, and subject to, the rules made under sub-section (2). Provided that no drawback shall be allowed under this sub-section in respect of any of the aforesaid goods which the Central Government may, by rules made under sub-section (2), specify, if the export value of such goods or class of goods is less than the value of the imported materials used in the manufacture or processing of such goods or carrying out any operation on such goods or class of goods, or is not more than such percentage of the value of the imported materials used in the manufacture or processing of such goods or carrying out any operation on such goods or class of goods as the Central Government may, by notification in the Official Gazette, specify in this behalf : Provided further that where any drawback has been allowed on any goods under this sub-section and the sale proceeds in respect of such goods are not received by or on behalf of the exporter in India within the time allowed under the Foreign Exchange Management Act, 1999 (42 of 1999), such drawback shall except under such circumstances or such conditions as the Central Government may, by rule, specify be deemed never to have been allowed and the Central Government may, by rules made under sub-section (2), specify the procedure for the recovery or adjustment of the amount of such drawback. (1A) Where it appears to the Central Government that the quantity of a particular material imported into India is more than the total quantity of like material that has been used in the goods manufactured, processed or on which any operation has been carried out in India and exported outside India, then, the Central Government may, by notification in the Official Gazette, declare that so much of the material as is contained in the goods exported

184 shall, for the purpose of sub-section (1), be deemed to be imported material. (2) The Central Government may make rules for the purpose of carrying out the provisions of sub-section (1) and, in particular, such rules may provide j (a) for the payment of drawback equal to the amount of duty actually paid on the imported materials used in the manufacture or processing of the goods or carrying out any operation on the goods or as is specified in the rules as the average amount of duty paid on the materials of that class or description used in the manufacture or processing of export goods or carrying out any operation on export goods of that class or description either by manufacturers generally or by persons processing or carrying on any operation generally or by any particular manufacturer or particular person carrying on any process or other operation, and interest if any payable thereon; (aa) for specifying the goods in respect of which no drawback shall be allowed; (ab) for specifying the procedure for recovery or adjustment of the amount of any drawback which had been allowed under sub-section (1) or interest chargeable thereon; (b) for the production of such certificates, documents and other evidence in support of each claim of drawback as may be necessary; (c) for requiring the manufacturer or the person carrying out any process or other operation to give access to every part of his manufactory to any officer of customs specially authorised in this behalf by the Assistant Commissioner of Customs or Deputy Commissioner of Customs to enable such authorised officer to inspect the processes of manufacture, process or any other operation carried out and to verify by actual check or otherwise the statements made in support of the claim for drawback. (d) for the manner and the time within which the claim for payment of drawback may be filed;

185 (3) The power to make rules conferred by sub-section (2) shall include the power to give drawback with retrospective effect from a date not earlier than the date of changes in the rates of duty on inputs used in the export goods. SECTION 75A. Interest on drawback. (1) Where any drawback payable to a claimant under section 74 or section 75 is not paid within a period of one month from the date of filing a claim for payment of such drawback, there shall be paid to that claimant in addition to the amount of drawback, interest at the rate fixed under section 27A from the date after the expiry of the said period of one month till the date of payment of such drawback : (2) Where any drawback has been paid to the claimant erroneously or it becomes otherwise recoverable under this Act or the rules made thereunder, the claimant shall, within a period of two months from the date of demand, pay in addition to the said amount of drawback, interest at the rate fixed under section 28AB and the amount of interest shall be calculated for the period beginning from the date of payment of such drawback to the claimant till the date of recovery of such drawback. SECTION 76. Prohibition and regulation of drawback in certain cases. (1) Notwithstanding anything hereinbefore contained, no drawback shall be allowed (a) Omitted (b) in respect of any goods the market-price of which is less than the amount of drawback due thereon; (c) where the drawback due in respect of any goods is less than fifty rupees

186 (2) Without prejudice to the provisions of sub-section (1), if the Central Government is of opinion that goods of any specified description in respect of which drawback may be claimed under this Chapter are likely to be smuggled back into India, it may, by notification in the Official Gazette, direct that drawback shall not be allowed in respect of such goods or may be allowed subject to such restrictions and conditions as may be specified in the notification

187 부록 Ⅵ. 통관관련서류양식 1. GR form: Exchange Control Declaration form) 2. AR-1 form: Application for Removal of Excisable goods on payment of duty 3. AR-4 form: Application for removal of excisable goods for export by (Air/Sea/Port/Land)

188 1. GR form : Exchange Control Declaration form

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