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OFFICE OF THE
COMMISSIONER OF CUSTOMS, |
PUBLIC
NOTICE NO. 257 /2001
Subject :
Permitting duty free clearance of
inputs by exporters from bonded
warehouses in terms of Customs Notification No. 16/2000-Cus. – dated 01.03.2000 –
reg.
Government of India, Ministry of
Finance, Department of Revenue, New Delhi, Circular No. 79/2000-Cus. vide F.
No. 605/218/99-DBK dated 22.09.2000, is reproduced below for the guidance of
the importers, clearing agents and trading public.
Sd/-
C11/98/2001-AP (PORT) (S.
SANKARAVADIVELU)
CUSTOM HOUSE, CHENNAI-1. Dy. COMMISSIONER OF CUSTOMS
(APPG)
DATE: 22.10.2001
Circular
No.79/2000-Cus
F. No. 605/218/99-DBK
dated 22.09.2000
Representation have been received in the Board that duty free clearance
of embellishments etc. from Bonded warehouses in terms of Customs Notification
No. 16/2000 is not being allowed to garment exporters who use these items in
the export product.
2. The
issue is examined in Board. In terms of entry Sr. Nos. 94, 138 & 344 of
Customs Notifications No. 16/2000, duty free import of various specified inputs
required by specified category of exporters is allowed subject to certain
conditions. There may be other entry Sr. Nos. of said notification where
similar duty concession/exemption has been extended to other
exporters.
3. It is
clarified that so long as the exporter fulfils the requirement of Customs Notification
No. 16/2000, duty free clearance of inputs should be permitted from Bonded
Warehouses also. Bonded warehouses were created in terms of para 4.15 of Exim
Policy to cater to the needs of small exporters, duty free shops etc. to enable
them to procure imported goods from such warehouses without actually importing
it. A garment exporter or handicraft exporter can always procure his duty
free requirement under Notification No. 16/2000 through such Bonded Warehouses
provided he fulfils the conditions of the notification.
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