Law tax

Indirect Taxation Newsletter – June 2021 – Regulatory News – Customs Law – Taxation

India: Indirect Taxation Newsletter – June 2021 – Regulatory News – Customs Law

To print this article, simply register or connect to


  • Notification n ° 31/2021 – Cus, of 05.31.2021.
    The CBIC has extended the exemption from customs duties up to
    08/31.2021 on the importation of Amphotericin B.
  • Notification n ° 32/2021 – Cus, of 05.31.2021.
    CBIC has extended the IGST exemption to
    08/31.2021 on the importation of COVID-19 relief material subject to specified conditions.


Circular n ° 10/2021 – Cus, of 05.17.2021.

The CBIC has clarified the changes introduced through Customs Amendment Rules (Import of Goods at Concessional Duty Rate), 2021. The main changes have been highlighted below:

Job work:

The scope of the work facility has been extended to an importer who is a manufacturer but without a full manufacturing facility. In addition, 100% outsourcing of product manufacturing on a one-job basis has been allowed for importers who do not have any manufacturing facilities. However, sensitive sectors such as gold, jewelry and other metals or precious stones were excluded from the ease of work.

Importation and customs clearance of capital goods:

An option was given to importers to import capital goods for a specified use at a preferential rate of duty and after setting such capital goods to be used for that purpose, customs clearance after payment of the differential duty and interest , at a depreciated value, with the authorization of the jurisdictional customs officer.

Information before import:

As details become available, the importer should provide information to the adjudicating customs officer regarding the estimated quantity and value of the goods to be imported, the exemption notification and serial number, and the ‘estimate of lost rights and port of import with regard to a consignment. This information may be provided by email on a consolidated basis for a period not exceeding one year rather than on a transactional basis for each import.

Customs clearance of goods from the port of import:

The importer must also provide a copy of the information provided to the jurisdictional customs officer at the port of import. It is specified that for this purpose, it is sufficient to download such a copy of information on e-Sanchit and to link it with the other documents when submitting the entry invoice. On this basis, the goods will be cleared at a preferential rate of duty.

Receipt of goods at the premises of the importer / worker:

Receipt of imported goods must be reported to the jurisdictional customs officer. It is clarified that the goods can also be sent directly to the premises of a worker and in such cases the importer must indicate by email this receipt of the goods to the jurisdictional customs officer (of the worker) with the copy. provided to the jurisdictional customs officer (of the importer).

Goods sent for work from the premises of the importer:

In cases where the goods are first received at the importer’s premises and then need to be sent for work from there, the importer should send the goods after informing the jurisdictional customs officer by email. . Such an indication may be given periodically to the worker, at the latest on the 5th of each month for goods sent for work during the previous month. The importer must always keep correct accounts of the goods sent or received.


Ad hoc exemption ordinance n ° 04/2021 – Cus, of 05.31.2021.

CBIC has extended the IGST exemption to
08/31.2021 on imports of specified COVID-19 relief material donated from abroad.

The content of this article is intended to provide a general guide on the subject. Specialist advice should be sought regarding your particular situation.