Board Circular No,29/2017 -Customs dated 17.07.2017 on the Operational problems being faced by EOU in GST regime consequent to amendment in Notification No. 52/2003- Customs dated 31.03.2003

Customs – TRADE FACILITY NO. 08/2017 – Dated:- 19-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F. No. C1/03/2016-TU. Cus. Dated: 19.07.2017. TRADE FACILITY NO. 08/2017 Subject: Board Circular No,29/2017 -Customs dated 17.07.2017 on the Operational problems being faced by EOU in GST regime consequent to amendment in Notification No. 52/2003- Customs dated 31.03.2003- Reg. Kind attention of Exporters, Importers, Customs Brokers, Steamer Agents and all other stakeholders is drawn to the Central Board of Excise & Customs (CBEC) Circular No. 29/2017 -Customs dated 17th July 2017 (copy enclosed), which addresses the issues faced by

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nd can give requirements for the subsequent period. There is also no provision in the said rule barring the units from making any additions/ modifications/ amendments to the information submitted. (iii) For the transitional period up to 31.07.2017, the EOU/EHTP/STP units can either follow the procedure of Rule (5) of IGCR Rules or use Procurement Certificates for import of goods. (iv) Inter Unit Transfer of goods would be on invoice, on payment of applicable GST but would be without payment of Customs Duty. The amount of such duty exemption claimed will be endorsed by the supplier Unit on the documents. The recipient unit would be responsible for payment of such basic Customs Duty, as is obligated under Notification No.52/2003-Cus dated 31.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Leave a Reply