Circular No. 79/2000-Cus
dated 22-09-2000

F. No. 605/218/99-DBK

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

Subject : Notification No. 16/2000-Cus. – duty free clearance from bonded warehouses.

  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.

4.  Suitable Public Notice for information of the trade and standing order for the guidance of the staff may be issued on the above lines.

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