The Central Board of Indirect Taxes & Customs (CBIC) has issued Circular No. 13/2024-Customs, dated September 4, 2024, extending the implementation of automation for the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022, concerning Export Oriented Units (EOUs). Originally scheduled to begin on September 1, 2024, the implementation will now start from September 17, 2024, following feedback from EOUs about difficulties with registration, IIN details, and bond submissions, which caused delays in goods clearance. The circular advises field formations to issue public notices and seek guidance for any issues arising during implementation.
F. No. 450/28/2016-Cus-IV
Government of India
Ministry of Finance, Department of Revenue
(Central Board of Indirect Taxes & Customs)
Circular No. 13/2024-Customs | Dated: 4th September, 2024
To
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)
All Principal Chief Commissioners/Chief Commissioners of Customs & Central Tax
All Principal Commissioners/Commissioners of Customs/Customs (Preventive)
All Principal Director Generals/ Director Generals under CBIC
Subject: Implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 in respect of EOUs– reg.
Madam/Sir,
Reference is drawn to the Circular No. 11/2024-Customs dated 25.08.2024 on the above subject with effect from 01.09.2024.
2. Representations have been received from several EOUs regarding difficulties being faced by them in the implementation of the above module such as Registration, generation of IIN details and the submission of Bond details. The trade has represented that this leads to delay in the clearance of the goods.
3. In view of above, Board has decided to implement the above Circular No. 11/2024-Customs dated 25.08.2024 in relation to EoUs from 17.09.2024 onwards.
4. The field formations are advised to issue Suitable Public Notice etc. for guidance. Any difficulties faced or doubts arising in the implementation of this Circular may please be brought to the notice of Board.
The Hindi version follows.
Yours faithfully,
(R. Ananth)
Director (Customs)
