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CBIC amends notification No. 50/2017- Customs dated 30.06.2017, in order to reduce the BCD on imports of meat and edible offal, of ducks, frozen, subject to the prescribed conditions, with effect from 07.03.2024 vide Notification No. 13/2024-Customs | Dated : 6th March, 2024.

Introduction: The Ministry of Finance, Department of Revenue, has issued Notification No. 13/2024-Customs on 6th March 2024. This notification aims to amend the existing Notification No. 50/2017-Customs, dated 30th June 2017, with the goal of reducing the Basic Customs Duty (BCD) on the import of frozen duck meat. The amendment introduces changes with effect from 7th March 2024.

Detailed Analysis:

1. New Entries in the Table:

  • A new serial number, 3AB, is introduced in the Table after S. No. 3AA, specifically for frozen meat and edible offal of ducks.
  • The applicable tariff lines are 0207 42 00 and 0207 45 00.
  • The BCD for these items is reduced to 5%, with no additional duty specified.

2. Addition to the Annexure:

  • Condition number 116 is added to the Annexure, prescribing the conditions for availing the reduced BCD.
  • Importers must provide a certificate from the designated officer, according to O.M. No. L-110109(3)/1/2016-Trade (E-2625), dated 22nd February 2024, issued by the Department of Animal Husbandry and Dairying.
  • Two additional conditions are introduced under (b):

i. Certification from a Deputy Secretary to the Government of India in the Ministry of Tourism for hotels.

ii. A valid restricted import authorization under DGFT notification No. 66/2023, dated 06th March 2024.

3.Effective Date:

  • The notification is set to come into force on 7th March 2024.

Conclusion: Customs Notification No. 13/2024 represents a strategic move by the government to boost the import of frozen duck meat by reducing the BCD to 5%. However, importers need to adhere to the specified conditions outlined in the annexure for availing these benefits. The amendment aims to facilitate trade while ensuring compliance with relevant standards and regulations. Importers and stakeholders should stay informed about these changes to navigate the evolving regulatory landscape effectively.

***

MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 13/2024-Customs | Dated : 6th March, 2024

G.S.R. 158(E).In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, namely:-

In the said notification,

(1) in the Table, after S. No. 3AA and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –

(1) (2) (3) (4) (5) (6)
“3AB. 0207 42 00;

0207 45 00

Meat and edible offal, of ducks, frozen 5% 116”;

(2) in the Annexure, after condition number 115 and the entries relating thereto, the following condition number and entries shall be inserted, namely: –

(1) (2)
“116. If, at the time of import, –

(a) the importer furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from the designated officer in terms of O.M. No. L-110109(3)/1/2016-Trade (E-2625), dated 22nd February, 2024, issued by the Department of Animal Husbandry and Dairying, that the imported goods are meat and edible offal, of ducks, frozen (other than backs of ducks, frozen), satisfying the parameters specified in the Annex to the said O.M.; and

(b) the importer furnishes to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, –

i. a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Tourism recommending that the importer is a 3-Star and above operational hotel as per notification issued by Ministry of Tourism, Government of India, as amended, or

ii. a valid restricted import authorisation issued under DGFT notification No. 66/2023, dated 06th March, 2024, as amended”;

2. This notification shall come into force on the 07thday of March, 2024.

[F. No. CBIC-190354/166/2023-TO(TRU-I)]
VIKRAM VIJAY WANERE, Under Secy.

Note: The principal notification No. 50/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, and was last amended vide notification No. 10/2024-Customs, dated the 19th February, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 115(E), dated the 19th February, 2024.

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