The Central Board of Indirect Taxes and Customs, under the Ministry of Finance, Government of India, has issued an important order concerning Linear Alkyl Benzene (LAB). This order, dated 18th September, 2023, falls under rule 5 of the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023.
Authority and Specification: This order derives its authority from clause (iv) of the second proviso to sub-section (1) of section 14 of the Customs Act, 1962, read with rule 5 of the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023. It specifies Linear Alkyl Benzene (LAB) under HS Code 38170011 as identified goods under rule 10 of the said rules.
Unique Quantity Code: Importers of LAB are required to use the Unique Quantity Code of Kilogram (KG) when declaring the value in the bill of entry.
Additional Documents: In addition to the standard documents for bill of entry submission, importers of LAB must also provide:
- Test Certificate of the product
- Manufacturer’s Invoice
- Purchase Order or Contract
- Manufacturing process documentation from the manufacturer
Quality Control: During the assessment verification process, the proper officer will ensure compliance with the Linear Alkyl Benzene (Quality Control) Order, 2022.
Conclusion: This Customs Order, effective from 26th September, 2023, and valid until 25th September, 2024, outlines specific requirements and procedures for the declaration and verification of Linear Alkyl Benzene (LAB) values during import. Importers and relevant stakeholders must adhere to these guidelines to ensure compliance with customs regulations and quality control standards.
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F.No.466/32/ 022-CusV
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
New Delhi
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CAVR Order No. 01/2023-Customs Dated: 18th September, 2023
Subject: Order under rule 5 of the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 for the Linear Alkyl Benzene (LAB)
In exercise of the powers conferred by clause (iv) of the second proviso to sub-section (1) of section 14 of the Customs Act, 1962 (52 of 1962), read with rule 5 of the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules. 2023, the Central Board of Indirect Taxes and Customs, hereby specifies Linear Alkyl Benzene falling under HS Code 38170011 as identified goods under rule 10 of the said rules with the following further specifications:
(a) Unique Quantity Code of Kilogram (KG) shall be necessarily used by’ the importer to declare the value in the bill of entry.
(b) In addition to the prescribed documents required to be submitted with the bill of entry, the importer shall also produce — (i) Test Certificate of the product; (ii) Manufacturer’s Invoice; (iii) Purchase Order or Contract; and (iv) manufacturing process from the manufacturer.
(c) During the verification of assessment, the proper officer shall also check compliance with the Linear Alkyl Benzene (Quality Control) Order, 2022.
2. This Order shall enter into force on 26th September, 2023 and remain in force till 25th September, 2024.
(Komila Punia)
Deputy Secretary to the Government of India
Email: komila.puniagov.in
