A few field offices have requested clarification as to whether LUT for exports would be accepted by Customs or GST officials. It is clarified that LUT would have to be accepted by GST officials.





Tel. No. +91-11-23092230, Fax No. +91-11-23093106

D.O.F.No. 450/17/2017-Cus-IV

06th February, 2018

Dear Colleagues

Subject: reorganization of Customs formations-reg.

As you are well aware, the segregation of Customs and GST formations has been brought into force from 15th January, 2018. This bifurcation of roles has been carried out after lot of careful consideration. It is intended to bring about functional efficiency and consolidation of tasks both on the Customs as well as the GST side. I am hopeful that the reorganization exercise is smoothly underway.

I am sure that all Principal Chief Commissioners of Customs/ Customs (Preventive) have taken necessary administrative steps to carry out the scheme of reorganization. I also expect that the HRD issues have also been taken up and sorted with respective CCAs. Besides, manning the revised jurisdictions, it is essential that we inform the trade at large as to what all subjects customs formations would be handling which were previously been handled by Central Excise/ GST formations. Therefore, for the benefit of field formations, I am attaching a non-exhaustive list of functions which would now be attended to by customs officers. A few field offices have requested clarification as to whether LUT for exports would be accepted by Customs or GST officials. It is clarified that LUT would have to be accepted by GST officials.

The list of various steps taken for reorganizing the field formations and creation of Custom Division / export promotion circles and other initiatives may be sent to me at the earliest.

With warm regards

Your Sincerely

(Pranab Kumar Das)

Encl : As above.

All Principal Chief Commissioner of Customs / Central Excise & Customs

All Chief Commissioner of Customs/Central Excise & Customs



List of Customs functions presently being handled by the Central Excise officers:

i. Customs functions at the international airport: At many international airports such as Madurai, Coimbatore, Tirupati, Nagpur etc., Customs functions are managed by central excise formations.

ii. Inland Container Depot: Presently, there are many ICDs functioning under the central excise formations such as ICD at Meerut, Moradabad, Indore, Dadri, Loni.

iii. Duty free imports by EOU/EFITP/STP units, issuance of re-warehousing certificate, bond to bond transfer, collection of duty of Customs in case of disposal of CG/ goods as such by the unit. Execution of B-17 bond (common bond for excise and Customs), demand of duty of Customs in case of default in NFE, non-accountal of goods etc, collection of cost recovery charges, MOT etc. (Notification no 52/2003-Cus dated 31.03.2003).

iv. Licensing of Private/Public/Special Customs Bonded Warehouses under Chapter IX of the Customs Act, 1962, Manufacture and other Operations in Warehouse Regulations 1966, Cost Recovery Charges, MOT fee,

v. Installation certificate for goods imported under EPCG scheme;

vi. Duty free imports/ imports at concessional rate of duty subject to end-use condition under Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016 — Notification no 32/2016. Customs (N.T.) dated 01.03.2016, Execution of bond, monitoring of utilization and demand of Customs duty in case of default.

vii. Factory stuffing of containers for export.

viii. Recovery of dues under section 142 of the Customs Act, 1962

ix. Adjudication of offences and demand of Customs duty in respect of SEZs by the Central Excise Officers having jurisdiction over the SEZ.

x. Brand rate fixation of Customs duties in case of export of goods- section 75 of the Customs Act 1962.

xi. Customs preventive operations at places other than major ports.

xii. The assessment of imported/export goods and clearance of the goods at certain ports, ICDs/LCSSs etc. away from major ports.

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Category : Custom Duty (7150)
Type : Instructions (1023) Notifications/Circulars (32857)

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