Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Examination norms for export goods at port of export – reg. –

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ntage examination of export consignments for faster clearance of cargo. The matter was considered by the Export Promotion Board (EPB), and EPB had recommended that in case of exports where the duty benefit is above Rs. 1 lakh, 10% shipments should be checked on a random basis, and in cases where the duty benefit is below Rs.1 lakh, only surprise checks should be resorted to. 2. The proposals received in this regard have been carefully examined by the Government, and pursuant to this examination, it has been decided to revise the examination norms keeping in view the quantum of incentive, value of export goods, the country of destination etc. As such, the following decisions have been taken : 2.1 The scale of physical examination of va .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (ii) Consignments where the amount of drawback/DEPB involved is more than Rs.1 lakh 50% 10% D. Export under EPCG/DEEC Schemes : S.No. Category of Exports Scale of Examination Export consignments shipped to sensitive places viz. Dubai, Sharjah, Singapore, Hong Kong and Colombo Others (i) Consignments where the FOB value is Rs.5 lakh or less 25% 2% (ii) Consignments where the FOB value is more than Rs.5 lakh 50% 10% .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rt consignment can be examined by the Customs (even upto 100% examination), if there is any specific intelligence in respect of the said consignment. Further, to test the compliance by trade, once in three months a higher percentage of consignments (say for example, all the first 50 consignments or a batch of consecutive 100 consignments presented for examination in a particular day) would be taken up for examination. Out of the consignments selected for examination a minimum of two packages with a maximum of 5% of packages (subject to a maximum of 20 packages from a consignment) would be taken up for checking/examination. 3. In the case of export goods which are stuffed and sealed in the presence of Customs/Central Excise officers at th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Date EXAMINATION REPORT FOR FACTORY SEALED PACKAGES/CONTAINER 1. Name of Exporter : 2. a) IEC No. : b) Branch Code : c) BIN (PAN based Business Identification Number of the exporter : 3. Name of the manufacturer (if different from the exporter) : 4. Factory address : 5. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Central Excise/Customs Seal Nos. (a) For Non-containeraised cargo Seal Nos. No. of packages (b) For Containerised Cargo Container Number Size Seal No. No. of Packages stuffed in container (1) (2) (3) (4) SIGNATURE OF EXPORTER SIGNATURE OF INSPECTOR/EXAMINER SIGNATURE OF APPRAISER/ SUPERINTENDENT NAME___________________________ NAME_________________________ NAME___ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates