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Procedure to be followed

Rule 5 - Rules - Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. - Rule 5 - 5. . - (1) The importer who intends to avail the benefit of an exemption notification shall provide information - (a) in duplicate, to the Deputy Commissi .....

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the goods to be imported, particulars of the exemption notification applicable on such import and the port of import in respect of a particular consignment for a period not exceeding one year; and (b) in one set, to the Deputy Commissioner of Custom .....

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ropriate by the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction over the premises where the imported goods shall be put to use for manufacture of goods or for rendering output service, with an undertaking to pa .....

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r the period starting from the date of importation of the goods on which the exemption was availed and ending with the date of actual payment of the entire amount of the difference of duty that he is liable to pay. (3) The Deputy Commissioner of Cust .....

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