TMI BlogPhased Implementation of Electronic Cash Ledger (ECL) in Customs w.e.f. 01.04.2023 – reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... issued from F. No. 442/02/2017-Cus.IV(Pt.) regarding the captioned subject matter. 1.2 Vide CBIC Circular No. 09/2023-Customs dated 30th March. 2023, it has been informed that the Electronic Cash Ledger (ECL) functionality is envisaged in Section 51A of the Customs Act, 1962. It provides enabling provision whereby the importer, exporter or any person liable to pay duty, fees etc., under the Customs Act, has to make a non-interest bearing deposit with the Government for the purpose of payment. The Customs (Electronic Cash Ledger) Regulations, 2022 (ECLR) notified vide No. 20/2022-Customs (N.T) dt. 30.03.2022 govern the manner of operationalization of ECL and related aspects. The statutory provision came into force on 01.06.2022. 2. Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3- Customs (NT) dt. 30.03.2023 amending 19/2022-Customs (NT) dt. 30.03.2022). In other words, payments relating to Courier shipments would be required to be done through ECL from 01.05.2023 onwards. 3.3 Since item 3.1 IV above refers to the term electronic , the payment made through TR-6 challan for various purposes through authorized bank counter at the Customs locations would be exempted from the provisions of section 51A, till such activity is also migrated to the ECL in the subsequent phases. 4. The phased introduction of ECL is aimed at leveraging technology and reforming the payment process, inter-alia related to clearance of goods as the deposit may be held in ECL by the Trade for making subsequent transaction-wise payments of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts on behalf of the importers/exporters are also enabled in ECL. Similarly, the importers who are assigned Unique Identification Number (UIN) under GST are also enabled in ECL. The detailed advisory for registration and the creation of ECL Account will be available on the said portal. Deposit to ECL: 7. The manner of maintaining ECL and modes of deposits into the ECL have been outlined under Regulation 3 of ECLR. A deposit challan may be generated at said portal for a sum chosen by the person, and deposit made in ECL using the authorised payment modes. The amount deposited shall be visible on the ECL maintained on the said portal. Payment of liabilities using ECL: 8.1 The manner of utilising ECL to make the payments is ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts after utilising for payments may be utilised for subsequent payments. However, if the refund is applied for, the amount applied for will no longer be available for use and refund decided and thereafter credited to the bank account of the person registered on customs automated system. The process is described in Regulation 5 of ECLR. The Systems advisory for ECL balance refund is being made available on ICEGATE. 10.2 The balance in ECL being deposit, its refund is not governed by section 27 of Customs Act. Sensitization: 11. As segments of e-payment shall get migrated in phases to ECL, the existing ICEGATE payment system hitherto in use would not run in parallel. The deposits into ECL, being non-interest-bearing, are suited fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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