Notification No. 56/2003-Cus Dated 01-04-2003
Exemption on materials imported against an Advance License for Annual Requirement with Actual User Condition. -
In exercise
of the powers conferred by sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962), the Central Government, being satisfied that it is necessary
in the public interest so to do, hereby exempts materials imported into India
against an Advance License for Annual Requirement (hereinafter referred to as
the said license), with Actual User Condition in terms of Paragraph 4.1.7A of
the Export and Import Policy from the whole of the duty of customs leviable
thereon which is specified in the First Schedule to the Customs Tariff Act, 1975
(51 of 1975) and from the whole of the additional duty leviable thereon
6[under sub-sections (1), (3) and (5) of
section 3] OLD[under
section 3] of the said Customs Tariff Act, subject to the following conditions,
namely,-
(1) that the said licence shall be issued to a manufacturer exporter or merchant
exporter holding Export House, Trading House, Star Trading House or Super Star
Trading House Certificate issued by the Licensing Authority.
(2) that the said licence is issued for an export product group specifying the
Cost Insurance Freight Value (CIF value) of import permitted against it and the
Free on Board Value (FOB value) of export obligation to be achieved. The said
licence shall be valid for import of any input required for the manufacture of
export product, which is covered under the said export product group specified
in the Hand Book of Procedure Volume II of Export and Import Policy;
(3) that an Actual User Duty Exemption Entitlement Certificate (hereinafter
referred to as the said certificate) is issued to the holder of the said licence
by the Licensing Authority in the form specified in the Schedule annexed to this
notification. At the time of import, the full details of value, quantity,
technical characteristics and other particulars, of the inputs imported against
the said licence shall be entered in part 'C' of the said certificate by the
proper officer;
(4) that the importer at the time of clearance of the imported materials
executes a bond with such surety or security and in such form and for such sum
as may be specified by the Deputy Commissioner of Customs or Assistant
Commissioner of Customs, binding himself to pay on demand an amount equal to the
duty leviable, but for the exemption, on the imported materials in respect of
which the conditions specified in this notification have not been compiled with,
together with interest at the rate of fifteen per cent per annum from the date
of clearance of the said materials:
Provided that the bond shall not be necessary in respect of imports made after
the discharge of export obligation in full;
(5) that the said licence and the said certificate are produced before the
proper officer of customs at the time of clearance for debit;
(6) that the imports and exports are undertaken through sea ports at Mumbai,
Calcutta, Cochin, Magdalla, Kakinada, Kandia, Mangalore, Marmagoa, Madras, Nhava
Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Nagapattinam ,
Okha, Mundhra, Bedi
(including Rozi –Jamnagar), Old[Muldwarka and Porbander] 1[Muldwarka,
Porbander, Dharamtar 3[Vadimar and 4[Haldia
(Haldia Dock complex of Kolkata port) and Krishnapatnam] Old[Haldia (Halida
Dock Complex of Kolkata Port)] Old[and Vadinar]] or through any of the
airports at Ahmedabad, Bangalore, Bhubaneshwar, Mumbai, Kolkata, Coimbatore,
Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur,
[Cochin, 2[Rajasansi (Amritsar), Lucknow (Amausi)
3[Indore and Dabolim (Goa)] Old[and
Indore]] Old[Rajasansi (Amritsar) and Lucknow (Amausi)] ] or through any of the
Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad,
Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad,
Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik,
Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi and Maliwada),
Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur,
Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Garhi Harsaru, Bhilwara,
Pondichery, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj,
Rewari, Bhusawal, Jamshedpur, Surajpur,
[Dadri, Tuticorin,
Kundli, Old[Bhadohi and Raipur] 1[Bhadohi,
[Condition 5 has been amended vide Notification Nos. 84/2003-Cus dt 27-5-2003, 63/2004-Cus dt 14-5-2004, 46/2005-Cus dt 17-5-2005, 77/2005-Cus dt 22-8-2005 and 97/2005-Cus dt 17-11-2005.]
Provided that the Commissioner of Customs may by special order or a public notice and subject to such conditions as may be specified by him, permit import and export through any other sea port, airport, or Inland Container Depot or through a land customs station;
(Proviso given below (inserted vide Notification
No.84/2003-Cus dt 27-5-2003) has been omitted vide Ntf No. 97/2003-Cus dt
25-06-2003)
Omitted [OLD Provided further that where the goods are delivered for export through
any Inland Container Depot specified in this condition, its export shall only be
permitted through the sea-ports at Mumbai, Nhava Sheva, Kandla, Chennai or
Kolkata.]
(7) that sourcing of the imported materials from Private Bonded Warehouses set
up under paragraph 2.28 of the Export and Import Policy would be allowed;
(8) that the export obligation is discharged within eighteen months from the
date of issue of the said licence or within such extended period as may be
granted by the Licensing Authority by exporting resultant products manufactured
in India. At the time of export, the full details of value, quantity, technical
characteristics, and other particulars, of the resultant export product
(hereinafter referred to as resultant product) shall be entered in part 'E' of
the said certificate by the proper officer;
Provided that
an Annual Advance Intermediate Licence holder shall discharge export obligation
by supplying the resultant export product to the ultimate exporter in terms of
Para 4.1.7A of the Export and Import Policy. (this proviso has been inserted
by notification no. 29/2004 dated 28-1-2004).
(9) that the importer produces evidence of discharge of export obligation to the
satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of
Customs, within a period of 30 days of the expiry of period allowed for
fulfilment of export obligation, or within such extended period as the said
Deputy Commissioner of Customs or Assistant Commissioner of Customs], may allow;
(10) that the exempt materials shall not be disposed of or utilised in any
manner except for utilisation in discharge of export obligation or for
replenishment of such materials and the materials so replenished shall not be
sold or transferred to any other person;
(11) that in relation to the said license issued to a manufacturer exporter or
merchant exporter,-
(a) the name and address of the supporting manufacturer is specified in the said
licence and the said certificate and the bond required to be executed by the
importer in terms of condition (4) shall be executed jointly by the Merchant
Exporter and the supporting manufacturer binding themselves jointly and
severally to comply with the conditions specified in this notification; and
(b) exempt materials are utilised in the factory of such supporting manufacturer
in terms of condition (10).
5[2. In a case of default in export obligation, when the duty on goods is paid to regularise the default, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013]
Explanation : In this notification, -
(i) "Export and Import Policy" means the Export and Import Policy
2002-2007, published vide notification of the Government of India in the
Ministry of Commerce and Industry No. 1/2003, dated the 31st March, 2003, as
amended from time to time;
(ii) "Licensing Authority" means the Director General of Foreign Trade
appointed under section 6 of the Foreign Trade (Development and Regulation) Act,
1992 (22 of 1992) or an officer authorised by him to grant a licence under the
said Act;
(iii) "materials" means, -
(a) raw materials, components, intermediates, consumables, computer software and
parts required for manufacture of resultant product specified in Part ” E”
of the said certificate by the proper officer;
(b) mandatory spares within a value limit of 10% of the value of the licence
which are required to be exported along with the resultant product; and
(c) packaging materials required for packing of resultant product.
THE
SCHEDULE
ACTUAL USER DUTY EXEMPTION ENTITLEMENT CERTIFICATE
PART -1
(IMPORT)
(This consists of ........................... Pages) Sl.
No................................(IMP) Date of
issue.................................Port of Registration
............................... Issued to.............................. (name
and full address of the licence). Materials imported against licence
No................dated, .............issued by...........to the above licencee
would be eligible for exemption from customs duties subject to the conditions
specified in the notification of the Government of India, Ministry of Finance
and Company Affairs, Department of Revenue No.......... Customs, dated
the..................... Bond with security/surety in terms of the said
notification shall be executed before clearance of the goods from the Customs.
Signature
Seal of Licensing Authority
Date :
PART – A
Name and addresses of the factories where the resultant products for export are
manufactured.
PART-B
Name and addresses of factories where the ancillaries to the Resultant products
for export are manufactured.
PART –C
List of Materials of Import
(a) MATERIALS TO BE IMPORTED UNDER THIS CERTIFICATE
|
Sl. No. |
Item of Import |
Quality |
Technical-Characteristics |
|---|---|---|---|
|
(1) |
(2) |
(3) |
(4) |
|
|
|
|
|
|
Quantity |
CIF Value in Indian Rs. and in equivalent to US $ |
S. No. of the resultant products in part E |
|---|---|---|
|
(5) |
(6) |
(7) |
|
|
|
|
(b) OTHER IMPORTED MATERIALS TO BE USED IN EXPORT PRODUCT
|
Sl. No. |
Description |
Quantity |
Value |
|---|---|---|---|
|
(1) |
(2) |
(3) |
(4) |
|
|
|
|
|
PART -D
Particulars of Import of Materials
|
Sl. No. |
No. of the materials in Part-C |
Bill of Entry No. date and Customs House of Import |
Description |
Quantity and Net weight |
|---|---|---|---|---|
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
|
|
|
|
|
|
GIF Value |
Duty leviable but for exemption Heading No. of the First Schedule to the Customs Tariff Act, 1975 and Heading No. in the Schedule to the Central Excise Tariff Act, 1985 for levy of Additional Duty |
Rate of duty |
Amount of duty |
Signature of the Customs Officer with Name, Designation and Seal |
|---|---|---|---|---|
|
(6) |
(7) |
(8) |
(9) |
(10) |
|
|
|
|
|
|
(Parts E and F figure in the Export Part of this DEEC)
PART –G
Duties paid on materials in respect of which the conditions of said
notification are not compiled with.
|
Sl.No. |
Sl. No. in Part D under which the import of the materials has been entered |
Description, Quantity and value of materials on which duty paid |
Rate
of duty leviable |
|---|---|---|---|
|
(1) |
(2) |
(3) |
(4) |
|
|
|
|
|
|
Amount of (i) Duty (ii) Interest |
Particulars of duty paying documents |
Signature of the Customs Officer |
|---|---|---|
|
(5) |
(6) |
(7) |
|
|
|
|
ACTUAL USER
DUTY EXEMPTION ENTITLEMENT CERTIFICATE
PART-2
(EXPORT) (This consists of ......................................pages) Sl.
No......................(EXP) date of
issue.............................................. Port of
Registration.........................................................
.......... Issued
to.............................................................................
.......... .... ..... ..................... ............................ (name
and full address of the licencee).
Materials imported against Licence No....... ......dated........... issued
by...............to the above licencee would be eligible for exemption from
customs duties subject to the conditions specified in the notification of the
Government of India, Ministry of Finance, Department of Revenue
No............Customs, dated the . ... ..... .........
A Bond with surety/security in terms of the said notification, shall be
executed before clearance of the goods from the Customs.
Signature
Seal of licensing authority
Date :
PART-A
Name and addresses of the factories where the Resultant products for export
are manufactured.
PART -B
Name and addresses of factories where the ancillaries to the Resultant
products for export are manufactured.
(Part C and D figure in the Imports Part of this DEEC)
PART –E
Resultant products
|
Sl. No. |
Description |
Quality Technical |
Characteristics |
|---|---|---|---|
|
(1) |
(2) |
(3) |
(4) |
|
|
|
|
|
|
Quantity |
FOB Value in Rs./US $ |
Sl. No. of the materials in Part-C |
|---|---|---|
|
(5) |
(6) |
(7) |
|
|
|
|
PART -F
Particulars of exports
|
Sl. No. |
S. No. of the resultant product in Part-B |
Name of the Custom House of Shipment |
Shipping Bill No. and date |
Name of the Vessel and outward entry of the vessel |
|---|---|---|---|---|
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
|
|
|
|
|
|
Quantity |
Net weight of the product |
Description as per the Shipping Bill |
FOB value in Rs./US $ |
Signature of Customs Officer with name, designation and seal and remarks if any |
|---|---|---|---|---|
|
(6) |
(7) |
(8) |
(9) |
(10) |
|
|
|
|
|
|
PART -H
Statement of imports and exports made
Details of Imports made :
|
S. No |
S.No.of Part-C |
Description |
Quantity Imported |
GIF Value in Rs./in equivalent to US$ |
|---|---|---|---|---|
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
|
|
|
|
|
Details of Exports made :
|
S.No. |
S. Number in Part-E |
Description |
Quantity exported |
FOB Value in Rs./in equivalent US $ |
|---|---|---|---|---|
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
|
|
|
|
|
1. I/We
hereby declare that information given in this statement is correct.
2. I/We hereby declare that no benefit under rule ___________ and Rule _______
of Central Excise Rules,2002 has been availed in respect of exports made under
this DEEC.
Signature .........................................
Name of the Signatory........................
Designation.......................................
Full Address......................................
Certificate of Chartered Account/Cost Accountant
I have examined the applicant firm's actual imports and exports as given above
and find them as correct.
Signature..................................
Seal.........................................
Membership No.........................
1. Substituted vide Notification No. 41/2006-Cus, Dt. 5/05/2006
2. Substituted vide Notification No. 63/2007-Cus Dated 4/5/2007
3. Substituted vide Notification No. 63/2008-Cus Dated 8/5/2008
4. Substituted vide Notification No. 19/2009-Cus Dated 24/2/2009
5 Inserted Vide Notification No. 46/2013-Cus Dated 26/09/2013
6. Substituted vide Notification No. 26/2017-Cus Dated 26/06/2017
as amended by [Notification Nos.84/2003-Cus dt 27-5-2003, 97/2003-Cus dt 25-6-2003, 29/2004-Cus dt 28-1-2004, 63/2004-Cus dt 14-5-2004, 46/2005-Cus dt 17-5-2005, 77/2005-Cus dt 22-8-2005 , 97/2005-Cus dt 17-11-2005, 41/2006- Cus dt. 5/05/2006 ,63/2007-Cus dt 4/5/2007 and 19/2009-Cus dt. 24/2/2009.]