Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022
Form IGCR- 1
[See rule 4(1)]
Prior information to be provided by the importer
PART-A
I. Details of importer
| Sl.No | Information | Details |
| 1 | I.E.C No. | |
| 2 | Name of the importer : | |
| 3 | Principal address of the importer | |
| 4 | GSTIN | |
| 5 | Port of import |
II. Goods imported at concessional rate intended to be used at premises of importer or job worker or for a specified end use:
| Sl.No | CTH | Description of goods imported to be used |
| (1) | (2) | (3) |
III. The notification benefit availed and intended purpose
| Sl.No | Notification number | S.no in the notification | Type of intended purpose | Manufacturing |
| * | Description of goods intended to be manufactured by use of raw materials or components imported at concessional rate of duty | |||
| (1) | (2) | (3) | (4) | (5) |
| Imported for Specified end use | When intended purpose is export of goods | When supplied to an end use recipient | Provision of output service | ||
| Description of specified end use | CTH | Description of goods intended to be exported | Details of end use recipient | SAC Code | Description of service intended to be provided by use of raw materials or components imported at concessional rate of duty |
| (6) | (7) | (8) | (9) | (10) | (11) |
*: The importer may choose one among the following –
(1) Manufacturing (2) Specified End Use (3) Export of goods (4) Supply to end use recipient (5) Provision of output service
IV. Manufacturing Facilities intended to be used for IGCR by Importer
| Sl.No. | GSTIN | Address of the manufacturing unit |
Goods produced or process undertaken at the manufacturing facility of the importer. |
| (1) | (2) | (3) | (4) |
V. Manufacturing facilities intended to be used for IGCR by job worker (in case of more than one job worker, above information should be furnished in respect of each job worker)
| Sl.No. |
GSTIN of Job worker or PAN of job worker |
Address of the manufacturing unit of job worker |
Goods produced or process undertaken at the manufacturing facility of the job worker. |
| (1) | (2) | (3) | (4) |
VA. Manufacturing facilities intended to be used for IGCR in cases of unit transfer
| Sl.No. |
GSTIN of the unit |
Address of the manufacturing unit |
Goods produced or process undertaken at the manufacturing facility |
| (1) | (2) | (3) | (4) |
VB. Details of the end use recipient
| Sl.No. |
GSTIN of end use recipient |
Address of the unit of end use recipient |
Goods produced or process undertaken at the manufacturing facility of the end use recipient |
Details of exports, if any, to be made by end use recipient, utilising goods imported |
| (1) | (2) | (3) | (4) | (5) |
PART-B
(To be filled after submission of Part A)
Bond details
| 1 | Continuity bond no. and date | |
| (a) | Amount of Bond | |
| (b) | Balance amount of Bond |
Note:- The amount of bond will be the estimated duty foregone during the financial year