Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022
Notification No. 74/2022 - Customs (N.T.) Dated 09/09/2022
G.S.R……(E). - In exercise of the powers conferred by section 156 of the Customs Act, 1962 (52 of 1962), and in supersession of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, except as respect things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely: -
| Rule 1 | Short title and commencement |
| Rule 2 | Application |
| Rule 3 | Definition |
| Rule 4 | Importer to give one-time prior information |
| Rule 5 | Procedure to be followed |
| Rule 6 | Importer to maintain records |
| Rule 7 | Procedure for allowing imported goods for job work |
| Rule 8 | Procedure for allowing imported goods for unit transfer |
| Rule 9 | Procedure for supplying imported goods to the end use recipient |
| Rule 10 | Re-export or clearance of unutilised or defective goods |
| Rule 11 | Recovery of duty in certain case |
| Rule 12 | Penalty |
| Rule 13 | - |
| FORM IGCR- 1 | |
| FORM IGCR- 2 | |
| FORM IGCR- 3 | |
| FORM IGCR- 3A | |
Refer:- Circular No. 18/2022-Customs Dated 10/09/2022
Refer:- Circular No. 11/2024-Customs Dated 25/08/2024