Category Archives: Custom Circulars

Time extended for IGST Refund for mismatch in IGST Liability in GSTR 3B and GSTR 1 : Circular No 04 /2021-Customs

By | February 17, 2021

Time extended for IGST Refund for mismatch in IGST Liability in GSTR 3B and GSTR 1 Circular No 04 /2021-Customs F. No.450/82/2018-Cus IV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) ***** Room No.244A, North Block, New Delhi. New Delhi. dated 16th February,2021 To All Principal Chief… Read More »

All India roll out of Faceless Assessment of Imported Goods : Circular No 40/2020-Customs

By | September 5, 2020

Circular No.40/2020-Customs F. No.450/26/2019-Cus IV(Pt.) Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) Room No.227B, North Block. New Delhi, dated 4 th September, 2020 To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive), All Principal Chief Commissioners/ Chief Commissioners of Customs & Central tax, All… Read More »

CBIC guidelines for Personal Hearings through video conferencing

By | April 28, 2020

CBIC guidelines for Personal Hearings through video conferencing F.No. 390/Misc/3/2019-JC Government of India Ministry of Finance, Deptt of Revenue Central Board of Indirect Taxes & Customs (Judicial Cell) *** CBIC guidelines New Delhi, dated 27 April 2020  INSTRUCTION  1. All Principal Chief Commissioner/ Chief Commissioner (Customs, CGST & Central Excise) 2. All Principal Commissioner/ Commissioner… Read More »

Extension of facility for SB005 error correction in Customs EDI system for Shipping Bills with date upto 31.12.2019

By | April 21, 2020

Circular No.22/2020 Customs F. No.450/119/2017-Cus IV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) Circular No.22/2020 Customs ***** Room No.229A, North Block, New Delhi. New Delhi, dated the 21st of April, 2020 To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive), All Principal Chief Commissioners/… Read More »

Custom duty on import of personal gifts purchased from e-commerce portals : Circular No. 4/2020- Customs

By | January 22, 2020

Clarification relating to import of personal gifts purchased from e-commerce portals through post/courier. Gifts import allowed on payment of full duties. Circular No. 4/2020- Customs F. No: 451/04/2020-Cus.V Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs ************ North Block, New Delhi Date 21st January 2020 To, All… Read More »

E- Commerce Export Through Post and Personal Import Clarified : CIRCULAR NO.14/2018-CUSTOMS Date 4.6.2018

By | February 25, 2019

PROCEDURE FOR E-COMMERCE EXPORTS THROUGH POST AND CLARIFICATION ON PERSONAL IMPORTS CIRCULAR NO.14/2018-CUSTOMS [F.NO..476/02/2016-LC], DATED 4-6-2018 In order to facilitate exports and specifically give a fillip to the global outreach of India’s exporters via e-commerce (more so to the small & medium enterprises), all IEC holders have been permitted to export goods through FPOs. Any IEC holder exporting goods through the FPO, will be eligible for… Read More »

Amendment to All Industry Rates of duty drawback from 20.02.2019 : Circular No 5/2019-Customs

By | February 21, 2019

Amendment to All Industry Rates of duty drawback effective from 20.02.2019 Circular No 5/2019-Customs F. No. 609/4/2019-DBK Government of India Ministry of Finance, Department of Revenue Central Board of Indirect Taxes & Customs New Delhi, dated 20th February, 2019 To, All Principal Chief Commissioners / Chief Commissioners of Customs/Customs (Preventive)/ Customs & Central Tax All… Read More »

Customs Post Clearance Audit : Circular No 02/2019 Customs

By | January 10, 2019

Customs Post Clearance Audit. Under the new scheme, Transaction based audit (TBA) and Premises based audit (PBA) have been prescribed Circular No. 02/2019-Customs F.No.450/61/2018-Cus. -IVGovernment of IndiaMinistry of FinanceDepartment of Revenue(Central Board of Indirect Taxes & Customs)**** Room No. 227B, North BlockDated the 8th January, 2019 To,All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs… Read More »

Manufacturing or other operations in bonded warehouses allowed till 31.01.2019 : Circular No.53 /2018-Customs

By | December 31, 2018

Manufacture and other operations allowed for goods in public bonded warehouses up to 31st January 2019 Circular No.53 /2018-Customs F. No: 473/03/2017 -LC Govt. of India Ministry of Finance Dept. of Revenue Central Board of Indirect Taxes & Customs North Block, New Delhi Dated 28th December 2018 To, All Principal Chief Commissioners/Chief Commissioners of Customs All… Read More »