Category Archives: Custom Circulars

Bank Guarantee/ cash security/ surety norms for Customs (Import of Goods at Concessional Rate of Duty) Rules 2017 Circular No 48/2017 Customs

By | December 9, 2017

Circular No 48/2017 Customs F. No. 450/28/2016-Cus IV Government of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) ***** Room 227B, North Block New Delhi, dated the 8th December, 2017 To All Principal Chief Commissioner/Chief Commissioner of Customs /Custom (Preventive), All Principal Chief Commissioner/Chief Commissioner of Central Tax. All Principal… Read More »

Circular No 46/2017 Customs : GST on goods sold from customs bonded warehouse

By | November 25, 2017

Circular No 46/2017 Customs F.No: 473/10/2017-LC Govt. of India Ministry of Finance Dept. of Revenue Central Board of Excise & Customs North Block, New Delhi Dated 24th November 2017 To, All Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Customs Subject: Applicability of IGST / GST on goods transferred / sold… Read More »

Circular No 44/2017 Customs : Electronic Sealing for Containers by exporters under self-sealing

By | November 21, 2017

Circular No. 44/2017-Customs F. No: 450/08/2015-Cus.IV Government of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) ***** Room No. 227B, North Block, New Delhi, 18th November, 2017 To, All Principal Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs / Customs (Prev.). All Principal Commissioners of Customs /… Read More »

Circular No 42/2017 Custom : Refund of IGST paid on export of goods

By | November 8, 2017

Circular No 42/2017 Custom Refund of IGST paid on export of goods under rule 96 of CGST Rules,2017     Related GST Video Tutorials Download TaxHeal Mobile App Related Topic on GST  Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST Rates… Read More »

Electronic Sealing for Containers by exporters : circular 41/2017 Custom

By | November 1, 2017

Circular No 41 / 2017-Customs Implementing Electronic Sealing for Containers by exporters under self-sealing procedure prescribed by circular 26/2017-Cus dated 1st July 2017, circular 36/2017 dated 28.8.2017 and 37/2017 dated 20.9.2017 – reg. Circular No. 41 / 2017-Customs F. No: 450/08/2015-Cus.IV Government of India Ministry of Finance Dept. of Revenue Central Board of Excise and… Read More »

Circular No 36/2017 Custom : Electronic sealing of containers by exporters

By | August 30, 2017

 Circular no 36/2017 dated 28th August, 2017– Customs Central Government vide Circular no. 36/2017 dated 28th August, 2017– Customs has now prescribed the detailed procedure to be followed while electronic sealing of containers by exporters under self-sealing procedure.  Note : Central government had previously issued Circular No. 26/2017-Customs dated 1st July, 2017 which provided for a simplified procedure for stuffing and sealing of… Read More »

IGST on High Sea Sale of Imported Goods : CBEC Circular No 33/2017 Cus Dated 1st August 2017

By | August 2, 2017

Circular No 33/2017 Cus Dated 1st August 2017 Reference has been received in the Board regarding clarity on Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported goods. 2. The issue has been examined in the Board. ‘High Sea Sales’ is a common trade practice whereby the original importer sells the goods to a third person before the… Read More »