Customs (Import of Goods at Concessional Rate of Duty) (Amendment) Rules, 2019

May 28, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs has published the Customs (Import of Goods at Concessional Rate of Duty) (Amendment) Rules, 2019, to further amend the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.

The following amendments in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, are as under:

Ø  In Rule 3 which specifies definition:

a)      Clause (d) and Clause (e) has been substituted:

b)      After clause (d), clause (da) shall be inserted as below:

Clause (da): “job work” means any treatment or process, consistent with the purposes of the exemption notification, undertaken by a person on goods belonging to the importer and the term “job worker” shall be construed accordingly”;

Ø  Rule 4 which specifies that importer who intent to avail benefit of exemption notification shall provide information about and 7 which specifies that exporter may Re-export or clear the unutilised or defective goods has been substituted

Ø  In Rule 5 which specifies the procedure to be followed by the importer:

a)      Sub-rule (1) (a) has been substituted;

b)      In sub rule (2) and (3), for the word, “the premises where the imported goods shall be put to use for manufacture of goods or for rendering output service”, the words, “his premises where the imported goods as well as job worked imported goods shall be put to use for manufacture of goods or where the imported goods shall be put to use for rendering output service”, shall be substituted.

Ø  In Rule 6 which specifies that Importer who intends to avail the benefit of an exemption notification to give information regarding receipt of imported goods and maintain records:

a)      In sub-rule (1) for the words, “his premises where goods shall be put to use for manufacture”, the words, “the premises, where the imported goods shall be put to use for manufacture or job work, as the case may be or where the imported goods shall be put to use for rendering service”, shall be substituted;

b)      Sub rules (2) and (3) has been substituted

Ø  After rule (6), rule 6A shall be inserted as below:

Rule 6A: Procedure for allowing the imported goods for job work

Ø  In Rule 8 which specifies the provisions for Recovery of duty in certain case, for the words, “where the imported goods shall be put to use for manufacture of goods or for rendering output service”, the words, “where the imported goods as well as job worked imported goods shall be put to use for manufacture of goods or where the imported goods shall be put to use for rendering service”, shall be substituted.

Ø  After rule 8, rule 8A shall be inserted as below:

Rule 8A: Penalty.

Ø  Rule 8 appearing last may be read as rule 9.


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