Custom

CBIC guidelines – Extension of customs clearances beyond normal working hours in ICDs

CBIC issues guidelines on extension of customs clearances beyond normal working hours in Inland container depots

CBIC has considered the representations of the trade for extension of the facility of 24×7 Customs clearance to ICDs across the country.

The CBIC has advised all the Pr. Chief / Chief Commissioners, having jurisdictions over Inland Container Depots (ICDs) to consider having the ICDs within their jurisdictions designated with extended facility of Customs clearance beyond normal working hours in any of the following ways, namely :-

(a) The facility of Customs clearance may be made available on a 24×7 basis, similar to the current Board guidelines for Sea Ports and Air Cargos/Airports;

(b)The facility of Customs clearance may be extended on all seven (7) days of the week (including holidays), with stipulated timings (say from 9 :30 AM to 6 :00 PM);

(c) The facility of Customs clearance may be extended beyond normal working hours for specifieddays in a week and with specified timings.

The decision to designate an ICD in any manner under para 3(a), 3 (b) or 3(c) above, based on location requirement and resources availability, could be for specified imports viz. goods covered by ‘facilitated’ Bills of Entry only, or specified exports viz. reefer containers with perishable/ temperature sensitive export goods sealed in the presence of Customs officials only or goods exported under free Shipping Bills only, or for all the three categories mentioned.

For such purpose, the various relevant aspects should be considered, which include, requests from the trade associations, volume of regular imports and exports, nature of import/export commodities, participation of other agencies or entities concerned/involved, importers-exporters, customs brokers. The consultation with custodians be made in relation to arrangements to be made by them for such purposes. If the ICD is not working with waiver of cost recovery charges, it must agree on the aspect of cost recovery charges as well in a proper manner.

Once a decision to designate an ICD with facility of extended Customs clearances as above is made, the Zone must ensure adequate resources to provide the extended facility. Such decision must also be publicized through issuance of holistic Public Notices and appropriate Standing Orders.

The Board is to be also informed via email at uscus4.dor@gov.in.

Download Circular No. 11/2022-Customs Click Here >>

Share

Recent Posts

  • Income Tax

Penalty u/s 270A deleted as AO failed to mention the relevant clause the case fall

Penalty u/s 270A deleted as AO failed to mention under which clause the case of the assessee fall. In a…

20 hours ago
  • Income Tax

Income by deploying ex-servicemen as security guards not business activity

Income of section 25 company by deploying ex-servicemen as security guards was not business activity. In a recent judgment, Kerala…

2 days ago
  • Income Tax

Draft assessment order cannot give rise to any enforceable demand 

In absence of a valid final assessment order passed within statutory time frame, draft assessment order cannot give rise to…

3 days ago
  • Income Tax

No disallowance u/s 43B if expenditure not claimed in Profit and Loss Account

No disallowance u/s 43B can be made if expenditure has not been not claimed by the assessee in Profit and…

4 days ago
  • Income Tax

Assessee developing infrastructure facility of Govt. not contractor for denying 80IA deduction

Whether an assessee developing an infrastructure facility of Government is a contractor and ineligible for claim of deduction under Section…

5 days ago
  • Income Tax

Jurisdictional PCIT/CIT to condone delay in filing Form No. 10A for Registration u/s 12A

Jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax to condone delay in filing Form No. 10A for Registration u/s…

5 days ago