Metal scrap import clearance Procedure-Shredded metallic scrap to be cleared upon furnishing pre-shipment inspection certificate.
Circular No. 53/2016-Customs
F. No. 450/148/2009-Cus.IV
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
*****
Room No. 227B, North Block,
New Delhi, dated the 18th November, 2016
To,
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)
All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise
All Principal Directors General/Directors General
All Principal Commissioners/Commissioners of Customs/ Customs (Preventive)
All Principal Commissioners/Commissioners of Customs & Central Excise
Madam/Sir,
Subject: – Clearance of import of metal scrap-Procedure-regarding
Kind attention is invited to Circular No. 48/2016-Customs dated 26.10.2016 on the above cited subject.
2. In the said Circular revised guidelines for clearance of un-shredded compressed or loose metallic scrap have been prescribed. In Para 3(i), however, while prescribing the documentary requirement in respect of the clearance of the shredded metallic scrap (both ferrous and non-ferrous), it has been inadvertently mentioned that the import shall be permitted ‘without any pre-shipment certificate’.
3. Policy conditions for import of shredded metallic scrap are prescribed in Para 2.54 (b) of HBP (2015-2020) which clearly mention that the importer shall furnish to the Customs, a pre-shipment inspection certificate from the designated inspection & Certification agencies.
4. In view of the above policy conditions, it is clarified that the import of shredded metallic scrap shall continue to be cleared inter-alia upon furnishing of pre-shipment inspection certificate. Para 3(i) of the Circular No. 48/2016-Customs shall stand modified to that extent.
5. The above guidelines may be brought to the notice of the Trade immediately through appropriate Public Notice/Trade Notice.
Yours faithfully
(Zubair Riaz)
Director (Customs
Form 26 to replace Form 3CD of tax audit report from Tax Year 2026-27 Draft Form 26 has been issued…
When AO do not make any addition on the basis of the reasons on which the reopening was done, the…
Under MV Act separate compensation can not be granted under the head “loss of love and affection” – Supreme Court…
Trust accredited by National Institute of Open Schooling eligible for registration u/s.12AB and u/s 80G of the Act. In a…
Delay in furnishing Form 10B – Period between 15.03.2020 till 20.08.2022 to be excluded as per decision of Hon'ble Supreme…
Section 271AAB does not grant any immunity from penalty even if the assessee was able to show some reasonable cause…