gm, avi, i bs 200-avbb/2015/37/kv÷gm| customs act, … · 1 mycÖrvzš¿x evsjv‡`k mikvi a_©...
Post on 25-Aug-2018
216 Views
Preview:
TRANSCRIPT
1
MYcÖRvZš¿x evsjv‡`k miKvi
A_© gš¿Yvjq
Af¨š@ixY m¤•` wefvM
(Kv÷gm)
cÖÁvcb
ZvwiL, 17 Avlvp, 1422 e½vã/1 RyjvB, 2015 wLª÷vã
Gm, Avi, I bs 200-AvBb/2015/37/Kv÷gm| Customs Act, 1969
(Act No. IV of 1969) Gi section 25 Gi sub-section (3) G cÖ`Ë ¶gZve‡j
miKvi, RvZxq ivR¯^ †ev‡W©i mwnZ civgk©µ‡g, Rb¯v‡_©, GB wefv‡Mi 23 ‰R¨ô,
1420 e½vã ‡gvZv‡eK 06 Ryb, 2013 wLª÷vã Zvwi‡Li cÖÁvcb Gm.Avi.I. bs- 148-
AvBb/2013/2435/ Kv÷gm GZÏ¡viv evwZj Kwij|
ivó«cwZi Av‡`kµ‡g,
¯^v¶wiZ/-
(‡gvt bwReyi ingvb)
mwPe|
2
MYcÖRvZš¿x evsjv‡`k miKvi
A_© gš¿Yvjq
Af¨š@ixY m¤•` wefvM
(Kv÷gm)
cÖÁvcb
ZvwiL, 17 Avlvp, 1422 e½vã/1 RyjvB, 2015 wLª÷vã
Gm, Avi, I bs 201-AvBb/2015/38/Kv÷gm| Customs Act, 1969
(Act No. IV of 1969) Gi section 19 Gi sub-section (1) G cÖ`Ë ¶gZve‡j
miKvi, RvZxq ivR¯^ †ev‡W©i mwnZ civgk©µ‡g, Rb¯v‡_©, GB wefv‡Mi 21 ‰R¨ô,
1422 e½vã ‡gvZv‡eK 4 Ryb, 2015 wLª÷vã Zvwi‡Li cÖÁvcb Gm, Avi, I bs 136-
AvBb/2015/16/ Kv÷gm GZÏ¡viv evwZj Kwij|
ivó«cwZi Av‡`kµ‡g,
¯^v¶wiZ/-
(‡gvt bwReyi ingvb)
mwPe|
MYcÖRvZš¿�x evsjv‡`k miKvi
A_© gš¿�Yvjq
Af¨š@ixY m¤c` wefvM
(Kv÷gm I g –�j¨ ms‡hvRb Ki)
cÖÁvcb
ZvwiL, 17 Avlvp, 1421 e½vã/1 RyjvB, 2015 wLª÷vã
Gm, Avi, I bs 202-AvBb/2015/39/Kv÷gm| Customs Act, 1969
(Act No. IV of 1969) Gi section 19 Gi sub-section (1), g––j¨ ms‡hvRb Ki
AvBb, 1991 (1991 m‡bi 22 bs AvBb) Gi aviv 14 Gi Dc-aviv (1) Gi mwnZ
3
cwVZe¨, G cÖ`Ë ¶gZve‡j miKvi, Rb¯^v‡_©, RvZxq ivR¯^ †ev‡W©i mwnZ civgk©µ‡g,
21 ‰R¨ô, 1422 e½vã †gvZv‡eK 4 Ryb, 2015 wLª÷vã Zvwi‡Li cÖÁvcb Gm, Avi, I
bs 135-AvBb/2015/35/Kv÷gm Gi wbæiƒc ms‡kvab Kwij, h_v t-
Dcwi-D³ cÖÁvc‡bi-
(1) kZ© (2) G DwjÐwLZ e¨vL¨v Gi `dv (A) G DwjÐwLZ Ò39.23Ó
msL¨v¸wji cwie‡Z© Ò37.01Ó msL¨v¸wj cÖwZ ’vwcZ nB‡e;
(2) TABLE Gi Kjvg (1) Gi Heading No -
(K) 84.79 Gi wecix‡Z Kjvg (2) G DwjÐwLZ Gw›Uª ÒAll H. S.
CodesÓ Gi cwie‡Z© ÒAll H. S. Codes (Excluding
H.S. Code 8479.60.00)Ó Gw›Uªmg–n cÖwZ ’vwcZ nB‡e;
(L) 84.81 Gi wecix‡Z Kjvg (2) G DwjÐwLZ Gw›Uª
Ò8481.80.99Ó wejyß nB‡e; Ges
(M) 85.37 Gi wecix‡Z Kjvg (2) G DwjÐwLZ Ò8537.10.11Ó
msL¨vwUi ci Ò; 8537.10.91Ó †mwg‡Kvjb I b–Zb Gw›Uª
mwbœ‡ewkZ nB‡e|
ivó«cwZi Av‡`kµ‡g,
¯v¶wiZ/-
(‡gvt bwReyi ingvb)
mwPe|
4
MYcÖRvZš¿x evsjv‡`k miKvi
A_© gš¿Yvjq
Af¨š@ixY m¤•` wefvM
(Kv÷gm I •g –j¨ ms‡hvRb Ki)
cÖÁvcb
ZvwiL, 17 Avlvp, 1422 e½vã/1 RyjvB, 2015 wLª÷vã
Gm, Avi, I bs 203-AvBb/2015/40/Kv÷gm| Customs Act, 1969
(Act No. IV of 1969), AZ:ci D³ Act ewjqv DwjÐwLZ, Gi section 19 Gi
sub-section (1) Ges g~j¨ ms‡hvRb Ki AvBb, 1991 (1991 m‡bi 22 bs AvBb)
Gi aviv 14 Gi Dc-aviv (1) Gi mwnZ cwVZe¨, G cÖ`Ë ¶gZve‡j miKvi, Rb¯v‡_©,
RvZxq ivR¯ ^ †ev‡W©i mwnZ civgk©µ‡g, D³ Act Gi FIRST SCHEDULE fz³
cY¨mg –‡ni g‡a¨ wbæewY©Z TABLE Gi Kjvg (1) G DwjÐwLZ Heading Gi
wecix‡Z Kjvg (2) †Z DwjÐwLZ H. S. Code Gi wecix‡Z Kjvg (3) ‡Z ewY©Z
cY¨mg –n‡K miKvi KZ…©K Aby‡gvw`Z Jla cÖ ‘ZKvix cÖwZôvb‡K, Jla cÖkvmb Awa`ßi
KZ…©K Aby‡gvw`Z eK wj‡÷ wbw`©óK…Z g–j¨ I cwigv‡Yi mxgvi g‡a¨, K¨vÝvi wb‡ivaK
Jla cÖ ‘‡Zi Rb¨ Avg`vwb Kwi‡Z nB‡e k‡Z© Dnv‡`i Dci Av‡ivcbxq mg– q Avg`vwb
ïé Ges g –j¨ ms‡hvRb Ki nB‡Z GZÏ¡viv Ae¨vnwZ cÖ`vb Kwij, h_v :-
ÒTABLE
Heading H. S. Code Description
(1) (2) (3)
29.32 2932.19.00 Eribulin Mesylate INN 29.33 2933.39.00 Axitinib INN
2933.39.90 Crizotinib INN 2933.59.10 Bosutinib INN 2933.59.90 Pemetrexed Disodium
heptahydrate USP 2933.99.00 Bendamustine HCl INN
5
2933.99.00 Bortezomib INN 2933.99.00 Enrofloxacin
29.34 2934.10.00 Dasatinib Monohydrate INN 2934.20.00 Flutamide USP 2934.99.90 Everolimus INN 2934.99.90 Fludarabine Phosphate USP 2934.99.90 Gefitinib 2934.99.90 Lapatinib 2934.99.90 Temsirolimus USP
29.36 2936.29.00 Calcium Folinate BP 29.37 2937.19.90 Goserelin Acetate INN
2937.29.00 Abiraterone Acetate INN 2937.29.00 Exemestane INN
29.39 2939.99.90 Irinotecan 29.41 2941.90.90 Daunorubicin
2941.90.90 Ixabepilone USP 2941.90.90 Bleomycin Sulfat 2941.90.90 Liposomal Doxorubicin USP
29.42 2942.00.90 Cabazitaxel INN 30.02 3002.10.00 Bevacizumab INN
3002.10.00 Brentuximab vedotin INN 3002.90.00 Filgrastim 3002.90.00 Cetuximab INN 3002.90.00 Pertuzumab INN 3002.90.00 Rituximab 3002.90.00 Oprelvekin INN 3002.90.00 Pegfilgrastim 3002.90.00 Trastuzumab
30.04 3004.90.99 Hydroxyurea (compacted ) USP Ó|
ivó«cwZi Av‡`kµ‡g,
¯v¶wiZ/-
(‡gvt bwReyi ingvb)
mwPe|
6
MYcÖRvZš¿�x evsjv‡`k miKvi
A_© gš¿Yvjq
Af¨š@�ixY m¤•` wefvM
( Kv÷gm I g –j¨ ms‡hvRb Ki )
cÖÁvcb
ZvwiL, 17 Avlvp, 1422 e½vã/1 RyjvB, 2015 wLª÷vã
Gm, Avi, I bs 204-AvBb/2015/41/Kv÷gm| Customs Act, 1969
(Act No. IV of 1969) Gi section 19 Gi sub-section (1) Ges g –j¨
ms‡hvRb Ki AvBb, 1991 (1991 m‡bi 22 bs AvBb) Gi aviv 14 Gi Dc-aviv (1)
G cÖ`Ë ¶gZve‡j miKvi, Rb¯v‡_©, RvZxq ivR¯^ †ev‡W©i mwnZ civgk©µ‡g, GB
wefv‡Mi 29 ˆR¨ô, 1421 e½vã †gvZv‡eK 12 Ryb, 2014 wLª÷vã Zvwi‡Li cÖÁvcb
Gm, Avi, I bs- 145-AvBb/2014/2508/Kv÷gm Gi wbæiƒc AwaKZi ms‡kvab
Kwij, h_v :-
Dcwi-D³ cÖÁvc‡bi TABLE Gi Kjvg (1) G DwjÐwLZ Heading 94.05
Gi Aaxb Kjvg (2) G ewY©Z H.S. Code 9405.40.49 Ges Dnvi wecix‡Z Kjvg
(3) †Z ewY©Z Gw›Uªi cwie‡Z© wbæewY©Z H.S. Code Ges Gw›Uª cÖwZ¯’vwcZ nB‡e, h_v :
Ò9405.40.42 ---- LED lamps, bulbs and tubes without fittingsÓ|
ivó«cwZi Av‡`kµ‡g,
¯^v¶wiZ/-
(†gvt bwReyi ingvb)
mwPe|
7
MYcÖRvZš¿x evsjv‡`k miKvi
A_© gš¿Yvjq
Af¨š@ixY m¤•` wefvM
(Kv÷gm I g –j¨ ms‡hvRb Ki)
cÖÁvcb
ZvwiL, 17 Avlvp, 1422 e½vã/1 RyjvB, 2015 wLª÷vã
Gm, Avi, I bs 205-AvBb/2015/42/Kv÷gm| Customs Act, 1969
(Act No. IV of 1969) Gi section 19 Gi sub-section (1), g––j¨ ms‡hvRb Ki
AvBb, 1991 (1991 m‡bi 22bs AvBb) Gi aviv 14 Gi Dc-aviv (1) Gi mwnZ
cwVZe¨, G cÖ`Ë ¶gZve‡j miKvi, RvZxq ivR¯^ †ev‡W©i mwnZ civgk©µ‡g, Rb¯v‡_©,
AÎ wefv‡Mi 24 ‰R¨ô, 1419 e½vã †gvZv‡eK 7 Ryb, 2012 wLª÷vã Zvwi‡Li cÖÁvcb
Gm, Avi, I bs 160-AvBb/2012/2388/ Kv÷gm Gi wbæiƒc AwaKZi ms‡kvab
Kwij, h_v t-
Dcwi-D³ cÖÁvc‡bi ÔTABLEÕ Gi Kjvg (1) G DwjÐwLZ Heading-
(K) 39.17 Ges Dnvi wecix‡Z Kjvg (2) I (3) G DwjÐwLZ
Gw›Uªmg–n wejyß nB‡e; Ges
(L) 85.44 Ges Dnvi wecix‡Z Kjvg (2) I (3) G DwjÐwLZ
Gw›Uªmg–n wejyß nB‡e|
ivó«cwZi Av‡`kµ‡g,
¯^v¶wiZ/-
(‡gvt bwReyi ingvb)
mwPe|
8
MYcÖRvZš¿x evsjv‡`k miKvi
RvZxq ivR¯ †evW©
(Kv÷gm)
cÖÁvcb
ZvwiL, 17 Avlvp, 1422 e½vã/1 RyjvB, 2015 wLª÷vã
Gm, Avi, I bs 206-AvBb/2015/43/Kv÷gm|- Customs Act, 1969
(Act No. IV of 1969) Gi sections 207 Ges 219, THIRD SCHEDULE
Gi item 21 Gi mwnZ cwVZe¨, G cÖ`Ë ¶gZve‡j, RvZxq ivR¯^ †evW©, ‡d«BU
diIqvW©vm© (jvB‡mwÝs I Kvh©-cwiPvjbv) wewagvjv, 2008 Gi wbæiƒc AwaKZi
ms‡kvab Kwij, h_v t-
Dcwi-D³ wewagvjvi-
(1) wewa 6 Gi Dc-wewa (3) Gi-
(K) `dv (K) wejyß nB‡e;
(L) `dv (L) G DwjÐwLZ Ò49 (EbcÂvk)Ó msL¨v, eÜbx I k‡ãi
cwie‡Z© Ò40 (PwjÐk)Ó msL¨v, eÜbx I kã cÖwZ ’vwcZ nB‡e;
(M) `dv (M) Gi Dc-`dv (A) wejyß nB‡e; Ges
(N) `dv (N) G DwjÐwLZ Òevsjv‡`‡ki †h †Kvb Zdwmjx e¨vsK
KZ…©K Bm¨yK…Z 3 (wZb) j¶ UvKvi wbivcËv RvgvbZÓ
kã¸wj, msL¨v I eÜbxi cwie‡Z© Ò3 (wZb) j¶ UvKv
g‚j¨gv‡bi mÂqcÎÓ msL¨v, eÜbx I kã¸wj cÖwZ ’vwcZ
nB‡e;
(2) wewa 6 Gi ci wbæiƒc b–Zb wewa 6K ms‡hvwRZ nB‡e, h_v :-
Ò6K| GB wewagvjvi Ab¨vb¨ wewa‡Z hvnv wKQyB _vKzK bv †Kb,
m¤•–Y© we‡`kx gvwjKvbvaxb †Kvb cÖwZôvb‡K GB wewagvjvi
AvIZvq jvB‡mÝ cÖ`vb Kiv hvB‡e bvt
Z‡e kZ© _v‡K †h, †`kx I we‡`kx †hŠ_ gvwjKvbvq
cÖwZwôZ ‡Kv¤•vbx jvB‡mÝ cvBevi †hvM¨ nB‡e, hw` we‡`kx
gvwjK ev gvwjK‡`i †kqvi avi‡Yi cwigvY D³ †Kv¤•vbxi
†gvU †kqv‡ii kZKiv 40 (PwjÐk) Gi †ekx bv nq|Ó;
9
(3) wewa 8 Gi-
(K) Dc-wewa (2) Gi cwie‡Z© wbæiƒc Dc-wewa (2) cÖwZ ’vwcZ
nB‡e, h_v:
Ò(2) Dc-wewa (1) G hvnv wKQzB _vKzK bv †Kb, GKRb
jvB‡mwÝ jvB‡m‡Ý DwjÐwLZ Kv÷g nvDm ev Kv÷gm †÷kb
e¨ZxZ Ab¨ †Kvb Kv÷gm †÷k‡b Kvh©µg cwiPvjbv Kwi‡Z
Pvwn‡j, Zvnv‡K 10 (`k) nvRvi UvKvi †UªRvix Pvjvb A_ev
e¨vsK WªvdU A_ev †c-AW©vimn mswkÐó Kv÷gm †÷k‡bi
jvB‡mwÝs KZ©„c‡¶i wbKU wjwLZfv‡e Av‡e`b Kwi‡Z nB‡e
Ges jvB‡mwÝs KZ©„c¶ Av‡e`b hvPvB Kwiqv ZvwjKvfzw³
‡hvM¨ g‡b Kwi‡j dig ÔMÕ Abyhvqx Zvnv‡K g–j jvB‡m‡Ýi
†gqv`Kv‡j D³ Kv÷g nvDm ev Kv÷gm †÷k‡bi Rb¨
GKRb jvB‡mwÝ wnmv‡e ZvwjKvfz³ Kwi‡eb;Ó;
(L) Dc-wewa (4) wejyß nB‡e;
(M) Dc-wewa (5) G DwjÐwLZ Ò2 (`yB)Ó msL¨v, eÜbx I k‡ãi
cwie‡Z© Ò4 (Pvi)Ó msL¨v, eÜbx I kã cÖwZ ’vwcZ nB‡e;
(4) wewa 9 Gi-
(K) Dc-wewa (1) G DwjÐwLZ ÒD³ UvKvi mgcwigvYÓ kã¸wji
ci Ò†UªRvwi Pvjvb A_evÓ kã¸wj mwbœ‡ewkZ nB‡e;
(L) Dc-wewa (2) Gi `dv (O) Gi cÖvš@w ’Z Ò`v uwo (|)Ó wPýwUi
cwie‡Z© Ò; GesÓ †mwg‡Kvjb I kãwU cÖwZ ’vwcZ nB‡e;
(M) Dc-wewa (2) Gi `dv (O) Gi ci wbæiƒc b–Zb `dv (P)
ms‡hvwRZ nB‡e, h_vt-
Ò(P) bevqb wd Gi Dci cÖ‡hvR¨ g–j¨ ms‡hvRb Ki
cwi‡kv‡ai Pvjv‡bi Kwc|Ó;
(5) wewa 9 Gi ci wbæiƒc b–Zb wewa 9K ms‡hvwRZ nB‡e, h_v:
10
Ò9K| ZvwjKvfz³ jvB‡mÝ bevqb|- (1) g –j jvB‡m‡Ýi gvwjK‡K
ZvwjKvfz³ jvB‡mÝ Gi bevqb Gi Rb¨ g –j jvB‡mÝ Gi
bevq‡bi Kwc, 5 (cuvP) nvRvi UvKv bevqb wd Ges Dnvi
Dci cÖ‡`q g–j¨ ms‡hvRb Ki Gi mgcwigvb A‡_©i †UªRvwi
Pvjvb A_ev e¨vsK WªvdU A_ev †c-AW©vimn mswkÐó Kv÷g
nvDm ev Kv÷gm †÷k‡bi jvB‡mwÝs KZ©„c‡¶i wbKU
wjwLZfv‡e Av‡e`b Kwi‡Z nB‡e|
(2) Dc-wewa (1) Gi Aaxb cÖvß Av‡e`b we‡ePbv Kwiqv
Kv÷g nvDm ev Kv÷gm †÷k‡bi jvB‡mwÝs KZ©„c¶ g‚j
jvB‡m‡Ýi †gqv`Kv‡ji Rb¨ ZvwjKvfz³ jvB‡mÝ bevqb
Kwi‡Z cvwi‡eb|Ó; Ges
(6) dig-L G `dv (1) G DwjÐwLZ Ò`yBÓ kãwUi cwie‡Z© Ò4 (Pvi)Ó
msL¨v, eÜbx I kãwU cÖwZ ’vwcZ nB‡e|
RvZxq ivR¯ †ev‡W©i Av‡`kµ‡g,
¯^v¶wiZ/-
(†gvt bwReyi ingvb)
†Pqvig¨vb|
MYcÖRvZš¿x evsjv‡`k miKvi
A_© gš¿Yvjq
Af¨š@ixY m¤•` wefvM
(Kv÷gm)
cÖÁvcb
ZvwiL, 17 Avlvp, 1422 e½vã/1 RyjvB, 2015 wLª÷vã
Gm, Avi, I bs 207-AvBb/2015/44/Kv÷gm|- Customs Act, 1969
(Act No. IV of 1969), AZtci D³ Act ewjqv DwjÐwLZ, Gi section 202A G
cÖÖ`Ë ¶gZve‡j miKvi, Abv`vq‡hvM¨ miKvix cvIbv Ae‡jvc‡bi (Write off) j‡¶¨
wbæiƒc wewagvjv cÖYqb Kwij, h_vt-
11
1| msw¶ß wk‡ivbvg|- GB wewagvjv miKvix cvIbv Ae‡jvcb wewagvjv, 2015
bv‡g AwfwnZ nB‡e|
2| msÁv|- welq ev cÖm‡½i cwicwš’ wKQz bv _vwK‡j, GB wewagvjvq-
(K) ÔÔAvBbÕÕ A_© The Customs Act, 1969 (Act NO. IV of
1969);
(L) ÔÔ†`DwjqvÓ A_© Ô†`Dwjqv welqK AvBb, 1997Õ Gi aviv 2 Gi µwgK
bs (18) †Z msÁvwqZ †`bv`vi;
(M) ÔÔe¨w³ÕÕ A_© †Kv‡bv †Kv¤•vwb, Askx`vwiZ¡g–jK cÖwZôvb, mwgwZ A_ev
†Kv‡bv e¨w³msN Aš@f©y³ nB‡e;
(N) ÔÔ‡evW©ÕÕ A_© National Board of Revenue Order, 1972 (P.O.
No 76 of 1972) Gi Aaxb MwVZ RvZxq ivR¯^ †evW©;
(O) ÔÔïé I KiÓ A_© The Customs Act 1969, Sales Tax
Ordinance, 1984 (eZ©gv‡b evwZjK…Z) I g –j¨ ms‡hvRb Ki AvBb,
1991 Gi AvIZvq cÖ‡hvR¨ ïé-Ki;
(P) ÒmiKvix cvIbvÓ A_© AvB‡bi section 202A †Z ewY©Z cvIbv;
3| Ae‡jvcb‡hvM¨ miKvix cvIbv|- †hB ‡¶‡Î we`¨gvb AvBb A_ev Z`axb
cÖYxZ wewagvjvi Aaxb †Kvb ïé I Ki ev Ab¨ ‡Kvb A_© †Kvb e¨w³ KZ©„K miKv‡ii
wbKU cÖ‡`q nq A_ev †Kvb e¨w³i wei“‡× †Kvb A_©`Û Av‡ivc Kiv nq Ges D³ ïé,
A_©`Û A_ev Ab¨vb¨ A_© wba©vwiZ mg‡qi g‡a¨ cwi‡kva Kiv nq bvB Ges D³ e¨w³i
†`Dwjqv‡Z¡i (bankruptcy) A_ev wb‡LuvR (Untraceable) nIqvi A_ev Ab¨ ‡Kvb
Kvi‡Y D³ ïé, A_©`Û ev A_© we`¨gvb AvB‡b e¨ew ’Z c×wZ‡Z Zvnvi wbKU nB‡Z
Av`vq Kiv hvq bvB A_ev Av`vq‡hvM¨ bq †mB †¶‡Î wewa 4 G DwjÐwLZ c×wZ‡Z Dnv
Ae‡jvcb Kiv hvB‡e |
4| Ae‡jvc‡bi c×wZ|- miKvix cvIbv Abv`vq‡hvM¨ nB‡j Dnv Ae‡jvc‡bi Rb¨
wbæiƒ‡c e¨e ’v MÖnY Kwi‡Z nB‡e, h_v:-
(K) GB wewagvjvi D‡Ïk¨ c‚iYK‡í mswkÐó Kwgkbvi Abv`vq‡hvM¨ miKvix
cvIbv m¤•wK©Z Z_¨ cwiwk‡ó DwjÐwLZ di‡g RvZxq ivR¯ †ev‡W©i
wbKU †cÖiY Kwi‡eb;
12
(L) `dv (K) Abymv‡i Kwgkbv‡ii wbKU nB‡Z cÖvß Z_¨ †evW© Dnvi †evW©
mfvq Dc ’vcb Kwi‡e;
(M) †evW© mfvq D³ Abv`vqx ivR¯ Ae‡jvc‡bi wm×vš@ MÖnb Kwievi ci
Dnv P‚ovš@ Aby‡gv`‡bi Rb¨ miKv‡ii wbKU †cÖiY Kwi‡Z nB‡e ; Ges
(N) miKvi KZ©„K P‚ovš@ Aby‡gv`‡bi ci †evW© Abv`vqx miKvix cvIbv
Ae‡jvc‡bi wel‡q Av‡`k Rvix Kwi‡e|
cwiwkó
ÔdigÕ
Abv`vq‡hvM¨ miKvix cvIbv Ae‡jvcb msµvš@ Z_¨
[wewa 4 Gi `dv (K) `ªóe¨]
1| Avg`vwbKviK ev ißvwbKvi‡Ki bvg (hvnvi bv‡g e‡Kqv)
2| wVKvbv
3| wbeÜb msµvš@ Z_¨ t
(K) g–j¨ ms‡hvRb Ki (g‚mK) wbeÜb
(L) Avg`vwb/ißvwb wbeÜb
4| Avg`vwb/ißvwb c‡Y¨i eY©bv
5| cvIbv D™¢‡ei †cÖ¶vcU
6| KviY `k©v‡bv †bvwUk Bmy¨i ZvwiL I Kwc
7| cvIbv Av`v‡q †h mKj c`‡¶c M„nxZ nBqv‡Q-
(K) Ab¨ †Kvb e¨w³i wbKU D³ e¨w³/cÖwZôv‡bi cvIbv
iwnqv‡Q wK bvt
(L) e‡Kqv Av‡ivwcZ e¨w³i g‚mK Av‡ivc‡hvM¨
weµq‡hvM¨ †Kvb cY¨ iwnqv‡Q wKbvt
(M) e‡Kqv Av‡ivwcZ e¨w³i ïé Av‡ivc‡hvM¨
weµq‡hvM¨ †Kvb cY¨ iwnqv‡Q wK bvt
(N) AvUK‡hvM¨ †Kvb cY¨ iwnqv‡Q wK bvt
(O) AvUKK…Z cY¨ weµq‡hvM¨ wKbv t
(P) DËivwaKv‡ii wbKU Awc©Z †Kvb cY¨/m¤•wË iwnqv‡Q
wK bvt
13
(Q) 1. ’vbvš@i‡hvM¨/A‡hvM¨ †Kvb m¤•wËi eY©bv
2. Ab¨vb¨ miKvix ms ’vi wbKU cvIbv
3. e‡Kqv Av‡ivwcZ e¨w³i e¨vsK G¨vKvD›U
m¤•wK©Z Z_¨vw`
8| Ae‡jvcb‡hvM¨ A‡_©i cwigvY t
ïé I Kit
Rwigvbv t
Av‡ivwcZ A_©`Û t
my` (cÖ‡hvR¨ †¶‡Î) t
‡gvU cvIbv t
AvB‡bi weavb Abyhvqx Av`vqK…Z/mgš^qK…Z A_© t
Ae‡jvcb‡hvM¨ cwigvY A_© t
9| e‡Kqv D™¢‚Z nBevi ci †Kvb m¤•wË D³ e¨w³i Aaxb nB‡Z
weµq/¯’vbvš@i nBqv‡Q wKbv/D³ m¤•wË nB‡Z A_© Av`vq
m¤¢e wK bvt
10| (K) e‡Kqv Av‡ivcbxq e¨w³i Dci †Kvbiƒc kvw @ Av‡ivc
nBqv‡Q wKbv| bv nB‡j KviY wKt
(L) kvw @i eY©bv t
11| Abv`vqx cvIbv D™¢‚Z nBevi wel‡q c×wZ ev wewaMZ †Kvb
ΓwU msNwUZ nBqv‡Q wK? nBqv _vwK‡j Zvnv ms‡kva‡bi
cÖ‡qvRbxqZv Av‡Q wK bv?
Kwgkbvi
¯v¶i
(bvgxq wmjmn)
ivó«cwZi Av‡`kµ‡g,
¯^v¶wiZ/-
(†gvt bwReyi ingvb)
mwPe|
14
MYcÖRvZš¿x evsjv‡`k miKvi
A_© gš¿Yvjq
Af¨š@ixY m¤•` wefvM
(Kv÷gm I g –j¨ ms‡hvRb Ki)
cÖÁvcb
ZvwiL, 1 Avlvp, 1422 e½vã/1 RyjvB, 2015 wLª÷vã
Gm, Avi, I bs 208-AvBb/2015/45/Kv÷gm|- Customs Act, 1969
(Act No. IV of 1969) Gi section 19 Gi sub-section (1), g–j¨ ms‡hvRb Ki
AvBb, 1991 (1991 m‡bi 22 bs AvBb) Gi aviv 14 Gi Dc-aviv (1) Gi mwnZ
cwVZe¨, G cÖ`Ë ¶gZve‡j miKvi, RvZxq ivR¯^ †ev‡W©i mwnZ civgk©µ‡g, evsjv‡`k
A_©‰bwZK AÂj AvBb, 2010 (2010 m‡bi 42 bs AvBb) Gi aviv 4 Gi weavb
Abyhvqx A_©‰bwZK AÂj cÖwZôvi j‡¶¨ D³ AvB‡bi aviv 8 Abymv‡i wb‡qvMcÖvß
†W‡fjcvi‡K A_©‰bwZK AÂj Dbœqb Kv‡R e¨envh© cY¨ Avg`vwb‡Z Dnvi Dci
Av‡ivcbxq mgy`q Avg`vwb ïé, †i¸‡jUix wWDwU, m¤•–iK ïé Ges g–j¨ ms‡hvRb Ki
cÖ`vb nB‡Z wbæewY©Z kZ© mv‡c‡¶ Ae¨vnwZ cÖ`vb Kwij, h_v :-
kZ©mg –n
(1) A_©‰bwZK AÂj †W‡fjcvi‡K g–j¨ ms‡hvRb Ki wbewÜZ nB‡Z
nB‡e;
(2) GB cÖÁvc‡bi AvIZvq cY¨ Avg`vwbi †¶‡Î c‡Y¨i bvg, weeiY,
cwigvY msµvš@ Z_¨ A_©‰bwZK AÂj KZ©©c¶ (‡eRv) KZ©„K
Aby‡gvw`Z I cÖZ¨wqZ nB‡Z nB‡e;
Z‡e kZ© _v‡K †h, evsjv‡`‡k mnRjf¨ Ggb wbg©vY mvgMÖx h_v,
GgGm iW/evi, wm‡g›U, wcÖ-‡dweª‡K‡UW wewìs, Avqib/÷xj mxU
Avg`vwb‡Z GB Ae¨vnwZ myweav cÖ‡hvR¨ nB‡e bv t
15
(3) A_©‰bwZK AÂj Dbœqb Ges wbg©v‡bi mwnZ mivmwi m¤c„³ bq Giƒc
†Kvb cY¨ h_vt- Awdm miÄvgvw`, GqviKwÛkbvi, †iwd«Rv‡iUi,
hvÎxevnx hvbevnb, M„n¯’vjx-e¨envh© `ªe¨vw` Ges Abyiƒc Ab¨vb¨ cY¨
Avg`vwb‡Z GB Ae¨vnwZ myweav cÖ‡hvR¨ nB‡e bv|
ivóªcwZi Av‡`kµ‡g,
¯^v¶wiZ/-
(†gvt bwReyi ingvb)
mwPe|
MYcÖRvZš¿x evsjv‡`k miKvi
A_© gš¿Yvjq
Af¨š@ixY m¤•` wefvM
(Kv÷gm I g –j¨ ms‡hvRb Ki)
cÖÁvcb
ZvwiL, 17 Avlvp, 1422 e½vã/1 RyjvB, 2015 wLª÷vã
Gm, Avi, I bs 209-AvBb/2015/46/Kv÷gm|- Customs Act, 1969
(Act No. IV of 1969) Gi section 19 Gi sub-section (1), g–j¨ ms‡hvRb Ki
AvBb, 1991 (1991 m‡bi 22 bs AvBb) Gi aviv 14 Gi Dc-aviv (1) Gi mwnZ
cwVZe¨, G cÖ`Ë ¶gZve‡j miKvi, RvZxq ivR¯^ †ev‡W©i mwnZ civgk©µ‡g, evsjv‡`k
A_©‰bwZK AÂj AvBb, 2010 (2010 m‡bi 42 bs AvBb) Gi aviv 4 Gi weavb
Abyhvqx A_©‰bwZK AÂj cÖwZôvi j‡¶¨, D³ AvB‡bi aviv 11 †Z DwjÐwLZ A_©‰bwZK
A‡ji wkí BDwbU KZ©„K g–jabx hš¿cvwZ Ges wbg©vb DcKiY Avg`vwb‡Z Dnvi Dci
Av‡ivcbxq mgy`q Avg`vwb ïé, †i¸‡jUix wWDwU, m¤•–iK ïé Ges g–j¨ ms‡hvRb Ki
cÖ`vb nB‡Z wbæewY©Z kZ© mv‡c‡¶ Ae¨vnwZ cÖ`vb Kwij, h_v :-
kZ©mg –n
(1) A_©‰bwZK A‡ji wkí BDwbU‡K g–j¨ ms‡hvRb Ki wbewÜZ nB‡Z
nB‡e|
16
(2) GB cÖÁvc‡bi AvIZvq cY¨ Avg`vwbi †¶‡Î c‡Y¨i bvg, weeiY,
cwigvY msµvš@ weeiYx A_©‰bwZK AÂj KZ©©„c¶ KZ©„K Aby‡gvw`Z I
cÖZ¨wqZ nB‡Z nB‡et
Z‡e kZ© _v‡K †h, evsjv‡`‡k mnRjf¨ Ggb wbg©vY mvgMÖx
h_v : GgGm iW/evi, wm‡g›U, wcÖ-‡dweª‡K‡UW wewìs, Avqib/÷xj
mxU Avg`vwb‡Z GB Ae¨vnwZ myweav cÖ‡hvR¨ nB‡e bv|
(3) A_©‰bwZK AÂj Dbœqb Ges wbg©v‡bi mwnZ mivmwi m¤c„³ bq Giƒc
†Kvb cY¨ h_vt- Awdm miÄvgvw`, GqviKwÛkbvi, †iwd«Rv‡iUi,
M„n¯’vjx-e¨envh© `ªe¨vw`, Lv`¨`ªe¨ I cvbxq Ges Abyiƒc Ab¨vb¨ †fvM¨
cY¨ Avg`vwb‡Z GB Ae¨vnwZ myweav cÖ‡hvR¨ nB‡e bv|
ivóªcwZi Av‡`kµ‡g,
¯^v¶wiZ/-
(†gvt bwReyi ingvb)
mwPe|
MYcÖRvZš¿�x evsjv‡`k miKvi
A_© gš¿�Yvjq
Af¨š@ixY m¤c` wefvM
(Kv÷gm I g –�j¨ ms‡hvRb Ki)
cÖÁvcb
ZvwiL, 17 Avlvp, 1422 e½vã/1 RyjvB, 2015 wLª÷vã
Gm, Avi, I bs 210-AvBb/2015/47/Kv÷gm|- Customs Act, 1969
(Act No. IV of 1969) Gi section 19 Gi sub-section (1), g–j¨ ms‡hvRb Ki
AvBb, 1991 (1991 m‡bi 22 bs AvBb) Gi aviv 14 Gi Dc-aviv (1) Gi mwnZ
cwVZe¨, G cÖ`Ë ¶gZve‡j miKvi, RvZxq ivR¯^ †ev‡W©i mwnZ civgk©µ‡g, evsjv‡`k
A_©‰bwZK AÂj AvBb, 2010 (2010 m‡bi 42 bs AvBb) Gi aviv 4 Gi Aaxb
cÖwZwôZ I aviv 5 Gi Aaxb †NvwlZ A_©‰bwZK A‡j, aviv 11 G DwjÐwLZ wkí BDwbU
17
KZ©„K Avg`vwbK…Z hvbevn‡bi Dci Av‡ivcbxq mgy`q Avg`vwb ïé, †i¸‡jUix wWDwU,
g–j¨ ms‡hvRb Ki Ges m¤•–iK ïé cÖ`vb nB‡Z, wbæewY©Z kZ© mv‡c‡¶ Ae¨vnwZ cÖ`vb
Kwij, h_v:-
kZ©mg –n
(1) wkí BDwbU‡K Kgc‡¶ 10 wgwjqb BDGm Wjvi ev mgcwigvY A_©
wewb‡qvM Kwi‡Z nB‡e A_ev mswkÐó wkí BDwb‡U Ab– b 500 Rbej
Kg©iZ _vwK‡Z nB‡e|
(2) Avg`vwbK…Z hvbevn‡bi ïé wbiƒcb I Lvjv‡mi mgq A_©‰bwZK AÂj
KZ©„c‡¶i Aby‡gv`b I Zrmsµvš@ cÖZ¨qbcÎ ïé KZ©„c‡¶i wbKU
`vwLj Kwi‡Z nB‡e|
(3) Abya© 2000 wmwm BwÄb ¶gZvi GKwU ‡mWvb Kvi Ges GKwU
gvB‡µvevm/wcKAvc f¨vb/Wvej ‡Kweb wcKAvc Avg`vwb Kiv hvB‡e|
(4) Avg`vwbK…Z hvbevnb 5 (cvuP) er‡ii g‡a¨ n @vš@i ev weµq Kiv
hvB‡e bvt
Z‡e kZ© _v‡K †h, 5 (cvuP) er‡ii g‡a¨ weµq ev n @vš@‡ii
†¶‡Î RvZxq ivR¯ †ev‡W©i 25 RyjvB, 2000 Zvwi‡Li ’vqx Av‡`k
(ïé) No. 100/2000/shulka Gi weavb cÖ‡hvR¨ nB‡e|
(5) A_©‰bwZK A‡ji †Kvb wkí BDwbU GB cÖÁvc‡bi AvIZvq
†KejgvÎ GKevi hvbevnb Avg`vwb Kwi‡Z cvwi‡e|
(6) GB cÖÁvc‡bi AvIZvaxb Avg`vwbK…Z hvbevn‡bi bæi †cЇUi µwgK
b¤‡ii c–‡e© Ò†eRvÓ kãwU wjwL‡Z nB‡e|
(7) GB cÖÁvc‡bi AvIZvaxb Avg`vwbK…Z hvbevnb Avg`vwbKviK wkí
BDwb‡Ui Drcv`b I mswkÐó KvR e¨wZ‡i‡K Ab¨ †Kvb Kv‡R ev †Kvb
evwYwR¨K D‡Ï‡k¨ e¨envi Kiv hvB‡e bv|
ivóªcwZi Av‡`kµ‡g,
¯^v¶wiZ/-
(†gvt bwReyi ingvb)
mwPe|
18
MYcÖRvZš¿x evsjv‡`k miKvi
A_© gš¿Yvjq
Af¨š@ixY m¤•` wefvM
(Kv÷gm)
cÖÁvcb
ZvwiL, 17 Avlvp, 1422 e½vã/1 RyjvB, 2015 wLª÷vã
Gm, Avi, I bs 211-AvBb/2015/48/Kv÷gm|- Customs Act, 1969
(Act No. IV of 1969), AZ:ci D³ Act ewjqv DwjÐwLZ, Gi section 219 Gi
sub-section (1), section 13 Ges Chapter XI Gi mv‡_ cwVZe¨, G cÖ`Ë
¶gZve‡j miKvi, RvZxq ivR¯ †ev‡W©i mwnZ civgk©µ‡g, evsjv‡`k A_©‰bwZK AÂj
KZ©„c¶ AvBb 2010 (2010 m‡bi 42 b¤^i AvBb), AZ:ci D³ AvBb ewjqv DwjÐwLZ,
Gi aviv 4 Gi Aaxb evsjv‡`k A_©‰bwZK AÂj KZ©„c¶ KZ©„K cÖwZwôZ A_©‰bwZK
A‡j ’vwcZ wkí BDwb‡Ui Avg`vwb I ißvwbi Kv÷gm welqK Kvh©µg cwiPvjbvi
D‡Ï‡k¨ wbæiƒc wewagvjv cÖYqb Kwij, h_v :-
1| msw¶ß wk‡ivbvg I cÖ‡qvM|- (1) GB wewagvjv evsjv‡`k A_©‰bwZK AÂj
Iq¨vinvDwRs †÷kb (Warehousing station) wewagvjv, 2015 bv‡g AwfwnZ
nB‡e|
(2) Bnv evsjv‡`k A_©‰bwZK AÂj AvBb, 2010 Gi aviv 4 Gi Aaxb
cÖwZwôZ A_©‰bwZK A‡j cÖ‡qvM Kiv nB‡e|
2| D³ AvB‡bi weavb Abymv‡i cÖwZwôZ cÖwZwU A_©‰bwZK AÂj GKwU
Iq¨vinvDwRs †÷kb (Warehousing station) wnmv‡e we‡ewPZ nB‡e|
3| A_©©‰bwZK A‡j ’vwcZ wkí BDwbU Dnvi cY¨ Drcv`‡b e¨envh © KuvPvgvj ev
DcKiY Avg`vwbi mgq cÖ‡hvR¨ Avg`vwb ïé, m¤•–iK ïé I g–j¨ ms‡hvRb Ki
cwi‡kva bv Kwiqv eÛ e¨e ’vq Avg`vwb Kwi‡Z cvwi‡e|
19
4| †Kvb wkí BDwbU KZ©„K Drcvw`Z cY¨ A_©‰bwZK AÂj Gi evwn‡i †`‡ki
Af¨š@‡i †fv‡Mi (Home Consumption) Rb¨ weµq ev n @vš@i Kwi‡j Dnv Avg`vwb
wnmv‡e we‡ewPZ nB‡e Ges D³ c‡Y¨i Dci cÖ‡hvR¨ hveZxq ïé-Ki Av‡ivwcZ nB‡e t
Z‡e kZ© _v‡K †h, kZfvM ißvwbgyLx wkí BDwbU RvZxq ivR¯^ †evW© KZ©„K
wba©vwiZ cwigv‡Yi AwZwi³ Drcvw`Z cY¨ †`‡k Af¨š@‡i †fv‡Mi Rb¨ weµq Kwi‡Z
cvwi‡e bv|
ivóªcwZi Av‡`kµ‡g,
¯^v¶wiZ/-
(†gvt bwReyi ingvb)
mwPe|
MYcÖRvZš¿x evsjv‡`k miKvi
A_© gš¿Yvjq
Af¨š@ixY m¤•` wefvM
(Kv÷gm I g –j¨ ms‡hvRb Ki)
cÖÁvcb
ZvwiL, 17 Avlvp, 1422 e½vã/1 RyjvB, 2015 wLª÷vã
Gm, Avi, I bs 212-AvBb/2015/49/Kv÷gm|- Customs Act, 1969
(Act No. IV of 1969) Gi section 19 Gi sub-section (1), g–j¨ ms‡hvRb Ki
AvBb, 1991 (1991 m‡bi 22 bs AvBb) Gi aviv 14 Gi Dc-aviv (1) Gi mwnZ
cwVZe¨, G cÖ`Ë ¶gZve‡j miKvi, RvZxq ivR¯^ †ev‡W©i mwnZ civgk©µ‡g, evsjv‡`k
nvB-‡UK cvK© KZ©„c¶ AvBb, 2010 (2010 m‡bi 8 bs AvBb) Gi aviv 17 Gi weavb
Abyhvqx nvB-†UK cvK© cÖwZôvi j‡¶¨ D³ AvB‡bi aviv 15 Abymv‡i nvB-†UK cv‡K©
wkí cÖwZôvb KZ©„K g–jabx hš¿cvwZ Ges wbg©vb DcKiY Avg`vwb‡Z Dnvi Dci
Av‡ivcbxq mgy`q Avg`vwb ïé, †i¸‡jUix wWDwU, m¤•–iK ïé Ges g–j¨ ms‡hvRb Ki
cÖ`vb nB‡Z wbæewY©Z kZ© mv‡c‡¶ Ae¨vnwZ cÖ`vb Kwij :
kZ©mg –n
(1) nvB-†UK cvK© wkí cÖwZôvb‡K g–j¨ ms‡hvRb Ki wbewÜZ nB‡Z
nB‡e|
20
(2) GB cÖÁvc‡bi AvIZvq cY¨ Avg`vwbi †¶‡Î c‡Y¨i bvg, weeiY,
cwigvY msµvš@ weeiYx nvB-†UK cvK© KZ©©„c¶ KZ©„K Aby‡gvw`Z I
cÖZ¨wqZ nB‡Z nB‡et
Z‡e kZ© _v‡K †h, evsjv‡`‡k mnRjf¨ Ggb wbg©vY mvgMÖx
h_v : GgGm iW/evi, wm‡g›U, wcÖ-‡dweª‡K‡UW wewìs, Avqib/÷xj
mxU Avg`vwb‡Z GB Ae¨vnwZ myweav cÖ‡hvR¨ nB‡e bv|
(3) nvB-†UK cvK© Dbœqb Ges wbg©v‡bi mwnZ mivmwi m¤c„³ bq Giƒc
†Kvb cY¨ h_vt- Awdm miÄvgvw`, GqviKwÛkbvi, †iwd«Rv‡iUi,
M„n¯’vjx-e¨envh© `ªe¨vw`, Lv`¨`ªe¨ I cvbxq Ges Abyiƒc Ab¨vb¨ ‡fvM¨
cY¨ Avg`vwb‡Z GB Ae¨vnwZ myweav cÖ‡hvR¨ nB‡e bv|
ivóªcwZi Av‡`kµ‡g,
¯^v¶wiZ/-
(†gvt bwReyi ingvb)
mwPe|
MYcÖRvZš¿�x evsjv‡`k miKvi
A_© gš¿�Yvjq
Af¨š@ixY m¤c` wefvM
(Kv÷gm I g –�j¨ ms‡hvRb Ki)
cÖÁvcb
ZvwiL, 17 Avlvp, 1422 e½vã/1 RyjvB, 2015 wLª÷vã
Gm, Avi, I bs 213-AvBb/2015/50/Kv÷gm|- Customs Act, 1969
(Act No. IV of 1969) Gi section 19 Gi sub-section (1), g–j¨ ms‡hvRb Ki
AvBb, 1991 (1991 m‡bi 22 bs AvBb) Gi aviv 14 Gi Dc-aviv (1) Gi mwnZ
cwVZe¨, G cÖ`Ë ¶gZve‡j miKvi, RvZxq ivR¯^ †ev‡W©i mwnZ civgk©µ‡g, evsjv‡`k
evsjv‡`k nvB-‡UK cvK© KZ©„c¶ AvBb, 2010 (2010 m‡bi 8 bs AvBb) Gi aviv 3
21
Gi Aaxb cÖwZwôZ nvB-†UK cv‡K©, aviv 15 G DwjÐwLZ wkí cÖwZôvb KZ©„K Avg`vwbK…Z
hvbevn‡bi Dci Av‡ivcbxq mgy`q Avg`vwb ïé, †i¸‡jUix wWDwU, g–j¨ ms‡hvRb Ki
Ges m¤•–iK ïé cÖ`vb nB‡Z, wbæewY©Z kZ© mv‡c‡¶, Ae¨vnwZ cÖ`vb Kwij, h_v tÑ
kZ©mg –n
(1) wkí cÖwZôvb‡K Kgc‡¶ 10 wgwjqb BDGm Wjvi ev mgcwigvY A_©
wewb‡qvM Kwi‡Z nB‡e A_ev mswkÐó wkí cÖwZôv‡b Kgc‡¶ 500
Rbej Kg©iZ _vwK‡Z nB‡e|
(2) Avg`vwbK…Z hvbevn‡bi ïé wbiƒcb I Lvjv‡mi mgq nvB-†UK cvK©
KZ©„c‡¶i Aby‡gv`b I Zrmsµvš@ cÖZ¨qbcÎ ïé KZ©„c‡¶i wbKU
`vwLj Kwi‡Z nB‡e|
(3) Abya© 2000 wmwm BwÄb ¶gZvi GKwU ‡mWvb Kvi Ges GKwU
gvB‡µvevm/wcKAvc f¨vb/Wvej ‡Kweb wcKAvc Avg`vwb Kiv hvB‡e|
(4) Avg`vwbK…Z hvbevnb 5 (cvuP) er‡ii g‡a¨ n @vš@i ev weµq Kiv
hvB‡e bv t
Z‡e kZ© _v‡K †h, 5 (cvuP) eQ‡ii g‡a¨ weµq ev n¯@vš@‡ii
†¶‡Î RvZxq ivR¯ †ev‡W©i 25 RyjvB, 2000 Zvwi‡Li ’vqx Av‡`k
(ïé) No. 100/2000/shulka Gi weavb cÖ‡hvR¨ nB‡e|
(5) nvB-†UK cv‡K© Aew ’Z †Kvb wkí cÖwZôvb GB cÖÁvc‡bi AvIZvq
†KejgvÎ GKevi hvbevnb Avg`vwb Kwi‡Z cvwi‡e|
(6) GB cÖÁvc‡bi AvIZvaxb Avg`vwbK…Z hvbevn‡bi bæi †cЇUi µwgK
b¤‡ii c–‡e© ÒnvB-†UK cvK©Ó kãwU wjwL‡Z nB‡e|
(7) GB cÖÁvc‡bi AvIZvaxb Avg`vwbK…Z hvbevnb Avg`vwbKviK wkí
cÖwZôv‡bi Drcv`b I mswkÐó KvR e¨wZ‡i‡K Ab¨ †Kvb Kv‡R ev †Kvb
evwYwR¨K D‡Ï‡k¨ e¨envi Kiv hvB‡e bv|
ivóªcwZi Av‡`kµ‡g,
¯^v¶wiZ/-
(†gvt bwReyi ingvb)
mwPe|
22
MYcÖRvZš¿x evsjv‡`k miKvi
A_© gš¿Yvjq
Af¨š@ixY m¤•` wefvM
(Kv÷gm)
cÖÁvcb
ZvwiL, 17 Avlvp, 1422 e½vã/1 RyjvB, 2015 wLª÷vã
Gm, Avi, I bs 214-AvBb/2015/51/Kv÷gm|- Customs Act, 1969
(Act No. IV of 1969), AZ:ci D³ Act ewjqv DwjÐwLZ, Gi section 219 Gi
sub-section (1), section 13 Ges Chapter XI Gi mv‡_ cwVZe¨, G cÖ`Ë
¶gZve‡j miKvi, RvZxq ivR¯^ †ev‡W©i mwnZ civgk©µ‡g evsjv‡`k nvB-‡UK cvK©
KZ©„c¶ AvBb, 2010 (2010 m‡bi 8 b¤i AvBb), AZ:ci D³ AvBb ewjqv DwjÐwLZ,
Gi aviv 17 Gi Aaxb evsjv‡`k nvB-‡UK cvK© KZ©„c¶ KZ©„K cÖwZwôZ nvB-‡UK cv‡K©
’vwcZ wkí KviLvbvi Avg`vwb I ißvwbi Kv÷gm welqK Kvh©µg cwiPvjbvi D‡Ï‡k¨
wbæiƒc wewa cÖYqb Kwij, h_v :-
1| msw¶ß wk‡ivbvg I cÖ‡qvM|- (1) GB wewagvjv evsjv‡`k nvB-†UK cvK©
Iq¨vinvDwRs †÷kb (Warehousing station) wewagvjv, 2015 bv‡g AwfwnZ
nB‡e|
(2) Bnv evsjv‡`k nvB-†UK cvK© AvBb, 2010 Gi aviv 3 Gi Aaxb cÖwZwôZ
nvB-†UK cv‡K© cÖ‡qvM Kiv nB‡e|
2| D³ AvB‡bi weavb Abymv‡i nvB-†UK cv‡K© cÖwZwôZ cÖwZwU nvB-†UK cvK©
GKwU Iq¨vinvDwRs †÷kb (Warehousing station) wnmv‡e we‡ewPZ nB‡e|
3| nvB-†UK cv‡K© ’vwcZ wkí KviLvbv Dnvi cY¨ Drcv`‡b e¨envh© KuvPvgvj ev
DcKiY Avg`vwbi mgq cÖ‡hvR¨ Avg`vwb ïé, m¤•–iK ïé I g–j¨ ms‡hvRb Ki
cwi‡kva bv Kwiqv eÛ e¨e ’vq Avg`vwb Kwi‡Z cvwi‡e|
23
4| †Kvb wkí KviLvbv KZ©„K Drcvw`Z cY¨ nvB-†UK cvK© Gi evwn‡i †`‡ki
Af¨š@‡i †fv‡Mi (Home Consumption) Rb¨ weµq ev n @vš@i Kwi‡j Dnv Avg`vwb
wnmv‡e we‡ewPZ nB‡e Ges D³ c‡Y¨i Dci cÖ‡hvR¨ hveZxq ïé-Ki Av‡ivwcZ nB‡e t
Z‡e kZ© _v‡K †h, kZfvM ißvwbgyLx wkí cÖwZôvb RvZxq ivR¯^ †evW© KZ©„K
wba©vwiZ cwigv‡Yi AwZwi³ Drcvw`Z cY¨ †`‡ki Af¨š@‡i †fv‡Mi Rb¨ weµq Kwi‡Z
cvwi‡e bv|
ivóªcwZi Av‡`kµ‡g,
¯^v¶wiZ/-
(†gvt bwReyi ingvb)
mwPe|
MYcÖRvZš¿x evsjv‡`k miKvi
A_© gš¿Yvjq
Af¨š@ixY m¤•` wefvM
(Kv÷gm)
cÖÁvcb
ZvwiL, 17 Avlvp, 1422 e½vã/1 RyjvB, 2015 wLª÷vã
Gm, Avi, I bs 215-AvBb/2015/52/Kv÷gm| Customs Act, 1969
(Act No. IV of 1969) Gi section 18 Gi sub-section (2) ‡Z cÖ`Ë
¶gZve‡j miKvi, D³ Act Gi FIRST SCHEDULE Gi Kjvg (1) Gi
Heading Gi wecix‡Z Kjvg (2) G wea„Z H.S. Code Gi wecix‡Z Kjvg (3) ‡Z
DwjÐwLZ †h mKj c‡Y¨i wecix‡Z Kjvg (5) G ewY©Z-
(K) Statutory Rate of Import Duty 25% cÖ‡hvR¨ Av‡Q, ‡mB
mKj c‡Y¨i g‡a¨ wbæewY©Z cY¨, wewagvjv, cÖÁvcb I Av‡`k Ges
TABLE-I G ewY©Z Heading Gi wecix‡Z DwjÐwLZ H.S.Code
Gi Aaxb Avg`vwbK…Z cY¨mg–n e¨ZxZ, Ab¨vb¨ mKj c‡Y¨i Dci;
Ges
24
(L) Statutory Rate of Import Duty 10% cÖ‡hvR¨ Av‡Q, ‡mB
mKj c‡Y¨i g‡a¨ wbæewY©Z TABLE-II Gi Kjvg (1) G DwjÐwLZ
Heading Gi wecix‡Z Kjvg (2) G wea„Z H.S.Code Gi Aaxb
Kjvg (3) G ewY©Z c‡Y¨i Dci -
4% nv‡i Regulatory Duty (RD) Av‡ivc Kwij, h_vt-
(1) †cv÷cv‡m©j KZ©„K Ges evwYwR¨K bgybv wnmv‡e Avg`vwbK…Z cY¨;
(2) miKvi Aby‡gvw`Z evwYR¨ †gjvi Rb¨ Avg`vwbK…Z cY¨;
(3) Avg`vwbK…Z hš¿cvwZ †givg‡Zi Rb¨ ev Dnvi Warranty
replacement Gi Rb¨ Avg`vwbK…Z cY¨;
(4) kZfvM ißvwbgyLx wk‡íi Rb¨ e‡ÛW Iq¨vi nvDm myweavq
Avg`vwbK…Z cY¨;
(5) 1961 Ges 1963 m‡bi wf‡qbv Kb‡fbk‡b cÖ`Ë K‚U‰bwZK myweavi
AvIZvq ciivó« gš¿Yvjq KZ©„K h_vh_fv‡e cÖ`Ë mwU©wd‡K‡Ui
wfwˇZ K‚U‰bwZK e¨w³ I K‚U‰bwZK wgkb KZ©„K Avg`vwbK…Z cY¨;
(6) RvZxq ivR¯^ †ev‡W©i Standing Order No- 3(84)NBR
(Cus)/11/74/1766-70, ZvwiL : 28/01/1975 Gi Aaxb
RvwZmsN Ges Avš@R©vwZK ms ’v KZ©„K Avg`vwbK…Z cY¨;
(7) RvZxq ivR¯^ †ev‡W©i Memo No- 9(41)NBR/Cus-IV/72/
246, ZvwiL : 10/04/1981 Gi Aaxb Avg`vwbK…Z cÖwZi¶v mvgMÖx;
(8) cÖÁvcb Gm.Avi.I bs- 542-Gj/84/886/Kvm, ZvwiL :
10/12/84 Gi gva¨‡g mvgwqKfv‡e AvbxZ wewea cY¨;
(9) cÖÁvcb Gm.Avi.I bs- 61-AvBb/92/1444/ïé, ZvwiL :
17/03/1992 Gi Aaxb Avg`vwbK…Z ÎvY mvgMÖx;
(10) cÖÁvcb Gm.Avi.I bs- 36-AvBb/93/1502/ïé, ZvwiL :
15/02/1993 Gi Aaxb g –K, ewai, AÜ ev kvixwiK I gvbwmK
cÖwZeÜx‡`i cybe©vm‡bi Rb¨ Avg`vwbK…Z cY¨;
(11) cÖÁvcb Gm.Avi.I bs- 202-AvBb/95/1639/ïé, ZvwiL :
28/11/1995 Gi Aaxb evsjv‡`k LwbR ˆZj I M¨vm AbymÜvb,
D‡Ëvjb I Drcv`b Kvh©µg MÖn‡Yi Rb¨ Avg`vwbK…Z hš¿cvwZ,
25
hš¿vsk I Ab¨vb¨ cY¨;
(12) cÖÁvcb Gm.Avi.I bs- 73-AvBb/97/1700/ïé, ZvwiL :
19/03/1997 Gi Aaxb †emiKvix Lv‡Z we`y¨r Drcv`‡bi wbwg‡Ë
we`y¨r Drcv`b †K›`ª ’vc‡bi j‡¶¨ ’vqxfv‡e Avg`vwbK…Z cÐv›U I
BKz¨Bc‡g›U Ges A ’vqxfv‡e Avg`vwbK…Z B‡iKkb g¨v‡Uwiqvjm,
hš¿cvwZ I hš¿vsk;
(13) cÖÁvcb Gm.Avi.I bs- 105-AvBb/99/1784/ïé, ZvwiL :
23/05/1999 Gi Aaxb evsjv‡`k LwbR ˆZj I M¨vm AbymÜvb,
Dbœqb, D‡Ëvjb I Drcv`b Kvh©µg cwiPvjbvi Rb¨ Avg`vwbK…Z
hš¿cvwZ, hš¿vsk I Ab¨vb¨ cY¨ ;
(14) cÖÁvcb Gm.Avi.I bs- 100-AvBb/2000/1832/ïé, ZvwiL :
18/04/2000 Gi Aaxb †emiKvix Lv‡Z we`y¨r Drcv`‡bi wbwg‡Ë
we`y¨r Drcv`b †K›`ª ’vc‡bi j‡¶¨ ’vqxfv‡e Avg`vwbK…Z cÐv›U I
BKz¨Bc‡g›U Gi hš¿vsk;
(15) UªvÝdvi Ae †iwm‡WÝ (Transfer of Residence) (e¨v‡MR)
wewagvjv, 2000 Gi AvIZvfz³ wewea cY¨;
(16) KAFCO mswkÐó Av‡`k bs- 3(20)ïé-2/90(Ask)/669-670,
ZvwiL : 07/06/2000 wLªt Gi gva¨‡g Avg`vwbK…Z cY¨mg–n;
(17) cÖÁvcb Gm.Avi.I bs- 70-AvBb/2002/1944/ïé, ZvwiL :
23/04/2002 Gi Aaxb evsjv‡`k e¨vsK KZ…©K Avg`vwbK…Z
cY¨mg~n;
(18) Privileged Persons (Customs Procedures) Rules, 2003
(cÖÁvcb Gm.Avi.I bs- 237-Law/2003/2015/Cus, ZvwiL :
02/08/2003) Gi Aaxb Aby‡”Q` 2(L), 2(M) Ges 2(N) G ewY©Z
ms ’v ev e¨w³ KZ©„K Avg`vwbK…Z cY¨mg–n;
(19) cÖÁvcb Gm.Avi.I bs- 155-AvBb/2004/2047/ïé, ZvwiL :
10/06/2004 Gi Aaxb †mvjvi c¨v‡bj cÐv›U cÖ ‘Kvix cÖwZôvb
KZ©„K Avg`vwbK…Z cY¨mg~n;
(20) cÖÁvcb Gm.Avi.I bs- 11-AvBb/2005/2063/ïé, ZvwiL :
16/01/2005 Gi Aaxb XvKv wK¬Y dz‡qj cÖK‡íi AvIZvq
Avg`vwbK…Z cY¨mg~n;
(21) cÖÁvcb Gm.Avi.I bs- 169-AvBb/2005/2078/ïé, ZvwiL :
09/06/2005 Gi Aaxb Avg`vwbK…Z Pvgov wk‡íi KuvPvgvj wn‡m‡e
26
e¨envh© ivmvqwbK `ªe¨vw`;
(22) cÖÁvcb Gm.Avi.I bs- 80-AvBb/2007/2132/ïé, ZvwiL :
20/05/2007 Gi Aaxb Avg`vwbK…Z †Rbv‡iUi ˆZwii DcKiY;
(23) cÖÁvcb Gm.Avi.I bs- 163-AvBb/2007/2154/ïé, ZvwiL :
28/06/2007 Gi Aaxb Avg`vwbK…Z cY¨mg–n;
(24) cÖÁvcb Gm.Avi.I bs- 292-AvBb/2007/2172/ïé, ZvwiL :
17/12/2007 Gi Aaxb Avg`vwbK…Z cY¨mg~n;
(25) ‡idv‡ij nvmvcvZvj KZ©„K hš¿cvwZ I hš¿vsk Avg`vwb msµvš@
cÖÁvcb Gm.Avi.I bs- 137-AvBb/2009/2240/ïé, ZvwiL :
11/06/2009 Gi Aaxb Avg`vwbK…Z cY¨mg~n;
(26) K…wlKv‡h© e¨envh© KxUbvkK cÖ ‘ZKviK cÖwZôvb cÖÁvcb Gm.Avi.I
bs- 143-AvBb/2009/2246/ïé, ZvwiL : 11/06/2009;
(27) evsjv‡`‡k LwbR ˆZj I M¨vm AbymÜvb, D‡Ëvjb I Drcv`b
Kvh©µg cwiPvjbvi D‡Ï‡k¨ †c‡Uªvevsjv Gi Aaxb (ev‡c·),
(wewRGdwmGj), (GmwRGdGj) KZ©„K hš¿cvwZ I hš¿vsk Avg`vwb
msµvš@ cÖÁvcb Gm.Avi.I bs- 146-AvBb/2009/2249/ïé,
ZvwiL : 11/06/2009;
(28) †Uw·K¨ve Avg`vwb msµvš@ cÖÁvcb Gm,Avi,I bs 151-
AvBb/2009/2254/ïé, ZvwiL t 11 Ryb, 2009 Gi gva¨‡g
Avg`vwbK…Z †Uw·K¨ve;
(29) U¨vM, †j‡ej, ÷xKvi msµvš@ Gm.Avi.I bs- 190-AvBb/2009/
2255/ïé, ZvwiL : 02/07/2009 Gi Aaxb Avg`vwbK…Z cY¨mg–n;
(30) †U·UvBj wkí cÖwZôvb KZ©„K hš¿�cvwZ ev hš¿�vsk ev DcKiY
Avg`vwb msµvš@ cÖÁvcb Gm.Avi.I bs- 178-
AvBb/2010/2296/ïé, ZvwiL : 10/06/2010 Gi Aaxb
Avg`vwbK…Z cY¨mg~n;
(31) ïaygvÎ evsjv‡`‡k PjvPjKvix wfbœ †`‡ki wegvb ms ’v KZ…©K cÖÁvcb
Gm.Avi.I bs- 194-AvBb/2010/2312/ïé, ZvwiL :
10/06/2010 Gi Aaxb Avg`vwbK…Z cY¨;
(32) cÖÁvcb Gm,Avi,I bs 238-AvBb/2010/2317/ïé, ZvwiL :
29/06/2010 Gi Aaxb msm`-m`m¨ KZ©„K Avg`vbxq ïé-Ki gy³
27
Mvox;
(33) cÖÁvcb Gm.Avi.I bs- 156-AvBb/2011/2342/Kv÷gm&, ZvwiL :
09/06/2011 Bs†iRx Gi gva¨‡g Gjwc M¨vm wmwjÛvi cÖ ‘ZKvix
cÖwZôvb KZ© „K AvbxZ cY¨;
(34) Kw¤•DUvi I Kw¤•DUvi mvgMÖx Avg`vwb msµvš@ cÖÁvcb Gm.Avi.I
bs- 157-AvBb/2011/2343/Kv÷gm&, ZvwiL : 09/06/2011 Gi
Aaxb Avg`vwbK…Z cY¨mg~n;
(35) cÖÁvcb Gm.Avi.I bs- 169-AvBb/2011/2356/Kv÷gm&, ZvwiL :
09/06/2011 Bs†iRx Gi gva¨‡g Effluent Treatment Plant
(ETP) e¨enviKvix KZ©„K AvbxZ ‡KwgK¨vjm;
(36) †cvwëª wk‡íi hš¿cvwZ I hš¿vsk Avg`vwb msµvš@ cÖÁvcb
Gm.Avi.I bs- 160-AvBb/2012/2388/Kv÷gm, ZvwiL :
07/06/2012 Gi Aaxb Avg`vwb ïé nB‡Z Ae¨vnwZcÖvß hš¿cvwZ,
hš¿vsk I DcKiY;
(37) cÖÁvcb Gm.Avi.I bs-164-AvBb/2012/2392/Kv÷gm, ZvwiL :
07/06/2012 Gi Aaxb Avg`vwbK…Z cY¨mg~n (hatching eggs);
(38) hvÎx (Ach©UK) e¨v‡MR (Avg`vwb) wewagvjv, 2012 (cÖÁvcb
Gm.Avi.I. bs- 172-AvBb/2012/2400/Kv÷gm, ZvwiL : 07
Ryb, 2012 wLª÷vã) Gi Aaxb Avg`vwbK…Z cY¨mg–n;
(39) †cvwëª, jvBfóK I †WBix wdW cÖ ‘ZKviK cÖwZôvb A_ev grm¨
Awa`ßi KZ©„K wbewÜZ wdmvix Ges grm¨ wdW cÖ ‘ZKviK cÖwZôvb
KZ©„K KuvPvgvj Avg`vwb msµvš@ cÖÁvcb Gm.Avi.I bs- 147-
AvBb/2013/2434/Kv÷gm, ZvwiL : 06/06/2013 Gi Aaxb
Avg`vwb ïé nB‡Z Ae¨vnwZcÖvß cY¨;
(40) cÖÁvcb Gm,Avi,I bs- 150-AvBb/2013/2437/Kv÷gm&, ZvwiL :
06/06/2013 Gi Aaxb RvnvR cÖ ‘ZKvix cÖwZôvb KZ©„K Avg`vbxq
cY¨;
(41) cÖÁvcb Gm.Avi.I. bs- 151-AvBb/2013/2438/Kv÷gm, ZvwiL :
06/06/2013 Gi Aaxb ch©Ub wk‡íi Rb¨ Avg`vwbK…Z cY¨;
(42) cÖÁvcb Gm.Avi.I. bs- 215-AvBb/2013/2454/Kv÷gm, ZvwiL :
01/07/2013 Gi Aaxb msev`cÎ wk‡íi Rb¨ Avg`vwbK…Z
wbDRwcÖ›U;
28
(43) cÖÁvcb bs- 28/2014/ïé, ZvwiL t 09/04/2014 Gi AvIZvq
Avg`vwbK…Z Jl‡ai KuvPvgvj wn‡m‡e e¨envh© ivmvqwbK †hŠM;
(44) cÖÁvcb Gm.Avi.I bs- 122-AvBb/2014/2486/Kv÷gm, ZvwiL :
05/06/2014 Gi Aaxb Avg`vwbK…Z dvg©vwmDwUK¨vjm& KuvPvgvj
mg~n;
(45) RvnvR wkí‡K myweav cÖ`v‡bi j‡¶¨ Gm,Avi,I bs- 136-
AvBb/2014/2500/Kv÷gm, ZvwiL : 05/06/2014 Gi Aaxb
Avg`vwbK…Z cY¨;
(46) kZfvM ißvwbgyLx ˆZwi †cvlvK wkí cÖwZôvb KZ©©„K wcÖ-†dweª‡K‡UW
wewìs ˆZwii DcKiY Avg`vwb msµvš@ Gm,Avi,I bs- 137-
AvBb/2014/2501/Kv÷gm, ZvwiL : 05/06/2014 Gi Aaxb
Avg`vwbK…Z cY¨;
(47) Gm, Avi, I bs 135-AvBb/2015/15/Kv÷gm, ZvwiL t 4 Ryb,
2015 wLª÷vã Gi Aaxb Avg`vwbK…Z g~jabx hš¿cvwZ I hš¿vsk;
(48) ‡Ljbv cÖ ‘ZKvix cÖwZôvb KZ©„K Avg`vwbK…Z DcKi‡bi Dci ïé-
Ki Ae¨vnwZ msµvš@ cÖÁvcb Gm, Avi, I bs 145-
AvBb/2015/25/ Kv÷gm, ZvwiL t 4 Ryb, 2015 wLª÷vã;
(49) ZuvZ e ¿ cÖ ‘ZKvix cÖwZôvb KZ©„K Avg`vwbK…Z DcKi‡bi Dci ïé-
Ki Ae¨vnwZ msµvš@ cÖÁvcb Gm, Avi, I bs 146-
AvBb/2015/26/ Kv÷gm, ZvwiL t 4 Ryb, 2015 wLª÷vã;
(50) wb‡æi TABLE-I Gi Kjvg (1) Gi wecix‡Z Kjvg (2) G ewY©Z
H.S. Code Gi wecix‡Z Kjvg (3) G DwjÐwLZ Avg`vwbK…Z cY¨,
h_v :-
TABLE-I
Heading H.S. Code Description
(1) (2) (3)
15.13 1513.29.00 Palm kernel or babassu oil and
fractions thereof (excl. crude)
19.01 1901.90.91 Malt extract; food preparations
imported in bulk by VAT
registered food processing
industries
29
Heading H.S. Code Description
(1) (2) (3)
27.10 2710.19.21 Lubricating oil
39.19 3919.90.20 Perfomance Tape/Closure/Side
Tape
40.10 4010.31.00 Endless transmission belts of
trapezoidal cross-section
(V-belts), V-ribbed, of an
outside circumference exceeding
60 cm but not exceeding 180 cm
4010.32.00 Endless transmission belts of
trapezoidal cross-section
(V-belts), other than V-ribbed,
of an outside circumference
exceeding 60 cm but not
exceeding 180 cm
4010.33.00 Endless transmission belts of
trapezoidel cross-section
(V-belts), V-ribbed, of an
outside circumference exceeding
180 cm but not exceeding 240
cm
4010.34.00 Endless transmission belts of
trapezoidel cross-section
(V-belts), other than V-ribbed,
of an outside circumference
exceeding 180 cm but not
exceeding 240 cm
48.23 4823.90.94 Air laid paper imported by VAT
registered sanitary napkin
manufacturers
56.03 5603.12.10 Textile back sheet/Non oven air
through Bonded (ADL)
72.13 7213.91.20 Wire rod imported by VAT
registered bicycle parts/
components manufacturers
73.18 7318.15.00 Other screws and bolts, whether
or not with their nuts or washers
7318.16.00 Nuts
76.10 7610.90.10 Aluminium composite panel
85.16 8516.79.10 Vaporizer heating machine
85.23 8523.21.00 Cards incorporating a magnetic
30
Heading H.S. Code Description
(1) (2) (3)
stripe
96.02 9602.00.10 Gelatin capsules (empty); Ges
(51) wb‡æi TABLE-II Gi Kjvg (1) Gi wecix‡Z Kjvg (2) G ewY©Z
H.S. Code Gi wecix‡Z Kjvg (3) G DwjÐwLZ Avg`vwbK…Z cY¨,
h_v:-
TABLE-II
Heading H.S. Code Description
(1) (2) (3)
09.10 0910.91.91 Spices premix imported by VAT
registered foodstuffs manufacturing
industries
11.04 1104.12.10 Oats rolled or flaked grains of oats
wrapped/canned upto 2.5 kg
19.01 1901.90.20 Dry mixed ingredients of food
preparations imported in bulk
21.03 2103.90.10 Mixed seasonings
21.06 2106.90.40 Stabilizer for milk imported by
VAT registered milk foodstuffs
manufacturing and agro-processing
industries
29.02 2902.90.10 Refined naphthalene
32.08 3208.20.91 Cover coat/medium imported by
VAT registered ceramic ware
manufacturers
32.15 3215.11.10 Flexo/Gravure in liquid form
imported by VAT registered
manufacturers
3215.19.10 Flexo/Gravure in liquid form
imported by VAT registered
manufacturers
34.02 3402.11.10 Linear Alkyl Benzene Sulphonic
Acid (LABSA)
39.20 3920.62.90 Other poly(ethylene terephthalate)
44.11 4411.12.00 Medium density fiberboard of a
thickness not exceeding 5 mm
4411.13.00 Medium density fiberboard of a
31
Heading H.S. Code Description
(1) (2) (3)
thickness exceeding 5 mm but not
exceeding 9 mm
4411.14.00 Medium density fiberboard of a
thickness exceeding 9 mm
48.11 4811.59.20 Melamine impregnated decorative
paper
55.12 5512.19.10 Silk screen imported by VAT
registered ceramicware
manufacturers
73.04 7304.19.10 Line pipe of a kind used for oil or
gas pipelines Exceeding 8 inch dia
73.06 7306.19.10 Line pipe of a kind used for oil or
gas pipelines Exceeding 8 inch dia
73.07 7307.92.11 Imported by VAT registered tyre
manufacturing industries
73.11 7311.00.20 LP gas cylinder capacity below
5000 litres
74.08 7408.11.00 Copper wire of refined copper
76.05 7605.11.00 Aluminium wire rod
76.07 7607.11.90 Aluminium foil not backed
83.09 8309.10.00 Crown corks
8309.90.10 Lug caps
8309.90.30 Combination seal for vials
84.48 8448.20.10 Jute pin; Jute staves
87.04 8704.21.16 Dump Truck/Tipper (including
CNG operated) diesel or semi-
diesel engine g.v.w. not exceeding
5 tonnes
8704.22.14 Dump Truck/Tipper (including
CNG operated) diesel or semi-
diesel engine g.v.w. exceeding 5
tonnes but not exceeding 20
tonnes
8704.23.13 Dump Truck/Tipper (including
CNG operated) diesel or semi-
diesel engine g.v.w. exceeding 20
tonnes
8704.31.16 Dump Truck/Tipper, other, with
spark-ignition internal combustion
32
Heading H.S. Code Description
(1) (2) (3)
piston engine g.v.w. not exceeding
5 tonnes
8704.32.13 Dump Truck/Tipper other, with
spark-ignition internal combustion
piston engine g.v.w. exceeding 5
tonnes
8704.90.13 CNG operated dumper/tipper in
CBU
94.03 9403.20.20 Racks of a kind used in the
pharmaceutical laboratory imported
by VAT registered pharmaceutical
industries
9403.60.10 Laboratory furniture imported by
VAT registered pharmaceutical
industries
ivó«cwZi Av‡`kµ‡g,
¯^v¶wiZ/-
(‡gvt bwReyi ingvb)
mwPe|
MYcÖRvZš¿x evsjv‡`k miKvi
RvZxq ivR¯ †evW©
ivR¯ feb
†m¸bevwMPv, XvKv|
bw_ bs-1(8)ïtbxt I evt/2007/375, ZvwiL : 01/07/2015 wLªt|
welq t m¤•–Y© b–Zb (brand new) Mvoxi ïég –j¨ hvPvB/wba©viY cÖm‡½|
Dc‡iv³ wel‡q cÖwZ Avcbvi m`q `„wó AvKl©Y Kiv n‡jv|
2| wewfbœ m–Î n‡Z G g‡g© Awf‡hvM cvIqv hv‡”Q †h, wKQz msL¨K/‡Kvb †Kvb
Avg`vwbKviK ïé I Ki duvwK †`qvi D‡Ï‡k¨ Rvj RvwjqvwZ K‡i cÖ ‘ZKviK
ißvwbKvi‡Ki ’‡j evwYwR¨K ißvwbKvi‡Ki m¤•K© †`wL‡q wKsev cÖK…Z ißvwbKvi‡Ki
33
mv‡_ m¤•K© †Mvcb K‡i ev wg_¨v m¤•‡K©i QÙvei‡b wg_¨v (Untrue) WKz¨‡g›Um †hgb
Aeg–j¨vwqZ (Under invoiced) Bbf‡qm `vwLj K‡i _v‡K| G‡Z miKvi ïay Zvi
b¨vqm½Z ivR¯ †_‡KB ewÂZ nqbv, Avg`vwbKviK‡`i g‡a¨ ˆelg¨ m„wó nq Ges A‰ea
c‡_ gy`ªvcvPviI N‡U| G ai‡Yi Rvj RvwjqvwZ GLb ïé e¨e ’vcbvi †¶‡Î GKwU D”P
SuywKi welq|
3| ewY©Z ivR¯^ I evwYR¨ SuywKc –Y© cwiw ’wZ n‡Z DËi‡Yi j‡¶¨ Z_v •b–Zb Mvox
Avg`vwbi †¶‡Î miKv‡ii b¨vqm½Z ivR¯^ Av`vq Ges Avg`vwbKviK‡`i g‡a¨ h_vh_
cÖwZ‡hvwMZv wbwðZ Kivi D‡Ï‡k¨ wbæiƒc Kvh©µg MÖn‡Yi Rb¨ Customs Act, 1969
Gi Section 25 Ges D³ section Gi Sub-section (2) G cÖ`Ë ¶gZve‡j
RvixK…Z ïé g‚j¨vqb wewagvjv, 2000 (cÖÁvcb bs-57-AvBb/2000/1821/ïé, ZvwiL
23-02-2000) Gi AvIZvq mswkÐó mKj‡K wbæiƒc wb‡`©k cÖ`vb Kiv n‡jv:
(1) †Kvb eªv‡Ûi b–Zb Mvoxi Avg`vwbKviK H Mvox cÖ ‘ZKvi‡Ki
g‡bvbxZ/Pzw³e× wWjvi wnmv‡e �b–Zb Mvox Avg`vwb Ki‡j †m‡¶‡Î ïévqbKv‡j Mvox
cÖ ‘ZKviK cÖwZôvb KZ©„K Avg`vwbKviK eivei mivmwi Bmy¨K…Z Bbf‡qm
(Manufacturers Invoice) `vwLj Ki‡Z n‡e| D³ Bbf‡qm ïé g‚j¨vqb wewagvjvi
wewa-4 Abyhvqx mwVK cvIqv †M‡j cÖ‡qvR‡b B›Uvi‡b‡Ui gva¨‡g cÖ ‘ZKviK cÖwZôv‡bi
g–j¨ ZvwjKv ev Ab¨vb¨ wbf©i‡hvM¨ Drm n‡Z cÖvß �g–j¨ Z‡_¨i (cÖ‡hvR¨ †¶‡Î cÖ‡qvRbxq
mgš^q K‡i) mv‡_ Zzjbv K‡i Zvi wfwˇZ ïévqb Kiv hv‡e|
(2) Avg`vwbKviK cÖ ‘ZKvi‡Ki g‡bvbxZ wWjvi bv n‡j wKsev wWjvi n‡jI
cÖ ‘ZKviK e¨ZxZ Z…Zxq †Kvb e¨w³/cÖwZôvb n‡Z mivmwi ev c‡iv¶fv‡e Avg`vwb
Ki‡j Ges Giƒc †¶‡Î ïé g‚j¨vqb wewagvjvi wewa-4 Abyhvqx ïé g–j¨ avh© Kiv bv
†M‡j †m‡¶‡Î wb‡æi (K), (L), (M) Ges (N) G ewY©Z c×wZmg‚n µgvbymv‡i AbymiYc –
e©K Avg`vwbK…Z hvbevn‡bi ïé �g–j¨ wbiƒcY Ki‡Z n‡e :-
(K) ïé g –j¨vqb wewagvjvi wewa-5 Gi AvIZvq Awfbœ c‡Y¨i (Identical
goods) wewbgq g –j¨ Gi wfwˇZ ïévqb Kiv hv‡e| G‡¶‡Î Rvcv‡b
cÖ ‘ZK…Z GKB eªvÛ, g‡Wj I K¨vcvwmwUi Mvwoi (Identical
Vehicle) †¶‡Î Yellow Book-G D×…Z mKj †KvW g‡W‡ji Mo
g –j¨ ïévq‡bi Rb¨ MÖnY Kiv hv‡e| Rvcvb e¨ZxZ Ab¨ †Kvb †`k
34
n‡Z Avg`vwb Kiv n‡j, †¶ÎgZ, nvjbvMv`K…Z Glass's Guide,
Magazine Automobiles ev Avš@R©vwZKfv‡e ¯xK…Z Abyiƒc †Kvb
Rvb©v‡j cÖKvwkZ mKj g‡Wj †Kv‡Wi Mo g –j¨ ïévq‡bi Rb¨ MÖnY
Kiv hv‡e| ZvQvov K‚UbxwZK, `–Zvevm, we‡kl myweav‡fvMx e¨w³ ev
cÖwZôvb KZ©„K Avg`vwbK…Z GKB eªvÛ, g‡Wj I K¨vcvwmwUi Mvwoi
(Identical Vehicle) †NvwlZ g–j¨‡KI weKí wnmv‡e ïévq‡bi
wfwËg –j¨ wnmv‡e MÖnY Kiv hv‡e| Dfq †¶‡Î cÖ‡qvR‡b B›Uvi‡b‡Ui
gva¨‡g cÖ ‘ZKviK cÖwZôv‡bi g‚j¨ ZvwjKv ev Ab¨vb¨ wbf©i‡hvM¨ Drm
n‡Z cÖvß g–j¨ Z‡_¨i mv‡_ hvPvB Kiv hv‡e;
(L) Dc‡ii (K) c×wZ‡Z •g–j¨ wba©viY m¤¢e bv n‡j †m‡¶‡Î wewagvjvi
wewa-6 Z_v mgZzj¨ c‡Y¨i (Similar goods) wewbgq g‚‡j¨i
wfwˇZ g–j¨ avh© Kiv hv‡e| G‡¶‡Î Rvcv‡b cÖ ‘ZK…Z Abyiƒc eªvÛ,
g‡Wj I K¨vcvwmwUi Mvwoi (Similar Vehicle) †¶‡Î Yellow
Book-G D×…Z mKj g‡Wj †Kv‡Wi Mo g–j¨ ïévq‡bi Rb¨ MÖnY Kiv
hv‡e| Rvcvb e¨ZxZ Ab¨ †Kvb †`k n‡Z Avg`vwb Kiv n‡j, †¶ÎgZ,
nvjbvMv`K…Z Glass's Guide, Magazine Automobiles ev
Avš@R©vwZKfv‡e ¯xK…Z Abyiƒc †Kvb Rvb©v‡j cÖKvwkZ mKj g‡Wj
†Kv‡Wi Mo g –j¨ ïévq‡bi Rb¨ MÖnY Kiv hv‡e| ZvQvov K‚UbxwZK, `–
Zvevm, we‡kl myweav‡fvMx e¨w³ ev cÖwZôvb KZ©„K Avg`vwbK…Z Abyiƒc
eªvÛ, g‡Wj I K¨vcvwmwUi Mvwoi (Similar Vehicle) †NvwlZ g–
j¨‡KI weKí wn‡m‡e ïévq‡bi wfwËg–j¨ wn‡m‡e MÖnY Kiv hv‡e| Dfq
†¶‡Î cÖ‡qvR‡b B›Uvi‡b‡Ui gva¨‡g cÖ ‘ZKviK cÖwZôv‡bi g‚j¨
ZvwjKv ev Ab¨vb¨ wbf©i‡hvM¨ Drm n‡Z cÖvß g–j¨ Z‡_¨i mv‡_ hvPvB
Kiv hv‡e;
(M) Dc‡iv³ c×wZ‡Z g–j¨ avh© Kiv m¤¢e bv n‡j wewagvjvi wewa-7
Abyhvqx •g–j¨ wba©viY Kiv hv‡e| G‡¶‡Î cÖ‡qvR‡b Kwgkbvi ch©v‡q
†NvwlZ g‚j¨ cÖ‡qvRbxq we‡kÐlYc–e©K h‡_vchy³ cwigvY mgš^q K‡i
mvgwqK ïévqbc –e©K Lvjvm cÖ`vb K‡i AZtci Lvjv‡mvËi wbix¶v
35
(Post Clearance Audit) K‡i Ges wewa-7 Gi Ab¨vb¨ weavb
AbymiY K‡i g–j¨ avh© Ki‡Z n‡e|
(N) Dc‡ii c×wZ‡Z g–j¨ wba©viY m¤¢e bv n‡j wewagvjvi wewa 8 Abyhvqx
wnmveK…Z g–‡j¨i wfwˇZ ïévqb‡hvM¨ gyj¨ wbiƒcY Kiv hv‡e| G‡¶‡Î
Drcv`b e¨q mswkÐó Dchy³ KZ©„c¶ KZ©„K cÖZ¨wqZ `wjjvw` cvIbv bv
†M‡j Aby‡”Q` (O) Abyhvqx e¨e ’v MÖnb Ki‡Z n‡e|
(O) Aby‡”Q` (K) n‡Z (N) G ewY©Z c×wZ‡Z �g–j¨ avh© Kiv m¤¢e bv n‡j
wewagvjvi wewa-9 Abyhvqx ïég –j¨ avh© Ki‡Z n‡e| G‡¶‡Î D³ wewa
Abyhvqx M„nxZe¨ Ab¨vb¨ e¨e ’vi AwZwi³ c`‡¶c wn‡m‡e
Avg`vwbKviK KZ©„K †NvwlZ g–j¨‡K cÖv_wgKfv‡e B›Uvi‡b‡Ui gva¨‡g
cÖ ‘ZKviK cÖwZôv‡bi g–j¨ ZvwjKv ev Ab¨vb¨ wbf©i‡hvM¨ Drm n‡Z
cÖvß Z‡_¨i mv‡_ Zzjbv Kiv hv‡e|
4| GKB Drm †`‡k ˆZwi GKB eª¨vÛ, g‡Wj I wmwjÛvi K¨vcvwmwU (wmwm) Gi
b–Zb Mvwoi g –j¨ D³iƒc GKB eª¨vÛ, g‡Wj Ges wmwjÛvi K¨vcvwmwU (wmwm) Gi e¨eüZ,
cyivZb ev cyb:ms¯‹viK…Z Mvwo A‡c¶v ‡Kvbµ‡gB Kg n‡e bv|
5| Customs Act, 1969 Gi section 219B G cÖ`Ë ¶gZve‡j G wb‡`©kbv
Rvix Kiv n‡jv|
¯^v¶wiZ/-
(gyt iBP DwÏb Lvb)
wØZxq mwPe (ïé bxwZ)|
cÖvcK t
1-6| Kwgkbvi,
Kv÷g nvDm, XvKv/PÆMÖvg/gsjv/†ebv‡cvj/AvBwmwW, Kgjvcyi, XvKv/cvbMvuI|
36
7-15| Kv÷gm, G·vBR GÛ f¨vU Kwgkbv‡iU, XvKv (DËi)/XvKv (cwðg)/PÆMÖvg/
ivRkvnx/h‡kvi/Lyjbv/wm‡jU/iscyi/KzwgjÐv|
37
MYcÖRvZš¿�x evsjv‡`k miKvi
RvZxq ivR¯^‡evW©
ivR¯ feb
†m¸bevwMPv, XvKv|
bw_ bs- 1(8)ïtbxt I evt/2007/376, ZvwiL: 01/07/2015 wLªt|
welq t wehy³ Ae ’vq †gvUi mvB‡Kj Avg`vwbi †¶‡Î RvZxq ivR¯ †ev‡W©i wb‡`©kbv
ms‡kvab cÖm‡½|
m–Î t bw_ bs- 1(8)ïtbxt I evt/2007/304, ZvwiL : 04/06/2015 wLªt|
Dchy©³ welq I m –‡Îi cÖwZ Avcbvi `„wó AvKl©Yc–e©K m –‡Îv³ c‡Îi Kvh©KvwiZv
AvMvgx 30 Ryb, 2018 wLªt ch©š@ ’wMZ Kiv n‡jv|
¯v¶wiZ/-
(‰mq` gymwdKzi ingvb)
cÖ_g mwPe (ïé bxwZ I AvBwmwU)|
top related