| LIST OF BOARD CIRCULARS RELATED WITH SIIB(X) |
| S/No. |
Circular No./Instruction |
Date |
File No. |
Related Rule / Act / Notification |
Subject |
Brief Details of Circulars |
| 1 |
37/2007 |
9-10-2007 |
467/35/2007-Cus.V |
Section 14 and
Customs valuation (Determination of Value of Export Goods) Rules, 2007 |
Determination of Value of Export Goods |
Procedure to determine the value of the export goods after amendment is Section 14 of the Act. |
| 2 |
Instruction No. 1/2017-Cus. (F.No. |
8-2-2017 |
591/04/2016-Cus. (AS)), |
Section 110 |
Passing of order under Section 110 of the Customs Act, 1962. |
Besides panchnama, seizure memo/order also to be prepared and Timely SCN to be issued even in respect of provisionally released seized goods |
| 3 |
30/2013-Cus., |
dated 5-8-2013 |
401/179/2009-Cus.III |
Section 110 A |
Provisional release of export goods detained for investigation |
Export consignments should not be detained for long periods unless the export goods are prohibited under Customs Act, 1962 or ITC (HS) Policy. |
| 4 |
1/2011-Cus.,
. |
4-1-2011 |
401/179/2009- Cus.III |
Section 110 A |
Provisional release of export goods detained for investigation |
It prescribes guidelines for provisional release of seized export goods. Export goods detained for purpose of tests etc. must be dealt with on priority and the export allowed expeditiously unless the prohibited nature of goods is confirmed. Continued detention of any export goods in excess of 3 days must be brought to the notice of the Commissioner of Customs, who will safeguard the interest of the genuine exporters as well as the revenue. |
| 5 |
33/2005-Cus. |
2-8-2005 |
605/3/2004-DBK |
Section 110 A |
Seizure of goods entered for exportation on account of misdeclaration of quantity, value etc. – Provisional release |
That except for prohibited/contraband goods, the seized goods should be released provisionally and allowed to be exported on execution of a bond for an amount equivalent to the value of seized goods and probable fine and penalty which might be imposed. However, no export benefits shall be allowed in such cases until the matter is finally decided. |
| 6 |
6/2002-Cus.
|
23-1-2002 |
450/126/98-Cus.IV |
Section 51 and 51 of the Customs Act. |
Examination Norms for export goods at port of export |
Revised the examination norms keeping in view the quantum of incentive, value of export goods, the country of destination etc |
| 7 |
76/2002-Cus |
13-11-2002 |
605/129/2002-DBK |
DBK and DFRC |
Misdeclaration of weight and value to avail higher duty drawback |
By mis-declaring the weight and value of the export goods export of goods against DFRC-cum-Drawback shipping bills the exporters attempted to avail higher drawback and DFRC benefits |
| 8 |
1/2009-Cus |
13-1-2009 |
450/151/2008-Cus.IV |
Section 50 and 51 |
Examination norms for goods exported under Reward Schemes |
Examination norms for exports under free shipping bills when incentives claimed under VKGUY, SFIS, FMS, FPS, HTPEPS or as Status holder |
|
9 |
57/97-Cus |
31-10-97 |
From F. No. 605/161/97-DBK |
|
Testing of goods exported under DEEC/ Drawback Pass Book Scheme |
Testing of goods exported under DEEC/Drawback/PassBook Scheme |
| 10 |
25/2005-Cus.,
|
6-6-2005 |
605/63/2005-DBK |
Section 144 |
Testing of goods exported under Drawback/DEEC/Pass Book Scheme |
In case of manufacturer-exporter, inhouse test results may be relied upon for the purpose of exports under the various export promotion schemes provided the manufacturer-exporter has been awarded with any of the ISO 9000 series certification. |
| 11 |
5/2017-Cus.
|
28-2-2017 |
609/13/2017-DBK |
Section 144 |
Exemption from drawal of samples for the purpose of grant of drawback to the AEO certificate holders |
Exporters having AEO certificate (Tier II & III) in terms of Circular No. 33/2016-Customs, dated 22-7-2016 [2016 (338) E.L.T. (T6)] are being exempt from the requirements of drawl of samples for the purpose of grant of drawback, except in case of any specific information or intelligence. |
| 12 |
77/2002-Cus., |
27-11-2002 |
605/38/2002-DBK |
Section 2(41) &14(1) of the Customs Act,1962 r/w
Customs valuation (Determination of Value of Export Goods) Rules, 2007
|
Present market value verification to be insisted only after written approval of Commissioner of Customs |
M/E is to be conducted In cases of specific intelligence that the declared FOB value is inflated or there is evidence confirming such over-valuation, |
| 13 |
56/2002-Cus |
09.09.2002 |
|
Section 2(41) &14(1) of the Customs Act,1962 r/w
Customs valuation (Determination of Value of Export Goods) Rules, 2007
|
SIIB to Conduct Market Enquiry |
market enquiry is specifically assigned to SIIB of the Custom House and not to the Assessing Officer to be completed in 30 days, |
| 14 |
7/2003-Cus., |
5-2-2003 |
|
Section 2(41) &14(1) of the Customs Act,1962 r/w
Customs valuation (Determination of Value of Export Goods) Rules, 2007 |
Determination of PMV not the Declared FOB Value |
By market enquiry, the PMV is re-determined not the declared FOB value as the FOB value is contracted price, which is paid or payable to consignee/overseas buyer, and that cannot be amended, therefore in case of suspected overvaluation PMV is re-determined to ascertain the admissibility of drawback and other export incentives |
| 15 |
74/2000 |
7-9-2000 |
605/164/2000-DBK |
Section 76(1)(b) |
Determination of Present Market Value (PMV) |
Enquiry should be ordered only in such cases where prima facie the restrictions placed by Section 76(1)(b) would be violated and the declared FOB value is many multiples of the true PMV of the export product. |
| 16 |
26/2001-Cus., |
24-4-2001 |
605/36/2001-DBK |
|
Market verification for duty drawback disbursement/DEPB verification |
In case, on examination of the goods, the f.o.b. value as well as the declared market value of the goods are suspected to be on the higher side or the goods appear to be sub-standard, then the samples shall be drawn with the approval of the Assistant Commissioner of Customs and careful market verification carried out on most speedy basis
it is found that the declared value of the export goods is more than their present market value then such present market value shall be the determinating value for the purposes of allowing drawback/DEPB credit |
| 17 |
38/2013-Cus. |
17-9-2013 |
394/68/2013-Cus(AS |
Section 104 of the Customs Act,1962 |
Guidelines for Arrest and Bail in relation to offences punishable under Customs Act, 1962 – |
Detail guidelines for Arrest and Bail in relation to offences punishable under Customs Act, 1962 are lays down in this circular with respect to the amendments to section 104 of the Customs Act, 1962 vide Finance Act, 2013 (with effect from 10-5-2013 |
| 18 |
28/2015-Cus., |
23-10-2015 |
394/68/2013-Cus(AS) |
Section 104(1) |
Revised Guidelines for Arrest and Bail in relation to offences punishable under Customs Act, 1962 |
It provides guidelines for arrest and bail in relation to offences punishable under Customs Act, 1962 issued vide F. No. 394/71/97-Cus (AS), dated 22-6-1999 and F. No. 394/68/2013-Cus (AS), dated 17-9-2013. The threshold limit (s) specified in the guidelines issued on 17-9-2013 has been further streamlined in accordance with guidelines issued for launching of prosecution in relation to offences punishable under Customs Act, 1962 vide Circular No. 27/2015-Customs [F. No. 394/68/2013-Cus. (AS)], dated 23-10-2015 [2015 (325) E.L.T. T17]. |
| 19 |
Instruction |
16-12-2015 |
394/193/2015-Cus (AS), |
|
Issuance of Look Out Circulars (LOC) |
LOC requests. should be routed through , through DRI (Hqrs) in cases relating to contravention of the provisions of Customs Act, 1962. |
| 20 |
7/2013-Cus. |
19-2-2013 |
711/04/2013-Cus. (AS) |
|
Seized goods to be unconditionally released under Customs Section 110(2). if SCN not issued within time-limit of Section 122 |
Requirement of issuing Show Cause Notice under Section 124 of the Customs Act, 1962 to the owner of goods within stipulated period of six months of the seizure of goods or during extended period – Release of seized goods in case of non-compliance of same under provisions of Section 110(2) of the Customs Act, 1962 |
| 21 |
27/2015-Cus., dated Cus(AS) |
23-10-2015 |
394/68/2013- |
Section 137(1) , Chapter XVI |
Launching prosecution under the Customs Act, 1962 |
Guidelines for launching of prosecution in relation to offences punishable under Customs Act. |
| 22 |
46/2016-Cus., dated |
4-10-2016 |
394/68/2013-Cus. (AS) |
Section 137(1) , Chapter XVI |
Guidelines for launching of prosecution in relation to offences punishable under the Customs Act, 1962. |
Revised Guidelines for launching of prosecution in relation to offences punishable under Customs Act, 1962. |
| 23
|
7/2017-Cus |
6-3-2017 |
394/68/2013-Cus (AS) |
Section 137(1) , Chapter XVI |
Guidelines for launching of prosecution in relation to offences punishable under the Customs Act, 1962. |
Revised Guidelines for launching of prosecution in relation to offences punishable under Customs Act, 1962. |
| 24 |
38/2004-Cus. |
31-5-2004 |
711/53/2003-CUS(AS) |
|
Seizure, detention & confiscation — Intimation of, to custodians |
Intimation of seizure, detention & confiscation of goods to custodians |
| 25 |
92/2003-Cus., |
17-10-2003 |
609/133/2003-DBK |
|
Drawback Exports of cotton knitted garments by over-invoicing |
Large scale misuse of Drawback Scheme on exports of cotton knitted garments through ICDs in Tamil Nadu by willful and gross over-invoicing and manipulation of documents by dubious exporters of garments – Circulation of modus operandi adopted |
| 26 |
20/2015-Cus.,
|
31-7-2015 |
13011/001/2013 Cus(AS) |
|
Reward to Informers and Government Servants |
Guidelines for Reward to Informers and Government Servants. |
| 27 |
9/2010-Cus., |
8-4-2010 |
502/5/2008-Cus VI |
CHALR, 2004. |
Suspension or revocation of CHAs license |
It gives guidelines regarding suspension , revocation ofv licnese |
| 28 |
06/2002 |
23.01.2002 |
|
Section 50 and 51 |
Splitting of S/Bills |
It deals with Examination of export goods. |
| 29 |
Notification89/2017 |
21.09.2017 |
|
|
Project Export |
It lays down that value under Project Export must not exceed 150% of tax invoice |
