Dear sir, our company is operating two units — one as an Export Oriented Unit (EOU) functioning under Chapter 6 of the Foreign Trade Policy (FTP), 2023 read with Notification No. 52/2003-Customs, and another as a Domestic Tariff Area (DTA) unit.

The EOU has executed a Bond amounting to Rs.10 crore for the import of duty-free raw materials required for the manufacture of final products. Subsequently, certain quantities of duty-free imported raw materials were transferred from the EOU to the DTA unit through delivery challans, as they were required for production purposes at the DTA unit.

While transferring the said materials, the applicable Customs duties (Basic Customs Duty and Social Welfare Surcharge) were duly reversed and paid through TR-6 challan. However, the Integrated GST (IGST) component exempted at the time of import was not reversed, as payment through TR-6 challan does not qualify as a valid document for availing Input Tax Credit (ITC) in terms of Rule 36 of the CGST Rules, 2017.

In view of the above, your kind clarification is requested on the following points:

Whether the IGST component, initially exempted at the time of import under Notification No. 52/2003-Customs, is required to be reversed when such duty-free goods are transferred from the EOU to its DTA unit; and

If such reversal is required, what is the prescribed procedure for effecting the reversal and for subsequently claiming ITC on the same.

Shipping Bill of Oct 2024 Duty Drawback and Rodtep not Received custom superintendent has raised query, where to reply on Icegate portal, kindly guide i have searched everywhere in icegate login

Regards
Vipul

As above

Where from exchange rate should taken against USD for export of goods for the purpose of GST in voice & shipping bill? Please share relevant circular and also link to exchange rate

ir,

We operate as an Export Oriented Unit (EOU) and currently benefit from import duty exemption on inputs under Notification No. 52/2003 Customs dated 31.03.2003, which are used in the production of our final finished goods. We also procure indigenous goods for the same production process.

As per FTP Para 6.08, we occasionally make DTA (Domestic Tariff Area) sales of our finished products.

My question is regarding the reversal of customs duty on these DTA sales. Specifically, should we reverse the customs duty only on the imported inputs consumed in the production of the finished goods sold in DTA, or should the reversal apply to the customs duty equivalent of both imported inputs AND indigenous goods that went into the production of those final finished products?

Hello sir,
what is the time Limit to generate the script from Shipping Bill Date or Scroll date as I have Shipping Bill in April 2024 and having scroll date June 2024 and trying to generate E script but it Has not allowing me to do that.
Please Advice

Dear Sir,
Please provide value gaudiness on Rodtep Script on selling
1. Partially used Script can we sale or not
2. Can we sale script partially or Fully

We are an exporter of medical products and are eligible for the duty drawback. We exported the product to our customer against an advance payment. Currently, the customer has returned the product as he is unhappy. We have to surrender the duty drawback. Please advise.

Dear Sir,

We would like to bring to your kind attention an issue related to a High Seas Purchase transaction carried out during the financial year 2016–17.

At the time of filing the Bill of Entry (BOE), our Customs House Agent (CHA) inadvertently inserted our AD Code (i.e., the buyer's AD Code) instead of the original importer’s AD Code. As a result, the BOE reflects our AD Code, although we were not the original importer.

Due to this discrepancy, our bank is reflecting pending entries in the ORM system, and is levying charges of Rs. 1,000 + GST per BOE for the same.

We kindly request your guidance on the following:

Whether it is possible at this stage to request an amendment in the BOE to reflect the correct (original importer’s) AD Code.

We would appreciate your support and direction on how best to proceed in order to resolve this issue and avoid further charges from the bank.

We are an exporter of medical products and are eligible for the duty drawback. We exported the product to our customer against an advance payment. Currently, the customer has returned the product as he is unhappy. We have to surrender the duty drawback. Please advise.