Levy of Fees (Customs Documents) Amendment Regulations, 2021

Last updated: 19 February 2021

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The Central Board of Indirect Taxes and Customs has introduced the Levy of Fees (Customs Documents) Amendment Regulations, 2021. These new regulations, effective from their publication date, introduce a fee of Rs. 1000.00 for handling mismatches between Shipping Bills and GST returns within the Customs Automated System.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi

Notification No. 17/2021-Customs (N.T.)

Dated: 17th February, 2021

S.O. 719(E). - In exercise of the powers conferred by clause (a) of sub-section (2) of section 157, read with clause (i) of sub-section (2) of section 158 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations further to amend the Levy of Fees (Customs Documents) Regulations, 1970, namely: ‑

1. (1) These regulations may be called the Levy of Fees (Customs Documents) Amendment Regulations, 2021.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the said regulations, in regulation 3, in the Table, after serial number (ix) and the entries relating thereto, following serial number and entries shall be inserted, namely: –

Handling of mismatch between Shipping Bill and GST returns in Customs Automated System

Rs. 1000.00.”

[F. No. 450/119/2017-Cus. IV]

ANANTH RATHAKRISHNAN, Dy. Secy.

Note : The principal regulation was published in the Gazette of India, Extraordinary, part II, Section 3, Sub-Section (ii) vide number S.O 4018, dated the 26^th December, 1970 and was last amended vide notification no 36/2017-Customs (N.T) dated 11^thApril, 2017 published vide number S.O 1155 dated the 11^thApril, 2017.

FAQ :

These are new regulations made by the Central Board of Indirect Taxes and Customs to further amend the Levy of Fees (Customs Documents) Regulations, 1970.

They come into force on the date of their publication in the Official Gazette.

A new fee of Rs. 1000.00 has been introduced for the handling of mismatches between Shipping Bills and GST returns in the Customs Automated System.

The fee for handling mismatches between Shipping Bills and GST returns in the Customs Automated System is Rs. 1000.00.

These regulations are made in exercise of the powers conferred by clause (a) of sub-section (2) of section 157, read with clause (i) of sub-section (2) of section 158 of the Customs Act, 1962.

Notification No : 17/2021-Customs (N.T.)
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-nt2021/csnt17-2021.pdf

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