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Clarification on payment of SAD refund on imports prior to 1st July and sales of imported goods after1st July

OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT)

JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA.

F.No. S/12-Misc-35/2017-18 CRC (SAD-I) NS-III

Date : 04/12/2017

PUBLIC NOTICE NO. 151/2017

Subject: Clarification regarding payment of SAD refund when the import has taken place prior to 1st July, 2017 (i.e. SAD on import has been paid prior to 1st July) and the sales of the imported goods have effected on or after 1st July, 2017 i.e. during GST regime- reg.

Attention of all Exporters, Importers, Customs Brokers, Members of Trade is invited to Notification No.42/2017-Cus dated 30.06.2017, Notification No. 102/2007-Cus dated 14.09.2007& Notification No. 93/2008 dated 01.08.2008 regarding refund of 4% Additional duty of Customs (generally referred to as “SAD”).Kind attention is also drawn to JNCH Public Notice No. 43/2008 dated 06.06.2008 and Facility Notice No. 53/2010, dated 12.05.2010.

2. Trade have represented to issue clarification regarding payment of SAD refund when the import has taken place prior to 1st July, 2017 (i.e. SAD on import has been paid prior to 1st July, 2017) and the sales of the imported goods have effected on or after 1st July, 2017.

3. This issue has been examined. To give effect for refund of 4 % SAD in GST regime, enabling amendment were made in Notification No. 42/2017-Cus dated 30.06.2017. The said amendment is applicable to the goods which were imported on payment of SAD and were being sold after payment of appropriate GST instead of VAT/CST in GST regime. In view of the Notification No. 42/2017-Cus dated 30.06.2017 importers are entitled for SAD refund on merit subject to fulfillment of other conditions as envisaged by extant provisions of law.

4. Refund claims submitted by importers are also being processed in terms of the said Notification No. 42/2017 – Cus dated 30.06.2017. However, in order to clarify the doubts and to streamline the procedure, it is being proposed that refund claims filed to avail refund of 4% ACD (paid prior to 1st July 2017 and sales made thereafter), importers are required to submit following documents/declaration:

(i) “Annexure – A” (Calculation work sheet)

(ii) “Revised Annexure – B” (Self declaration by the importer)

(iii) “Revised Annexure – C” (Summery of sale invoices)

(iv) “Revised Annexure – S” (Certificate by C.A.)

(v) The importers are also required to submit evidence/proof of payment of IGST or CGST + SGST/UTGST as the case may be.

5. The procedure as prescribed under Public Notice No. 43/2008 dated 06.06.2008 and Facility Notice No. 53/2010 dated 12.05.2010 should continue to be followed for refund claims, where goods are sold before 01.07.2017.

6. Difficulty, if any may also be brought to the notice of Assistant/Deputy Commissioner in charge of SAD Refund through email / phones (details available on JNCH Website).

Sd/-

(SUBHASH AGRAWAL)

COMMISSIONER OF CUSTOMS, NS-III

Enclosure: Revised Annexure “A”, “B” & “S”

 

Copy to:

1. Chief Commissioner of Customs, JNCH, Nhava Sheva

2. Commissioner of Customs, Nhava Sheva I/II/IV/V/General.

3. All ADC/JC/DC/AC, JNCH, Nhava Sheva

4. BCBA/FIEO for circulation among their members.

5. AC/EDI for uploading on JNCH Website

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