The Central Board of Indirect Taxes and Customs ( CBIC ) has issued Notification No. 13/2024-Customs dated March 06, 2024, amending the previous Notification No. 50/2017-Customs dated June 30, 2017. This amendment aims to lower the Basic Customs Duty ( BCD ) on imports of frozen meat and edible offal of ducks to 5%, effective from March 07, 2024.
Under this revised notification, importers are required to provide a certificate confirming the compliance of the goods with specified parameters. Additionally,
for 3-Star and above hotels, a recommendation from a Ministry of Tourism official is necessary. Alternatively, a valid restricted import authorization from the Directorate General of Foreign Trade ( DGFT ) must be presented to qualify for the reduced duty rate.
In the notification, a new entry has been added after S. No. 3AA, outlining the conditions and requirements for availing the reduced duty rate on duck meat imports. This amendment reflects the government’s efforts to facilitate trade while ensuring compliance with quality standards and regulatory procedures.
| S. No. | Chapter or Heading or sub–heading or tariff item | Description of goods | Standard rate | Integrated Goods and Services Tax | Condition No. |
| 1 | 0207 42 00; 0207 45 00 | Meat and edible offal, of ducks, frozen | 5% | – | 116 |
(2) in the Annexure, after condition number 115 and the entries relating thereto, the following condition number and entries shall be inserted, namely: –
| Condition No. | Condition |
| 116 | If, at the time of import, – (a) the importer furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from the designated officer in terms of O.M. No. L-110109(3)/1/2016-Trade (E-2625), dated 22nd February, 2024, issued by the Department of Animal Husbandry and Dairying, that the imported goods are meat and edible offal, of ducks, frozen ( other than backs of ducks, frozen ), satisfying the parameters specified in the Annex to the said O.M.; and (b) the importer furnishes to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, – i. a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Tourism recommending that the importer is a 3-Star and above operational hotel as per notification issued by Ministry of Tourism, Government of India, as amended, or ii. a valid restricted import authorisation issued under DGFT notification No. 66/2023, dated 06th March, 2024, as amended”; |
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