The Central Board of Indirect Taxes and Customs (CBIC) has notified export duty exemption to specified varieties of Rice subject to the prescribed conditions.
As per the notification, the exemption applicable to rice in the husk (paddy or rough), husked (brown) rice, semi-milled or wholly-milled rice, whether or not polished or glazed (other than Parboiled rice and Basmati rice), and organic non-basmati rice.
For the purpose of the notification, “goods” meant for export to Nepal, when exported through the customs station located at Raxaul or Jogbani or Sonauli, up to an aggregate quantity not exceeding six lakh metric tonnes of total exports of such goods through the said stations, taken together, from the date on which this notification enters into force.
Further, the “goods” meant for export shall have entered the customs station for the purpose of exportation before the 9th day of September 2022, and an order permitting clearance has not been issued by the proper officer.
It was mandated that the goods meant for export shall be allowed to be exported only when accompanied by a Provisional Transaction Certificate/ Transaction Certificate issued by a Certification Body accredited by the National Accreditation Body (NAB) for Organic Products under the National Programme for Organic Production of the Department of Commerce, as mentioned in the Directorate General of Foreign Trade Public Notice No. 73 (RE-2013)/2009-2014, dated the 18th November 2014.
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