The Central Board of Indirect Taxes (CBIC) has recently published the Customs Manual 2023. It serves as the official go-to-guide for clarification of provisions of the Customs Act to customs officials, officers, practitioners and other concerned individuals and businesses alike.
The Indian Customs are assigned with various functions of governance such as the collection of Customs duties on imports and exports as per the Customs Act, 1962 and the Customs Tariff Act, 1975, enforcement of various provisions of the Customs Act governing imports and exports of cargo, baggage, postal articles and arrival and departure of vessels, aircrafts etc., discharge of agency functions and enforcing prohibitions and restrictions on imports and exports under various legal enactments, Prevention of smuggling including interdiction of narcotics drug trafficking and International passenger clearance.
The Customs Manual, 2023 covers the following topics: –
1. Overview of Customs Functions
2. Arrival of Conveyances and Related Procedures
3. Procedure for Clearance of Imported and Export Goods
4. Classification of Goods
5. Classification/Assessment of Projects Imports, Baggage and Postal Imports
6. Customs Valuation
7. Provisional Assessment
8. Import / Export Restrictions and Prohibitions
9. Warehousing
10. Transhipment of Cargo
11. Consolidation of Cargo
12. Merchant Overtime Fee
13. Procedure for Less Charge Demand
14. Refunds under Customs and IGST Act
15. Detention and Release/Storage of Imported/Export Goods
16. Import and Export through Courier
17. Import and Export through Post
18. Import of Samples
19. Re-importation and Re-exportation of Goods
20. Disposal of Unclaimed/Uncleared Cargo
21. Intellectual Property Rights
22. Duty Drawback
23. Export Promotion Schemes
24. Special Economic Zones
25. Export Oriented Units
26. International Passenger Facilitation
27. Setting up of ICDs/CFSs/AFS
28. Customs Cargo Service Providers
29. Customs Brokers
30. Offenses and Penal Provisions
31. Appeal, Review and Settlement of Cases
32. Grievance Redressal
33. Audit
34. Authorized Economic Operator (AEO) Programme
35. Customs Functions related to Preferential Trade Agreements
References
In addition to the abovementioned, the Customs Manual 2023 also contains a list of Circulars, Instructions and Notifications.
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