Central Govt omits certain Goods Originated or Exported from USA from Customs Duty Exemption w.e.f. 6th September 2023

Central Govt - Central Govt omits certain Goods - Goods - Customs Duty Exemption - taxscan

On September 5, 2023, the Central Government, through Notification No. 53/2023-Customs G.S.R. 656(E), excluded specific products originating or exported from the United States of America (USA) from customs duty exemption. This notification shall come into force on September 6, 2023.

Under the authority of Section 25(1) of the Customs Act, 1962 read with Section 3 (12) of the Customs Tariff Act, 1975, the central government has made necessary amendments to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 50/2017-Customs, dated the 30th June, 2017.

In the said notification, –

I. in the Table, –

(1) S. No. 21F and the entries relating thereto shall be omitted;

(2) S. No. 24AA and the entries relating thereto shall be omitted;

(3) S. No. 32B and the entries relating thereto shall be omitted;

II. after the Table, in the first proviso, for the figures and letters “21C, 21D, 21E, 24A, 24B, 26A, 32A, 177, 177B, 249A, 250A, 371A, 371B, 376A, 377A and 377AA”, the figures and letters “177, 250A, 371A, 371B, 376A, 377A and 377AA” shall be substituted;

Products List

S. No.Chapter/ Heading/Sub-heading/Tariff itemProduct
21F  0713 40 00Lentils (Mosur) originating in or exported from United States of America
24AA0802 11 00All Almond in Shell originating in or exported from the United States of America
32B0808 10 00All apples originating in or exported from the United States of America
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