Finance Ministry Updates Rules on Permitted Goods Clearance at Border Haats [Read Notification]
Through this notification, the Finance Ministry permits only specified locally produced and cottage industry goods at designated border haats.
Finance Ministry – Finance Ministry Updates – Finance Ministry Updates Rules – Rules on Permitted Goods Clearance – taxscan
Finance Ministry – Finance Ministry Updates – Finance Ministry Updates Rules – Rules on Permitted Goods Clearance – taxscan
The Ministry of Finance (Department of Revenue) issued Notification No. 82/2024-Customs (N.T.) on November 20, 2024, amending its previous notification No. 63/1994-Customs (N.T.), dated November 21, 1994. The notification, published in the Gazette of India, Extraordinary, details specific provisions regarding the clearance of goods through designated border haats.
Under the powers conferred by clauses (b) and (c) of sub-section (1) of Section 7 of the Customs Act, 1962, the Central Board of Indirect Taxes and Customs (CBIC) has revised the list of permissible goods that can be cleared at certain border haats, including Balat, Kalaichar, Srinagar, Kamalasagar, Bholaganj, Nalikata, and Ryngku.
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(a) locally produced vegetables, food items, fruits, spices;
(b) minor forest produce including bamboo, bamboo grass, and broomstick but excluding timber;
(c) products of cottage industries like gamcha, lungi, saree, and any other handloom product;
(d) small household and agricultural implements including dao, plough, axe, spade, chisel, and the like; and
(e) garments, melamine products, processed food items, fruit juice, toiletries, cosmetics, plastic products, aluminum products, cookeries, stationery.
The notification clarifies that "locally produced" goods refer to items originating from the border district concerned.
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The principal notification No. 63/1994-Customs (N.T.) was first published in the Gazette of India, Extraordinary, on November 21, 1994, via S.O. 830(E). It has been amended several times, with the most recent amendment made through Notification No. 71/2024-Customs (N.T.), dated October 29, 2024, and published as S.O. 4744(E).
The notification was issued by Megha Bansal, Under Secretary to the Government of India.
To Read the full text of the Notification CLICK HERE
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