Board Revises Examination Norms for Certain Export Promotion Schemes
In terms of Board's Circular No.6/2002-Customs dated 23.1.2002 as amended in respect of exports under Free Shipping Bills, for which no benefits/export incentives are claimed, it has been prescribed that there would be no examination unless there is specific intelligence.
However, export incentives are available even against Free Shipping Bills in respect of certain Export Promotion Schemes such as Served from India Scheme (SFIS), Vishesh Krishi and Gram Udyog Yojana (VKGUY), Focus Market Scheme (FMS), Focus Product Scheme (FPS), High-Tech Products Export Promotion Scheme (HTPEPS) etc. Therefore, exporters who want to claim incentives under any of the aforementioned schemes should make their intention clear to claim such benefits at the time of export itself in terms of Para 3.23.8 of the FTP 2008-09 by declaring the following on the Free Shipping Bills:
‘I/We, hereby, declare that I/We shall claim the benefits, as admissible, under Chapter 3 of FTP.'
In view of this, the Board has revised the examination norms for exports made on Free Shipping Bills, where the exporter is claiming benefits of only Schemes under Chapter 3 of FTP, as follows:
S.No. | Category of Exports | Scale of Examination | |
|---|---|---|---|
Export consignments shipped to sensitive places viz. Dubai, Sharjah, Singapore, Hong Kong and Colombo | Others | ||
(i) | Exports under Free Shipping Bills where benefits under Chapter 3 of the FTP have been claimed by the Exporter and where the FOB value is Rs.20 lakhs or less | 25% | 2% |
(ii) | Exports under Free Shipping Bills where benefits under Chapter 3 of the FTP have been claimed by the Exporter and where the FOB value is more than Rs.20 lakhs. | 50% | 10% |
However, if the export is made against claims of Drawback/DEPB benefits or any other Export Promotion Scheme in addition to benefits under any of the Schemes of Chapter 3 of FTP, then the examination norms as prescribed by the Board for the respective Export Promotion Schemes would apply.
If the exports are made on free shipping bill without any declaration of any claim under Chapter 3 of FTP, the existing norms of “no examination except where there is specific intelligence” would continue to apply. The revised examination norms under these Schemes will be implemented with effect from 1.2.2009.
Circular No. , Dated: January 13, 2009