Imports from ASEAN Countries - Philippines added in Notification
NOTIFICATION No. 189/2009-Cus (N.T.)., dated December 31, 2009 provides for Customs Tariff [Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India] Rules, 2009.
The Central Government has now amended this notification to include ‘Philippines' in Annexure-IV of this Notification.
Netizens may recall that Notification No. 153/2009-Cus dated December 31, 2009 which provided for concessional rate of duties for specified commodities imported from certain ASEAN countries was superseded by Notification No. 46/2011-Cus, dated June 1, 2011 to include ‘Philippines', which was the only ASEAN country left out of the scheme of exemption extended to other ASEAN countries (except Cambodia which is covered by another exemption Notification), albeit at higher rates of duty. A minor lapse in the new notification was also rectified by issuing a corrigendum. Please refer to 03.06.2011 and 17.06.2011 which covered this episode.
In fact, as far as imports from Philippines are concerned, Notification No. 46/2011-Cus would be ineffective unless ‘Philippines' is notified as a country in Notification No. 189/2009-Cus (N.T.) which deals with Rules of Origin for the said imports.
Thankfully, Board noticed this lapse and came up with the latest amendment. While we can only say ‘better late than never', and pat the Board for coming up with this amendment, the question remains – what if there were any imports from Philippines during the intervening period availing the benefit of Notification No. 46/2011-Cus?
Notification No. , Dated: June 24, 2011