Customs - SAD - Exemption

By Vijay Kumar

AS per the Proviso in the Notification No. 21/2012-Cus dated 17.03.2012, importers of specified goods imported on after 1st May 2012 are required to declare:

1. the State of Destination where the goods are intended to be sold for the first time after the import and

2. the VAT registration number in that State.

Now this is required only for imports made on or after 1st June 2012.

Notification No. 29/2012-Customs, Dated: April 30, 2012