Mumbai Customs Procedure for Examination of Leather Export Consignments
THE JNCH Export Commissioner has notified a detailed procedure for Assessment and Examination of Leather.
a. The product shall conform to finished leather norms prescribed under DGFT public notice 21/2009-14 dated 01.12.2009, failing which it will be subjected to export cess as defined in Sl.26 of Schedule 2 of Customs Tariff Act, 1974 as amended.
b. The officials of CLRI shall assist Customs officers in examination of export consignments of leather. Where required, samples shall be drawn by Customs in presence of officials of CLRI. Samples so drawn by Customs shall be sent to CLRI for testing and till receipt of the test report such shipping bills shall be provisionally assessed.
c. The Exporters on filing Shipping Bill shall execute a provisional bond as per Customs (Provisional Duty Assessment) Regulations, 2011. The exporters registered with CLE may execute a simple bond for this purpose. For other exporters, additional security equal to 20% of export duty leviable will be required.
d. The Exporter shall also pay necessary charges for testing to CLRI in the mode as agreed between CLRI & CLE.
e. On goods Registration, the goods shall be presented in presence of Customs to CLRI officials for examination.
f. CLRI officials shall take samples of such consignments and as a token of such drawal, shall endorse with their stamp in Test memo in triplicate as given in the annexure. The details of Shipping Bill shall also be written at the back of each sample and endorsed by Customs and CLRI along with their stamps. First copy of Test memo shall be retained with CLRI along with the samples. Second copy to be handed over to exporter/representative.
g. After due examination, the examining officer shall make following entry in the departmental comments “This S/B assessed provisionally subject to outcome of test result from CLRI on sample No...... The provisional bond numbered …….is submitted to DC/AC Export Shed., in this regard”.
h. After due examination, “Let export order” may be given in EDI system by proper officer, if everything found in order.
i. Third copy of the test memo is to be placed in the Docket retained in docks. A register will be maintained by each CFS, indicating the details of the sample drawn, under supervision of DC/AC of concerned Export Shed.
j. CLRI will forward the test results to the concerned Deputy Commissioner (Export Docks) of respective CFS from where the samples have been drawn.
k. If the test report confirms it to be “Finished Leather” as per declaration of the exporter, the shipping bill will be finalised and the bond will be closed. Otherwise, the goods would be subjected to Export Duty and further necessary action will be taken in accordance with law.