Laws and sections by number or title, due dates, pages, and updates.
The Central Board of Indirect Taxes and Customs includes Surat under the jurisdiction of the Commissioner of Customs, Ahmedabad. This update amends Circular No 11/2013-Customs to add Surat as the fifth jurisdiction for setting up private or public bonded warehouses. The warehouses operate for the import and re-export of cut and polished diamonds, gemstones, and precious stones under Foreign Trade Policy provisions.
Who is affected
Thresholds
Ask about this circular
Circular No – 25/2023 - Customs
F.NO. DGEP/GnJ/5/2023-TECH
Government of India
Ministry of Finance, Department of Revenue
(Central Board of Indirect Taxes & Customs)
8th Floor, Tower-2, Jeevan Bharti Building,
Connaught Place, New Delhi – 110001
Dated: 25^th October, 2023
To
Pr Chief Commissioners/ Chief Commissioners of Customs;
Pr Directors General/ Directors General;
Pr Commissioners/ Commissioners of Customs;
Pr Additional Directors General/ Additional Directors General.
Madam/ Sir,
Subject: - Amendment in Circular No 11/2013 dated 06.03.2013 for inclusion of Surat, under jurisdiction of Commissioner of Customs, Ahmedabad – reg.
Reference is invited to Circular No 11/2013 - Customs dated 06.03.2013 prescribing the procedure to operationalise the scheme under Para 4A.16A of FTP 2009-2014 (Para 4.48 of FTP 2023) for setting up of Private/ Public Bonded Warehouses in SEZ/ DTA for import and re-export of cut and polished diamonds, cut & polished coloured gemstones, uncut & unset precious & semi-precious stones, subject to achievement of minimum value addition (VA) of 5%. Through this circular, the scheme is currently applicable to the jurisdiction of the Commissioner of Customs (a) CSI Airport, Mumbai, (b) Jodhpur (Hq at Jaipur), (c) Air Cargo Export, Delhi, and (d) Airport & Air Cargo, Chennai.
2. Trade has represented that Circular No. 11/2013-Customs dated 06.03.2013 may be amended to include Surat for availing the said scheme.
3. In view of the above, after examination, the Board has decided to include Surat, under the Jurisdiction of Commissioner of Customs, Ahmedabad as a fifth jurisdiction in Circular No 11/2013 – Customs dated 06.03.2013 besides the four jurisdictions mentioned above.
4. The Hindi version of this Circular will follow.
Yours faithfully,
[Image omitted. See the official document.]
(Ranjan Khanna)
Additional Director General
