Presentation Customs

EXISTING REGULATIONS ON IMPORTS & DEBONDING Rajeev Yadav Joint Commissioner (Imports) Jawaharlal Nehru Custom House Nhava Sheva Raigad 28th November 2006

IMPORT PROCESS • • • • • •

Filing of Import General Manifest Filing of Bill of Entry Assessment of Goods Examination of Goods Out of Charge Process under RMS

PROHIBITIONS/RESTRICTIONS • Under the Customs Act • Foreign Trade Policy -- ITC (HSN) • Under any other Law in force

ISSUES REGARDING e-WASTE IMPORT • • • • •

Policy not clear. ITC (HSN) & HWMR Definition of e-Waste for purpose of Law What constitutes e-Waste How is e-Waste to be identified & detected What to Prohibit & what to Restrict & Regulate

CASE: Import of OLD & USED COMPUTERS • Policy – restricted & not prohibited. General restriction of “old & used” • Import permitted for educational institutions & charities • How does it fit with regards to present environmental laws

CASE: Import of OLD & USED COMPUTERS • What kind of old & used computers can be called e-waste • How does a customs officer recognize it to be e-waste • What are we presently doing at JNCH

E-Waste – Proposed Policy • E-Waste should be defined • Policy should be clear, unambiguous, objective & easily verifiable • The criterion for each item of import should be laid down • It should be incorporated in ITC (HSN) • People from DGFT & Customs should be involved in the import-export part of the Policy

DEBONDING • Goods which have not suffered customs duty are called bonded goods • Normal warehoused goods & Capital goods used for manufacturing under Bond • Debonding of Warehoused Goods by paying duty on original value at the duty rate applicable on date of debonding

DEBONDING • Bonded Capital Goods will suffer duty on depreciated value at the rate prevalent on date of debonding • Bonded Capital goods can be destroyed also