OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT),
F.NO. S/22-Gen-73/2010 AM (I) Date: 03 .05.2011
ORDER NO. 40/ 2011
(Referred / amended vide S.O.No. 66/2011)
Sub: Compliance of DGFT Notification No.44 (RE-2000)/1997-2002 dt. 24.11.2000- Labeling of goods in bond prior to Ex-bond clearance-reg.
Attention is invited to Circular No. 19/2011-Customs dated 15.04.2011 issued vide F. No. 450/29/2011-Cus IV by Central Board of Excise & Customs, New Delhi regarding labeling of goods in bond prior to Ex-bond clearance, JNCH Public Notice No. 24/2010 dt. 26.02.2010 and instructions issued vide Instruction Notice No. 01/2011-12 dated 07.04.2011 from F. No. S/22-Gen-73/2010 AM(I) regarding permission for labeling the packages in Bonded Warehouses.
2. Representations have been received about difficulties being faced by the importers in carrying out labeling of certain commodities which are small sized and sensitive to heat and dust in CFSs prior to clearance of the same under the provisions of DGFT Notification No. 44 (RE-2000)/1997-2002 dated 24.11.2000. The problem is further compounded due to shortage of space in various CFSs. It has been represented that importers should be allowed to carry out the labeling activities as mandated under DGFT Notification No. 44 (RE-2000)/1997-2002 dated 24.11.2000 in the warehouse before the clearance of the goods by the proper officer of Customs for home consumption.
3. DGFT Notification No. 44 (RE-2000)/1997-2002 dated 24.11.2000 provides for labeling of the goods imported into
4. The matter has been examined in the Board. In order to redress the issue and to remove the difficulties faced by the importers on account of space constraints at CFSs/ Port/ICDs and the nature of goods etc. , it has been decided to extend the facility of labeling on imported goods in Bonded Warehouses subject to certain procedural conditions.
5. In this regard, it is clarified that the importers should first ascertain that for such marking / labeling facility, space, is available in warehouse prior to exercising this option. In such cases, importers may file Warehousing Bill of Entry. The assessing group will give suitable directions to Dock Staff to allow bonding of the goods without labeling and with endorsement on the Warehousing Bill of Entry that verification of compliance of DGFT Notification No. 44 (RE-2000)/1997-2002 is to be done prior to de-bonding by Bond Superintendent. The goods will be labeled in the bonded premises and compliance of DGFT Notification No. DGFT Notification No. 44 (RE-2000)/1997-2002 will be ensured at the time of ex-bonding of the goods, by the Bond officer, by examining the goods again and endorsing
the Examination Report on the Ex-bond Bill of Entry. It is provided that 100% examination at the time of Ex-bond clearance of goods should be done to ensure compliance of DGFT Notification No. 44 (RE-2000)/1997-2002. The examination report shall be endorsed on hard copy of Ex-bond Bill of Entry as EDI facility is not extended to bonded warehouses in this Commissionerate. It is also clarified that this facility is applicable only to goods that can not be easily labeled in ports/ CFS, having regard to their size and other factors such as sensitivity to temperature and dust.
6. Further, as the activity of labeling including declaration of Retail Sale Price (RSP) on goods amounts to the manufacture in terms of Section 2(f) of the Central Excise Act, 1944, if the same is carried out on goods warehoused, it would be considered as manufacturing operations having been undertaken in bond/ warehouse and accordingly, the provisions of ‘Manufacture and other operations in Warehouse Regulations, 1966’ would apply on those goods. Importers, can therefore, avail the facility of carrying out labeling in the warehouse after following above procedure and the provisions of ‘Manufacture and other operations in warehouse Regulations, 1966’.
7. All the officers/ staff are directed to follow the above procedure and the provisions of the above said Regulations whenever such request is received from the Trade. Instructions issued vide Instruction Notice No. 01/2011-12 dt. 07.04.2011 shall continue to be followed.
8. Public Notice No. 24/2010 dt. 26.02.2010 is hereby rescinded.
9. Any difficulties faced in the implementation of the above procedure should be brought to the notice of the undersigned.
COMMISSIONER OF CUSTOMS (IMPORT)
JNCH, NHAV SHEVA
Commissioner of Custom, Zone II, J
2. Commissioner of Customs (Export)/ Commissioner of Customs (Appeals), JNCH.
3. All ADCs/ JCs/ DCs/ Acs in JNCH.
4. Master File
5. EDI Section……. With a request to upload the Standing Order on JNCH Website.