CUS CIR NO.18/2003 DATE 24/03/2003

Guidelines for considering request for exemption from payment of customs duty under Section 25(2) of Customs Act, 1962.
I am directed to refer to this Department’s Office Memorandum F.No.467/104/2001-Cus-V dated 12th December, 2001 (Circular No. 81 of 2001) wherein guidelines for considering requests for ad-hoc exemption from payment of customs duty under Section 25(2) of the Customs Act, 1962 have been issued. It has generally been observed that the importers are not aware of the correct procedure for seeking ad-hoc exemption as also the details of the documents/information that are required to be submitted along with the request. The importers invariably approach this Ministry only after the goods have arrived at the port of import resulting in payment of heavy demurrage charges.

2. The matter has been examined. It has now been decided that importers, desirous of seeking ad-hoc exemption under Section 25(2) of the Customs Act, 1962, may also apply to the concerned Commissioner of Customs at the port of import. The Commissioner of Customs will forward such requests to the Board along with the documents mentioned in Annexure II of this circular and his comments regarding the charitable nature of the applicant institution, the nature of its activities, reputation, etc. The Commissioner may also recommend whether provisional clearance should be considered.

3. These guidelines may be brought to the notice of all concerned by way of public notice.

4. Circular No. 81 of 2001 referred to above and a list of documents that are to be submitted along with the request for ad-hoc exemption are enclosed as Annexures I & II respectively.

Sd/-
(N.J. KUMARESH)
Under Secretary to the Government of India.

F.No. 460/51/2002-Cus-V

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