| 2710 |
w.e.f. 1 Oct 2024
- after tariff item 2710 19 32 and the entries relating thereto, the following shall be inserted, namely:-
“2710 19 33 ---- Blended Aviation turbine fuel kg. 5% -”
[Clause 107(b) of Finance Bill 2024-25] |
| w.e.f. 1 May 2022
- BCD against tariff items 2710 12 21, 2710 12 22, and 2710 12 29, the entry substituted by “2.5%”.
- BCD against tariff items 2710 12 31 and 2710 12 32, the entry substituted by “5%”.
- BCD against tariff item 2710 12 39, the entry substituted by“5%”.
- BCD against tariff items, 2710 12 41, 2710 12 42 and 2710 12 49, the entry substituted by “2.5%”.
- Tariff items 2710 12 43 and 2710 12 44 inserted
- BCD against tariff items 2710 12 50, the entry substituted by “Free”.
- BCD against tariff items 2710 12 90 to 2710 19 43, the entry substituted by “5%”.
- BCD against tariff items 2710 19 44 and 2710 19 49, the entry substituted by “2.5%”.
- BCD against tariff items 2710 19 51 to 2710 19 90, the entry substituted by “5%”.
- BCD against tariff items 2710 20 10 and 2710 20 20, the entry substituted by “2.5%”.
- BCD against tariff items 2710 20 90 to 2710 99 00, the entry substituted by “5%”.
[Clause 98(b) of Finance Act 2022]
|
| Schedule Changes by Sec 88(b) of Finance Act 2019 w.e.f. 1 Jan 2020 by Ntfn 89-Cus-NT/10.12.2019.
[Tariff items 2710 12 11 to 2710 12 90, 2710 19 and 2710 19 10 to 2710 20 00 substituted] |
| Issuance and Use of Form C under the Central Sales Tax Act, 1956 – Trade Circular No. 08/2017 No. 810/CT/PRO/3C/PRO/ 2015 dated 7th August, 2017 (DINDEX Code 7929) |
| Seeks to exempt imports of Petroleum Crude and ATF from whole of the additional duty of Customs leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is equivalent to the Special Additional Excise See full text at the chapter end. [Notification No. 32/2022-Customs dated 30th June, 2022] |
| Import Policy on Petro Products |
| *STE-Import as per Policy Condition (5) of Chapter 27. |
| ITC(HS) Import Policy Conditions of this Chapter |
| (1) Import of naphtha is free. |
| (2) Import of SKO shall be allowed through State Trading Enterprises (STEs) i.e. IOC, BPCL, HPCL and IBP for all purposes with STC being nominated as a State Trading Enterprise (STE) for supplies to Advance Licence holders. Advance Licence holders shall however, have the option to import SKO from the above mentioned STEs including STC. |
| (3) Import is restricted in terms of Interim PIC Procedure of Rotterdam Convention on Prior Informed Consent procedure for hazardous chemicals and pesticides. |
| (4) Automobile industries, having R&D registration, are allowed to make free import of reference fuels (Petrol and Diesel) which are not manufactured in India, up to maximum of 5 KL per annum, subjects to the condition that the said imported reference fuels shall be used for R&D and emission testing purposes only. |
| (5) Import allowed through IOC subject to para 2.21 of Foreign Trade Policy, except for the companies who have been granted rights for marketing of transportation fuels in terms of Ministry of P&NGs Resolution No. P23015/1/2001-MKT. Dated 8.3.2002 including HPCL, BPCL and IBP who have been marketing transportation fuels before this date.
[08/29.05.2023- Policy Condition No. 5 amended]
[27/16.09.2021- Policy Condition No. 5 amended]
|
| (6) Import of pet coke for fuel purpose is ‘Prohibited’. However, import of Pet coke of the following categories shall be permitted, subject to conditions:
a. Import of Pet coke is 'Free' for cement, lime kiln, calcium carbide, gasification industries and graphite electrode industries for use as feed stock or in the manufacturing process only on Actual User basis.
b. Aluminium industry can import Calcined Pet Coke not exceeding 0.5 MT per annum and Calcined Pet coke manufacturing units can import raw pet coke not exceeding 1.4 MTs per annum.
c. Import of Needle Pet Coke (NPC) (under HS Code 27131190) is 'Free' for making graphite anode material for Li-Ion battery as feedstock/raw material and not for any other purposes including use as a fuel or for trade. The Sulphur content in the NPC should be less than 0.8% which shall be monitored by State Pollution Control Boards (SPCBs)/CPCB.
d. Import of Low Sulphur Pet Coke (under HS Code 27131190) is 'Restricted' and permitted subject to Import Authorisation from DGFT for use in Integrated Steel Plants (ISP) only for blending with the coking coal in recovery type coke ovens equipped with desulphurisation plant and not for any other purpose including use as fuel or for trade purpose. Use of pet coke shall be limited to 10% of its feedstock to the coke oven with pet coke sulphur content not exceeding 3%. Additionally, continuous analysers for measurement of sulphur dioxide shall be installed in the stacks of processes where waste / process gases which shall be monitored by SPCBs/CPCB. Low Sulphur Pet Coke shall not be used by the Steel Industry, either ISP or other steel producers, as fuel or for trade.
Regulation and Monitoring of such Pet Coke imports shall be as per the guidelines of MoEF&CC, issued vide its OM No. Q-18011/54/2018-CPA dated 10.09.2018.
[10/02.06.2023- Policy Condition No.6 is Substituted]
[42-Ntfn/23.10.2018 - Free Import Allowed to Pet Coke for Aluminium Industries - Import of 0.5 MT per annum of Pet Coke for anode making by the Aluminium Industry and 1.4 MT per annum for producing calcined pet coke by the Calcined Pet Coke Manufacturing units is allowed with Actual User Condition]
|
| (7)(i) The Coal Import Monitoring System (CIMS) shall require importers to submit advance information in an online system for import of items and obtain an automatic Registration Number by paying registration fee of Rs. 1 per thousand, subject to minimum of Rs. 500/- and maximum of Rs. 1 lakh, on CIF value.
(ii) The importer can apply for registration not earlier than 60th day and not later that 5 days 15th day before the expected date of arrival of import consignment. The Automatic Registration Number shall remain valid for a period of 75 days. Importer shall have to enter the Registration Number and expiry date of Registration in the Bill of Entry to enable Customs for clearance of consignment.
3. The CIMS will be effective from 01.04.2021 01.02.2021, i.e., Bill of Entry on or after 01.04.2021 01.02.2021 for items as listed in this Notification shall be governed by CIMS. The facility of online Registration will be available with effect from 15.02.2021 31.12.2020.
[DGFT Notification 56/2015-2020 dated 28 January 2021 - Implementation of Coal Import Monitoring System Extended by Two Months to 1 Apr 2021 - Online Registration available from 15 Feb 2021]
[41-Ntfn/07.11.2022 - Policy Condition No .7(ii) amended]
[49-Ntfn/22.12.2020 – Policy condition (7) inserted - Coal Import Requires Coal Import Monitoring System (CIMS) from 1 Feb 2021]
[Ref: DGFT Notification No. 36 dated 17thJanuary 2017]
|
| Para 2.20 of Foreign Trade Policy: |
| State Trading Enterprises (STEs)
(a) State Trading Enterprises (STEs) are governmental and non-governmental enterprises, including marketing boards, which deal with goods for export and/ or import. Any good, import or export of which is governed through exclusive or special privilege granted to State Trading Enterprises (STE), may be imported or exported by the concerned STE as per conditions specified in ITC (HS). The list of STEs notified by DGFT is in Appendix 2J.
(b) Such STE (s) shall make any such purchases or sales involving imports or exports solely in accordance with commercial considerations, including price, quality, availability, marketability, transportation and other conditions of purchase or sale in a non-discriminatory manner and shall afford enterprises of other countries adequate opportunity, in accordance with customary business practices, to compete for participation in such purchases or sales.
(c) DGFT may, however, grant an authorization to any other person to import or export any of the goods notified for exclusive trading through STEs.
|
| Non Tariff Barriers (NTBs)
Dangerous Petroleum as defined in the Petroleum Act, 1934 (XXX of 1934)
Prohibition under Section 11 of Customs Act.
Bringing into India save in accordance with the provisions of the Act and the Rules and Orders made thereunder named in the second column. [Ref: Ntfn 105 dated 06.08.1938]
|
| Basic Duty Exemption |
| Naphtha, for use in the manufacture of fertilisers
(Read with Condition No. 9)
[SNo(150) in Ntfn 50-Customs/2017 dated 30.06.2017]
[30/23.07.2024 – Exemption Valid till 31st March 2026]
Condition No. 9: If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022. |
| Bunker Fuels for use in Ships or Vessels
The following bunker fuels for use in ships or vessels, namely:-
(i) IFO 180 CST;
(ii) IFO 380 CST
(iii) Very Low Sulphur Fuel Oil (VLSFO) meeting ISO 8217:2017 RMG380 Viscosity in 220-400 CST standards/ Marine Fuel 0.5% (FO) Read with condition (13) falling in Chapter 27
[SNo(139) in Ntfn 50-Customs/2017 dated 30.06.2017]
[30/23.07.2024 – Exemption valid till 31 March, 2026]
01/02.02.2020 – Item (iii) inserted. Valid upto 31st March 2023 by SNo. 1 of Table 2 of 50/30.06.2017
|
| All goods, for the manufacture of Fertilisers
(Read with Condition No. 9)
[SNo(150) in Ntfn 50-Customs/2017 dated 30.06.2017]
[30/23.07.2024 – Exemption valid till 31 March, 2026]
Condition No. 9: If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. |
| Classification of Waste Oil – 1024-CBEC/11.04.2016 (DINDEX 6739). See Circular at the beginning of this book for details. |
| IGST on Petro Products |
| Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than Kerosene PDS, petrol, diesel and ATF, not in GST]
[SNo 33 in Sch III of Ntfn 01-IGST/28.06.2017]
|
| (a) kerosene oil PDS,
(b) The following bunker fuels for use in ships or vessels, namely,
i. IFO 180 CST
ii. IFO 380 CST
iii. Marine Fuel 0.5% (FO)
[SNo 164 in Sch I of Ntfn 01-IGST/28.06.2017; Item iii inserted in SNo. 164 by 14/2019-IGST/30.09.2019]
|
| Excise Duty on Five Petroleum Products which are outside GST |
| High speed diesel (HSD),- |
| 5% ethanol blended petrol that is a blend,-
(i) consisting, by volume, of 95% motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 5% ethanol on which the appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid; and
(ii) conforming to Bureau of Indian Standards specification 2796.
Explanation.- For the purposes of this entry:-
(a) "appropriate duties of excise" shall mean the duties of excise as leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of excise (Road and Infrastructure Cess) leviable under under section 112 of Finance Act, 2018 (13 of 2018) and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002), read with any relevant exemption notification for the time being in force,
(b) "appropriate central tax, State tax, Union territory tax and integrated tax" shall mean the central tax, State tax, Union territory tax and integrated tax as leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017), State Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act, 2017(14 of 2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017).
[Excise Duty Ref by SNo. 4 of 11-CE/30.06.2017] |
| 10% ethanol blended petrol that is a blend,-
(i) consisting, by volume, of 90% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 10% ethanol on which the appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid and;
(ii) conforming to Bureau of Indian Standards specification 2796.
Explanation.- For the purposes of this entry:-
(a) "appropriate duties of excise" shall mean the duties of excise leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of excise (Road and Infrastructure Cess) leviable under under section 112 of Finance Act, 2018 (13 of 2018) and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002), read with any relevant exemption notification for the time being in force,
(b) "appropriate central tax, State tax, Union territory tax and integrated tax" shall mean the central tax, State tax, Union territory tax and integrated tax as leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017), State Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act, 2017(14 of 2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017).
[Excise Duty Ref by SNo. 5 of 11-CE/30.06.2017] |
| High speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels, up to 20% by volume, that is, a blend, consisting 80% or more of high speed diesel oil, on which the appropriate duties of excise have been paid and, up to 20% bio-diesel on which the appropriate the appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid.
Explanation.- For the purposes of this entry:-
(a) "appropriate duties of excise" shall mean the duties of excise as leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of excise (Road and Infrastructure Cess) leviable under clause 110 of the Finance Bill, 2018 (4 of 2018) under section 112 of Finance Act, 2018 (13 of 2018) and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002), read with any relevant exemption notification for the time being in force,
(b) "appropriate central tax, State tax, Union territory tax and integrated tax" shall mean the central tax, State tax, Union territory tax and integrated tax as leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017), State Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act, 2017(14 of 2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017).
[Excise Duty Ref by SNo. 6 of 11-CE/30.06.2017] |
| Aviation Turbine Fuel drawn by the selected airline operators or cargo operators for the regional connectivity scheme flights from Regional Connectivity Scheme (RCS) - Ude Deshka Aam Nagrik (UDAN) airport or heliport or waterdrome.
[Excise Duty Ref by SNo. 7 of 11-CE/30.06.2017]
|
| No SAD under Sec 3(5) of CTA, 1975 on Tobacco and Petro Products when Importing into India for Subsequent Sale - Refund on SAD after Payment of Sales Tax in DTA – [Ref: Customs Notification 49/30.06.2017] |
