Import of ‘Punnets’ as packing material for export of grapes.
In force — no superseding record on file.
OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-I) MUMBAI ZONE-II, JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, TALUKA: URAN, DISTRICT RAIGAD, MAHARASHTRA-400707. F. No. S/22-Gen-402/2017-18/AM(I)Part-II Dated 05.03.2020
STANDING ORDER NO. 06/2020
Sub: - Import of ‘Punnets’ as packing material for export of grapes-reg.
Attention of all the officers of JNCH is invited to the CBIC letter vide F.No.
450/41/2005-Cus-IV dated 20.03.2006, 22.12.2006 & 02.02.2007 on the above
subject.
2. Based on the representation received form APEDA and the factual details
provided by the Chief Commissioner of Customs, Mumbai-II, the issue pertaining
to import of ‘Punnets’ as packing material for export of grapes was examined by
the Board. It was found by the Board that punnets are durable for the purpose
of packing and export of fresh fruits especially grapes.
3.
From the Notification No. 104/94-Customs & Board’s Circulars No. 69 and
72/2002-Cus issued in this regard, it was clarified that containers which are
capable of re-use and identifiable at the time of re-export are covered under the
scope of exemption under the said notification. The said circulars were issued to
simplify the identification of containers at the time of re-export by simple
procedure.
4.
In view of above, it was stated by the Board that the punnets imported for
re-export of grapes may be extended the benefit of Notification No. 104/94-
Customs dated 16.03.94 subject to the condition that they are re-exported as
provided in the Notification.
5.
ported for
re-export of grapes may be extended the benefit of Notification No. 104/94-
Customs dated 16.03.94 subject to the condition that they are re-exported as
provided in the Notification.
5.
Often it is seen that the officers posted in the Docks are raising objections
with regard to applicability of Notification No. 104/94 dated 16.03.94 in such or
similar cases which are contrary to the Board’s clarification and posing
hardship to the trade and also increasing the dwell time. Therefore, the officers
are instructed to comply with the above mentioned Board’s Circulars.
6.
In case of any difficulty, the specific issue may be brought to the notice of
ADC/ JC, Appraising Main (IMPORT), NS-I or DC/AC in charge of Appraising
Main (Import), NS-I.
Sd/-
(SUNIL KUMAR MALL)
Commissioner of Customs (NS-I).
Copy to:
-
The Chief Commissioner of Customs, Mumbai Zone-II, JNCH.
-
The Commissioner of Customs, NS-G/ NS-I/ NS-II /NS-III/ NS-IV / NS-V, JNCH.
-
All Additional / Joint Commissioner of Customs, JNCH.
-
All Deputy / Assistant Commissioner of Customs, JNCH.
-
All Sections / Groups of NS-G, NS-I, NS-II / NS-III/ NS-IV / NS-V, JNCH.
-
AC/DC, EDI for uploading on JNCH website immediately.
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Import of ‘Punnets’ as packing material for export of grapes-reg.
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