Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: VAT Audit :: ARTICLES ON INPUT TAX CREDIT IN VAT :: empanelment :: form 3cd :: ACCOUNTING STANDARD :: due date for vat payment :: TAX RATES - GOODS TAXABLE @ 4% :: ACCOUNTING STANDARDS :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: articles on VAT and GST in India :: cpt :: TDS :: Central Excise rule to resale the machines to a new company :: list of goods taxed at 4% :: VAT RATES
 
 
« Latest Circulars »
 RBI Working Paper Series No. 5/2017: Comparison of Consumer and Wholesale Prices Indices in India: An Analysis of Properties and Sources of Divergence
 All Agency Banks and select offices of RBI to remain open on all days from March 25, 2017 to April 1, 2017
 RBI-Sources of Variation in Foreign Exchange Reserves in India during April-December 2016
 Developments in India’s Balance of Payments during the Third Quarter (October-December) of 2016-17
 RBI signs Memorandum of Understanding(MoU) on “Supervisory Cooperation and Exchange of Supervisory Information” with the Bank of Thailand
 RBI-Meeting Schedule of the Monetary Policy Committee for 2017-18
 RBI to conduct Overnight, 7 day and 14 day Variable rate Reverse Repo auctions under LAF on March 22, 2017
 Risk Management and Inter-bank Dealings: Operational flexibility for Indian subsidiaries of Non-resident Companies
 Master Directions on Issuance and Operation of Prepaid Payment Instruments in India
 RBI seeks comments on draft circular on Master Directions on Issuance and Operation of Pre-paid Payment Instruments (PPIs) in India
  Annual Closing of Government Accounts – Transactions of Central / State Governments – Special Measures for the Current Financial Year (2016-17)

Customs Circular No. 4 /2010
February, 24th 2010

Circular No.  4/2010-Customs

F.No.450/122/2009-Cus.IV

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

  North Block, New Delhi.

15th February, 2010.

To

All Chief Commissioners of Customs / Customs (Prev.).

All Chief Commissioners of Customs & Central Excise.

All Commissioners of Customs / Customs (Prev.).

All Commissioners of Customs & Central Excise

All Commissioners of Customs (Appeals)

All Commissioners of Customs & Central Excise (Appeals).

Subject: Carriage of domestic cargo on international flights regarding.

***

Sir / Madam,

Reference is invited to the Boards Circular No.15/99-Customs dated 22.3.1999, whereby the facility of carriage of domestic cargo between domestic airports on international flights was extended to M/s. Air India. In this regard, the Board had received certain requests for providing such a facility by other private airlines also.

2. The Board had examined the matter in consultation with various Customs field formations. It was seen that initially when the facility was first extended, M/s. Air India was the only airline that was undertaking carriage of both international and domestic cargo. However, presently a number of other private airlines have also started providing such a service. Therefore, it was felt that the facility of carriage of domestic cargo in international flights between two domestic airports may be allowed to other private airlines as well, subject to fulfilment of certain safeguards so as to prevent any misuse.

3. In this regard, it is stated that the Board has decided to allow domestic private airlines as well as M/s. Air India and Indian Airlines, to carry domestic cargo between domestic airports on their international flights subject to the fulfilment of the following conditions:

(i) Separate space shall be assigned by the airlines or custodian in the cargo complex / area of the airport for receipt and storage of domestic cargo till these are delivered or dispatched.

(ii) Domestic cargo will be received by the airlines in the designated area during the normal working hours of Customs at the respective airport.

(iii) The containers/ Unit Load Devices (ULDs) used for carrying the domestic or international cargo shall be clearly marked or coloured or strapped, for its identification, distinction at the time of loading/ unloading, transportation.

(iv) Domestic tags shall be prepared for identification of the domestic cargo with separate colour coding. 

(v) Loading or unloading of domestic cargo in any international flight/ aircraft shall be carried under the supervision of Customs officers.

(vi) Domestic and international cargo will be loaded separately, and shall be carried in hold area onboard the aircraft distinctly identifying these cargoes.  

(vii) On arrival of the domestic cargo, at the destination airport, the airlines shall make necessary arrangements to deliver the domestic cargo.

(viii) In respect of transhipment of international cargo by airlines, they shall be required to execute necessary bond and bank guarantee as prescribed vide Circular No.78/2001-Customs dated 7.12.2001. Further, those persons who fulfill the threshold limit of annual transshipment volume specified shall be exempt from the requirement of furnishing bank guarantee as specified Circular No.45/2005-Customs dated 24.11.2005.  Accordingly, no separate bond or bank guarantee shall be required in respect of domestic cargo. In addition, transshipment procedure as specified in Boards Circular No. 06/2007-Cus dated 22.01.2007 may be strictly adhered to.

4. In case of any violation of the conditions prescribed here above or by any other regulations providing for the manner in which the imported goods/ export goods shall be received, stored, delivered or otherwise handled in a customs area, necessary action may be taken against the person including withdrawal of the facility and imposition of penalty under the Handling of Cargo in Customs Areas Regulations, 2009.

5. In view of the above, the jurisdictional Commissioner of Customs are requested to implement the above said procedure, while permitting the facility of carriage of domestic cargo between domestic airports on international flights by private airlines as well as M/s Air India and Indian Airlines.  Difficulties, if any, experienced while implementing the above matter may be taken up for appropriate action with the Board.

6. The Boards Circular No.15/1999-Customs dated 22.3.1999 stands superseded by the aforesaid Circular

7. The Commissioner of Customs may issue a Public Notice bringing the above to the notice of the trade and industry. 

Yours faithfully, 

(Navraj Goyal)

Under Secretary

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Customer relationship management software CRM software Operational CRM Collaborative CRM

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions