News Flash
  • Weekly newsletter from Chairman, CBIC dated 21/09/2018Click here
  • Notifications specifying the tax collection at source (TCS) rates to be collected by e-commerce operators for inter-State and intra-State supplies issued.
  • Nomination For One-Day Training on Right To Information Act, 2005 For Group 'A' Officers Of CBIC on 08th October, 2018 at NACIN, FaridabadClick here
  • Call for nomination for Advance Licensing and Enforcement Exchange Training Program to be conducted at Foreign Services Institute, New Delhi from 29 October-02 November, 2018 Click here
  • Member Admin DO regarding Swachhata Hi Sewa (SHS) 2018 from 15.09.2018 to 02.10.2018Click here   |  Enclosures
  • Examination for confirmation of enrollment of GST practitionersEnglish   |   Hindi
  • Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain casesClick here
  • Guidelines for Deductions and Deposits of TDS by the DDO under GSTClick here
  • Filing single application in High Courts and Cestat in order to complete withdrawal of identified cases by 30.09.18Click here
  • Circular No.64/38/2018-GST, dated 14.09.2018 modifying Circular Nos. 41 and 49 of 2018 issuedClick here
  • Swachhta Hi Sewa(SHS)2018" from 15.09.2018 to 2.10.2018-reg.Click here
  • Clarification regarding processing of refund claims filed by UIN entitlesClick here
  • CGST Rules, 2017 as amended upto 13.09.2018 have been uploaded
  • Notifications issued to bring provisions related to TDS and TCS into force w.e.f 01st October, 2018; and to amend CGST Rules, 2017
  • Clarification regarding reporting of DR quota vacancies in CBIC for the year 2018.Click here
  • CGST Rules, 2017 as amended upto 10.09.2018 have been uploaded.
  • Notifications issued for extending the due dates for filing of FORM GSTR - 1 for all taxpayers and FORM GSTR-3B for specified classes of taxpayers; and for making amendments to the CGST Rules, 2018.Click here
  • Swachhta Uday Booklet is available now.Click here
  • The GST Templates for Part-III (Anti-evasion) and Part-V (Adjudication, Call Book, Refunds, Provisional Assessments, Miscellaneous) of MPRs have been hosted on the DDM website. GST Commissionerates are required to upload data in the said MPRs from July, 2017 onwards at the earliest.
  • Notifications issued for extending the due dates for filing of FORM GST ITC-04 andFORM GST ITC-01 for specified classes of taxpayers; waiving of late fees for specified classes of taxpayers; and for making amendments to the CGST Rules, 2018
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/09/2018 have been uploaded
  • Supply and Installation of One Ultra Short Throw Projector in NACIN, CochinClick here
  • e-Tender notice for Vehicle Tender for NACIN, ChennaiClick here
  • Chairman newsletter dated 14.09.2018
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in September, 2018 .Click here
  • Furnishing of compliance report in respect of AGT 2018 in the grade DC/AC.Click here
  • OM dated 28.08.2018 regarding AISL of Administrative Officers (Cx & Dte.) for the period 01.01.2009 to 30.06.2014Click here
  • The Templates (MPRs) for Withdrawal of Departmental Appeals (DJC-GST-A, DJC-GST-B, DJC-GST-C, DJC-GST-X and DJC-GST-M) has been hosted on DDM website. Central Excise & GST Commissionerates as well as Customs Commissionerates are required to upload the Withdrawal of Departmental Appeals data.
  • Notifications issued to extend the due dates for filing of FORM GSTR-3B and FORM GSTR-1 for registered persons in Kerala and persons having principal place of business in Kodagu or Mahe
  • Inviting Nominations for 1 day Training Workshop on " Welfare measures and incentives provided for SC/ST Officers" on 31st August 2018 at Centre of Excellence, New Delhi Click here
View all

Methods of Dispatch


Q.  How Chemicals of small weight or Chemical samples can be sent to India?

A. Chemicals can be sent through the same courier company who would submit it separately at the Air Cargo Complex for clearance. The Air Cargo Complex is invariably situated beside the Courier Terminal. However, the clearance is likely to take more time..

Q.  How duty is paid,if  leviable?

A. If the duty is small, the Courier Company makes the payment and collects it from the receiver at the time of delivery of the goods. If the duty assessed is high, they advise the party of the arrival of the goods and the party clears the goods directly from the Customs. The courier can get the goods detained, inform the client and with his consent make the payment of duty.

Q.  While sending commercial samples what precautions has to be taken?

A. While sending commercial samples it should be borne in mind that it is duty free only up to Rs. 5000/-  in Q. 1. If you expect your addressee may not clear on payment of duty  please keep it within free limit. In addition, please attach tags, inscription on the goods showing they are samples. Invoice should be kept in the package and mention they are samples. The invoice should give correct value.

Q.  Machinery parts are sent abroad through couriers for repairs and reconditioning etc. what procedure is to be adopted during export of the said goods.

A. While sending the goods abroad, proper documents should accompany the package. The invoice may be attested by the Customs and a copy retained to enable Customs to identify the goods at the time of re-import of the said goods. The repairer may be advised to enclose a copy of sender invoice along with their own invoice. The repairer may be advised to clearly mention their repair charges for similar goods in the invoice, even if they have done it free. Along with invoice or on its body list of jobs carried out (fault list) may be given.

Q.  What happens if the part or the machinery which can not be repaired is replaced?

A. During re-import such machinery has to bear duty as if it is being imported. The invoice should show separately cost of such parts/raw materials to enable proper valuation. 


 
Further reference: Notification No. 87/98-Cus (NT) dt. 9.11.98 
For further enquiry  Check the  nearest Custom Office