Page 458 - ES 2020-21_Volume-1-2 [28-01-21]

Fiscal Developments 85

iii. Nodal officers have been designated in each customs zone of India for facilitating
Customs clearances amidst the COVID-19 crisis
iv. Implementation of automated clearance on All-India basis-To minimize human interface
and maximize social distancing, the OOC (Out of Charge) work, so far performed by
an officer, has been assigned to the EDI system. The machine-based automated release
of import consignments has been launched throughout India on 05.03.2020.
v. To address the difficulties faced due to non-availability of stamp papers during the lock-
down period, the requirement of different types of customs bond has been dispensed
with. Traders can submit undertaking on plain paper in lieu of bond.
vi. Prioritized clearance of critical goods used for fighting COVID-19, such as medical
equipment, drugs and pharmaceuticals, testing kits, PPEs, is ensured. Exemption from
basic customs duty and health cess has been granted to such goods- ventilators, masks,
personal protection equipment, testing kits and inputs used in manufacturing these
items.
vii. Provisional clearance of goods under India’s Trade Agreements while extending
preferential treatment, without the submission of original signed certificates of origin.

viii. Paperless Customs – Electronic Communication of PDF based Gate-pass and OOC
Copy of Bill of Entry to Custom Brokers/Importers. Enabling electronic communication
of out of charge, bill of entry and gate-pass to importers/customs brokers.
ix. Personal hearing in respect of any proceeding under Customs Act, 1962 may be
conducted through video conferencing with a view to ensure social distancing and
reduce physical presence.
a. Special refund and drawback disposal drive. Drive to expeditiously process all
pending customs refund and drawback claims in order to provide immediate relief
to business entities, especially MSMEs.

b. IGST refunds on exports-extension in SB005 alternate mechanism. Extension of
the facility of SB005 error correction in the Customs EDI system for Shipping Bills
with date upto 31.12.2019.
c. Waiver of Demurrage Charges levied by ICDs/CFSs/Ports/Terminal Operators
during lockdown. Zonal Customs Chief Commissioners have asked local custodians
(Inland Container Depots and Container Freight Stations) to exempt demurrage
charges during the lockdown period.
d. An Ordinance to provide relaxation in the provisions of certain Acts and for
matters connected therewith or incidental thereto The time limit for filing of appeal,
furnishing of return, or any other compliance under the Customs Act or Customs
Tariff Act, which was expiring from 20th March 2020 to 29th June 2020, has been
extended up to 30th June 2020.
x. As a relief measure for other countries battling with the pandemic, specific export
shipments of critical drugs, pharmaceuticals, testing kits, personal protection equipment
etc. are actively facilitated by customs at the borders. Some of these shipments are
donation from the Government of India.