CBIC exempts deposit in electronic cash register for goods imported/exported at customs stations without an automated system, accompanied baggage


CBIC - Electronic Cash Ledger - Commodities - Imported - Exported - Customs - Automated system - taxscan

The Central Directorate of Indirect Taxes and Customs (CBIC) has exempted goods imported or exported from customs stations without an automated system and accompanied baggage from the obligation to deposit electronic cash registers from 1stJune 2022.

A notification published on 31st March said that “The Central Excise and Customs Board, being satisfied that it is necessary and expedient to do so, hereby exempts deposits,- I. in respect of goods imported or exported in the Posts customs where the automated customs system is not in place; II. with regard to accompanied baggage; III. other than that used for the payment, a) of any customs duty, including taxes and surcharges levied at customs duties; (b) integrated tax; (c) Goods and Services Tax for Compensation; (d) interest, penalties, fees or any other amount payable under such law, or the law on the Customs Tariff 1975 (51 of 1975), all the provisions of section 51A of the said Act. 2. This notification shall come into force on the first day of June, 2022.”

Pursuant to section 51A, any deposit made for duty, interest, penalties, charges or any other sum payable by any person under the provisions of this Act or under the Customs Tariff Act 1975 (51 of 1975) or under any other law for the time being in force or rules and regulations made thereunder, using the authorized mode of payment shall, subject to conditions and restrictions, be credited to the cash ledger electronic mail of that person, to be maintained in such manner as may be prescribed.

The amount available in the electronic ledger may be used to make any payment of duty, interest, penalty, charge or any other sum payable under the provisions of this Act or the Customs Tariff Act 1975 (51 of 1975 ) or any other law now in force or the rules and regulations made thereunder in such manner and subject to such conditions and within such time as may be prescribed.

The balance in the electronic cashier’s ledger, after payment of duties, interest, penalties, fees or any other amount due, may be refunded in the prescribed manner.

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Notification No.: 19/2022-CUSTOMS (NT)

Judgment date: March 30, 2022

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