GST India Solution

32(RE-2010)/2009-14, Dated: 03/03/2011

Clarification about requirement of “Declaration of Intent” on Free Shipping Bills for claiming Chapter 3 scheme benefits

Government of India
Department of Commerce
Directorate General of Foreign Trade
Udyog Bhavan, New Delhi-110011

Policy Circular No. 32(RE-2010)/2009-14
Dated: 03^rd June, 2011

To
All Regional Authorities
FIEO and All EPCs

Subject:-         Clarification about requirement of “Declaration of Intent” on Free Shipping Bills for claiming Chapter 3 scheme benefits.
1.         Para 3.11.8 of HBPv1 2009-14 (earlier Para 3.23.8 in RE-2008) provides for “Declaration of Intent” to be made on “free shipping bills” in order to claim Chapter 3 benefits.

2.         It is clarified that “ Declaration of Intent” needs to be mentioned mandatorily on the free shipping bills for claiming Chapter 3 benefits . This declaration can be made in the product description column in the free shipping bills where sufficient space is available for this purpose. Instances have also been reported where free shipping bills bear only the name of the Chapter 3 scheme like FPS,FMS etc or the intention to claim Chapter 3 benefit has been mentioned manually on the shipping bills duly attested by customs. In such cases RA’s will accept these shipping bills for grant of Chapter 3 benefits.

3.         The “Declaration of Intent” would not be required for shipments filed under chapter 4 (including drawback), chapter 5 or chapter 6 of FTP.

4.         All RAs to take suitable action accordingly.

5.         This issues with approval of DGFT.

Sd/-
(Hardeep Singh)
Joint Director General of Foreign Trade
hardeep.singh@nic.in

(Issued from F. No.01/91/180/160/AM12/PC-3)

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

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