CBIC reduces BCD on Frozen Duck Meat Imports, Sets Conditions for Reduced Duty.
The CBIC vide Notification No. 13/2024-Customs dated March 06, 2024 amends the earlier Notification No. 50/2017- Customs dated June 30, 2017, in order to reduce the Basic Customs Duty (BCD) on imports of frozen meat and edible offal of ducks to 5%, effective from March 07, 2024. This amendment requires importers to furnish a certificate verifying the goods’ compliance with specified parameters and either a recommendation from a Ministry of Tourism official for 3-Star and above hotels or a valid restricted import authorization from the DGFT for the reduced duty to apply.
In the said notification,
(1) in the Table, after S. No. 3AA and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
Table
| S. No. | Chapter or Heading or sub–heading or tariff item | Description of goods | Standard rate | Integrated Goods and Services Tax | Condition No. |
| (1) | (2) | (3) | (4) | (5) | (6) |
| “3AB. | 0207 42 00;
0207 45 00 |
Meat and edible offal, of ducks, frozen | 5% | – | 116”; |
(2) in the Annexure, after condition number 115 and the entries relating thereto, the following condition number and entries shall be inserted, namely: –
Annexure
| Condition No. | Condition |
| (1) | (2) |
| “116. | If, at the time of import, –
(a) the importer furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from the designated officer in terms of O.M. No. L-110109(3)/1/2016-Trade (E-2625), dated 22nd February, 2024, issued by the Department of Animal Husbandry and Dairying, that the imported goods are meat and edible offal, of ducks, frozen (other than backs of ducks, frozen), satisfying the parameters specified in the Annex to the said O.M.; and (b) the importer furnishes to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, – i. a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Tourism recommending that the importer is a 3-Star and above operational hotel as per notification issued by Ministry of Tourism, Government of India, as amended, or ii. a valid restricted import authorisation issued under DGFT notification No. 66/2023, dated 06th March, 2024, as amended”; |
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1010024/ENG/Notifications