11 January 2014
we are registered with Maharashtra STATE EXCISE,M.VAT,Income Tax also. we have to export some goods and require FACTORY STUFFING permission. Central Excise is not applicable to our products hence not registered for it. how can we get permission for factory stuffing.State Excise Officer is available in our bonded warehouse.
Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs
Circular No. 20/2010-Customs
North Block, New Delhi 22nd July, 2010
To
All Chief Commissioners of Customs / Customs (Prev.).
All Chief Commissioners of Customs & Central Excise.
All Commissioners of Customs / Customs (Prev.).
All Commissioners of Customs (Appeals).
All Commissioners of Customs & Central Excise.
All Commissioners of Customs & Central Excise (Appeals).
Subject: Provision of single factory stuffing permission valid for all Customs Houses – regarding.
Sir/ Madam,
I am directed to invite your attention to Board's instructions issued vide telex/letter F.No.434/47/95-Cus.IV, dated 9.10.95, Circular No. 90/98-Cus dated 8/12/98 and Circular No. 60/2001-CUS dated 1st November, 2001 regarding Permission for factory stuffing.
The Task Force of the Department of Commerce to reduce transaction cost involved in exports has recommended the grant of a single factory stuffing permission valid for all the customs stations instead of customs station wise permission. This recommendation has been accepted by the Government. Accordingly, it has been decided by the Board to provide for the grant of a single factory stuffing permission valid for all the customs stations instead of customs station wise permission. The facility will be subject to the following safeguards: The exporter may be asked to furnish to customs a list of customs stations from where he intends to export his goods.
The customs house granting the factory stuffing permission should maintain a proper register to keep a track-record of such permissions, and also create a unique serial number for each of such permissions.
The customs house granting the factory stuffing permission should circulate the permission to all customs houses concerned. The communication should clearly indicate the name and contact details of the Preventive Officer/Inspector and Superintendent concerned of the customs house granting the permission as well as those of the Central Excise Range concerned to facilitate real time verifications, if required.
In case, something adverse is noticed against the exporter, the customs station concerned shall promptly intimate the customs house which has granted the permission, which will, in turn, withdraw the permission, and inform to all customs houses concerned. Board’s earlier instructions/circulars stand modified to the extent mentioned above.
These instructions may be brought to the notice of all concerned by way of issuance of suitable Public Notice / Standing Order.
Difficulties, if any, in implementation of the Circular may be brought immediately to the notice of the Board. Yours sincerely
(Navraj Goyal) Under Secretary (Customs) Internal Circulation- As usual. F. No.450/ 98 /2010-Cus.IV