CUS CIR NO.80/2002 DATE 29/11/2002
- Document type
- Circular
- Reference no.
- H
- Dated
Inclusion of Stevedoring charges in the assessable value of imported goods
Inclusion of Stevedoring charges in the assessable value of imported goods
2. The issue has been examined. It is seen that the Honble Supreme Court of India, in the case of M/s Coromandal Fertilizers Limited Vs. Collector of Customs in Civil Appeal No. 2233-42/1988 with Civil Appeal no. 4307/1996 dated, 14.12.99 has held that it is open to the customs authorities not to assess landing charges at a percentage basis and to assess them at actuals. But if they do assess them on a percentage basis, they cover thereby all aspects of landing charges and it is not open to them to seek to add any amount thereto on the basis that this or that or the other was not covered thereby.
3. The issue, examined during the tariff conference of Commissioners at Goa on 2nd and 3rd November, 2000, concluded that the stevedoring charges are nothing but the charges for unloading of the cargo on the land mass. Therefore, there is no scope for further addition of stevedoring charges which are in fact unloading charges only.
4. In view of above, it has been decided not to include the stevedoring charges; in the assessable value of the imported goods, as they are adequately covered by the one percent of f.o.b value levied towards loading/unloading and handling charges under Rule 9(2) (b) of Customs Valuation Rules, 1988.
5. All the field formations are therefore, requested to finalize the provisional assessments pending at their ports in the light of the clarification as above. Difficulties, if any in this regard, may be brought to the notice of the Board immediately.
Sd/-
(N.J. Kumaresh)
Under Secretary to the Government of India