Import of Goods at Concessional Rate of Duty

The Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022. NOTIFICATION No. 74/2022 – Customs (N. T.)

G.S.R. 692(E).—In exercise of the powers conferred by section 156 of the Customs Act, 1962 (52 of 1962), and in supersession of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, except as respect things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely: –

1. Short title and commencement. – (1) These rules may be called the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022.
   (2) They shall come into force on the date of their publication in the Official Gazette.
   
2. Application. –
   (1) These rules shall apply where –
   a. a notification provides for the observance of these rules;
   b. an importer intends to avail the benefit of any notification and such benefit is dependent upon the use of the goods imported being covered by that notification for the manufacture of any commodity or provision of output service or being put to a specified end use.

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