Phased Implementation of Electronic Cash Ledger in Customs
Phased Implementation of Electronic Cash Ledger (ECL) in Customs w.e.f 01.04.2023
The Electronic Cash Ledger (ECL) functionality is envisaged in Section 51A of the Customs Act, 1962. It provides enabling provision whereby the importer, exporter or any person liable to pay duty, fees etc., under the Customs Act, has to make a non-interest-bearing deposit with the Government for the purpose of payment. The Customs (Electronic Cash Ledger) Regulations, 2022 (ECLR) notified vide No. 20/2022-Customs (N.T) dt. 30.03.2022 govern the manner of operationalization of ECL and related aspects. The statutory provision came into force on 01.06.2022.
2. Pending development of IT infrastructure and necessary integration with authorized banks, RBI and Pr.CCA(CBIC), all the deposits classes were exempted till 31.03.2023, vide notification no. 47/2022-Customs (NT) dt. 31.05.2022, as amended, from provisions of section 51A. Considering the present state of development and integration, and on basis confirmation from RBI, Pr.CCA and DG Systems, Board has decided to enable ECL in phases from 01.04.2023.
3.1In the first phase from 01.04.2023 till 30.04.2023, the exemption to deposit from the provisions of section 51A shall be restricted to the following vide Notification No.18/2023-Customs (NT) dated 30.03.2023, namely, –
I. Deposits with respect to Goods imported or exported in Customs stations where Customs Automated System is not in place;
II. Deposits with respect to Accompanied baggage;
III.Deposits with respect to Goods imported or exported at International Courier Terminals;