Dated 25th January, 2023

vide notification No. 48/2022

Clarification on Queries on Implementation of Paper Import Monitoring System (PIMS)

The DGFT vide Policy Circular No. 45/2015-20 has responded to certain queries raised:

  • Registration under PIMS is mandatory, irrespective of the volume and regardless to the mode of transportation(Air/Sea/Land).
  • No registration under PIMS is required for import of samples of FOB value of Rs 10000, irrespective of the quantity.
  • Registration under PIMS is mandatory, regardless of the purpose of imports of paper products under any scheme (AA, IGCR, EOU, SEZ)
  • PIMS registration is compulsory for import, into SEZ/FTWZ or by an EOU, of items covered under PIMS.
  • No registration is required by the DTA unit at time of custom clearance from the SEZ/FTWZ/EOU to DTA, if no processing has taken place of the item of paper that has already been registered under PIMS at the time of entry into a SEZ/FTWZ/EOU.
  • If processing has taken place in the SEZ/FTWZ/EOU w.r.t change in HS code, then the importer in DTA will have to register under PIMS, if the processed items falls under any of the tariff.

Policy Circular No 45/2015-2020 dated 23.01.23

Recent Amendments in GST

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Recent Amendments in GST

Recent Amendments in GST
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BT Associates, India

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Twenty years of experience in tax practice. Specialist in structuring & planning and tax optimization under indirect tax. Lead eastern India indirect tax practice of Ernst & Young in past.