Circular No.09 /2023-Customs dated 30 March 2023

Key Pointers –

• 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.
• 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.
• In 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 Deposits with respect to Goods imported or exported in Customs stations where Customs Automated System is not in place; Deposits with respect to Accompanied baggage; Deposits with respect to Goods imported or exported at International Courier Terminals; and Deposits, other than those used for making electronic payment of duty or tax.
• In second phase, from 01.05.2023, the exemptions cited above would continue, except for the deposits with respect to goods imported or exported at International Courier Terminals.
• After the introduction of second phase, subsequently the functionalities like Registration for availing ECL, The manner of maintaining ECL and modes of deposits into the ECL, The manner of utilising ECL to make the payments, Modes enabled for deposit into ECL, the process of refund of balance in ECL shall be developed in ECL.
• Any difficulty faced by stakeholders needs to be brought to the notice simultaneously at dircus@nic.in and icegatehelpdesk@icegate.gov.in.