Download Document

Circular No. 38/2019-Customs
F. No. 450/127/2016-CusIV
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
*****
Room No. 227B, North Block, New Delhi.
Dated the 21
st
November, 2019
To,
All Principal Chief Commissioners/Chief Commissioners of Customs/ Customs
(Preventive.)
All Principal Chief Commissioners/ Chief Commissioners of Customs & Central Tax
All Principal Commissioners/ Commissioners of Customs/ Customs (Prev.)
All Principal Commissioners/ Commissioners of Customs and Central Tax

Sir/ Madam,
Subject: Amendment in Import policy of Iron & Steel and incorporation of policy
condition in Chapter 72, 73 and 86 of ITC(HS), 2017 Schedule-1- reg.
Kind reference is invited to DGFT Notification No.’s 17/2015-2020 & 32/2015-20
dated 05.09.2019 & 13.11.2019 respectively. Further vide Circular No. 29/2015-20 dated
04.10.2019, DGFT has issued FAQs clarifying the scope of the notifications on the
introduction of the Steel Import and Monitoring System (SIMS).
2. The DGFT Notification No. 17/2015-2020 dated 05.09.2019 amends the import
policy for certain goods falling under Chapter 72, 73 and 86 of ITC (HS), 2017 as annexed
to the said notification from ‘free’ to ‘free subject to compulsory registration under Steel
Import Monitoring System (SIMS)’. The Steel Import Monitoring System (SIMS) shall
require importers to submit an advance information on an online system for import of
items in the Annex and obtain an advance automatic registration number by paying the
prescribed registration fee.

3. The necessary changes related to SIMS have been operationalized in ICES. Bills
of Entry for import of goods falling under the above said notification of DGFT shall
mandatorily be filed in accordance with ICES Advisory 25/2019 issued by Directorate of
Systems from 21.11.19. The above changes have been separately communicated to the
various Customs Brokers Associations and RES software providers by Directorate of
Systems. However, the same may further be given publicity by way of Trade notices.

4. It is further clarified that while the declaration of SIMS registration number and
other required details is mandatory in the Bills of Entry, the Customs officer need not

insist the importer to submit any further documentary proof of the registration at the
time of verification or examination.

5. Further, as clarified by Policy Circular No 29/2015-20 dated 04.10.2019 issued
by DGFT, the following points are to be noted:
a. SIMS registration will not be applicable on air-freighted goods as this mode is
used for emergency/small volume-high value goods required at short notice.
b. Once SIMS registration has been obtained, any number of consignments can be
imported by a single SIMS registration within the validity of the registration.
c. SIMS is applicable to imports through Advance Authorisation, DFIA and imports
to SEZs.
d. SIMS shall not be applicable to returnable steel racks imported on temporary
import and on FOC basis as they are not meant for domestic consumption.

6. Difficulties, if any, may be brought to the notice of the Board.
Yours faithfully


(Zubair Riaz)
Director (Customs)