The Central Board of Indirect Taxes and Customs (CBIC) on March 30, 2023, issued a notification regarding the Phased Implementation of Electronic Cash Ledger (ECL) in Custom
The phased introduction of ECL is aimed at leveraging technology and reforming the payment process, related to the clearance of goods as the deposit may be held in ECL by the Trade for making subsequent transaction-wise payments of various types.
The following has been stated namely: -
• The ECL functionality, provides enabling provision whereby the importer, exporter, or any person liable to pay the duty, fees, etc., under the Customs Act, has to make a non-interest-bearing deposit with the government for the purpose of payment.
• In the first phase from April 01, 2023, till April 30, 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 March 30, 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
IV. Deposits, other than those used for making electronic payments of:
a. any duty of customs, including cesses and surcharges levied as duties of custom.
b. integrated tax.
c. Goods and Service Tax Compensation Cess
d. interest, penalty, fees, or any other amount payable under the Act, or Customs Tariff Act, 1975.
• In the second phase, from May 01, 2023, the exemptions mentioned would continue, except for the deposits with respect to goods imported or exported at International Courier Terminals. (In other words, payments relating to courier shipments would be required to be done through ECL from May 01, 2023, onwards
• After the introduction of the second phase, subsequently, the following functionalities shall be developed in ECL namely: -
(i) Auto-debit of self-assessed amount from the ECL when liability becomes due
(ii) payments made on own ascertainment for various purposes such as pre-deposits for filing appeals etc.
(iii) other sums due for payment by shipping lines, customs brokers, etc
(iv) payment towards the collection of fees, charges, etc., including by Participating Government Agencies (PGAs), during import or export
• in case of any difficulty faced by stakeholders needs to be brought to the notice simultaneously at [email protected] and [email protected]
[Circular No. 09/2023-Customs]
