Rule 6. Importer to give information regarding receipt of imported goods and maintain records

Official text

l Rule6. Importer to give information regarding receipt of imported goods andmaintain records. —

(1)The importer shall provide information of the receipt of the imported goods inthe premises, where the imported goods shall be put to use for manufacture of goods or job work or for rendering output service within twodays (excluding holidays, if any) of such receipt to the Jurisdictional CustomsOfficer.

(2)The importer shall maintain an account in such manner to clearly indicate the quantity,-

(i) and value ofgoods imported;

(ii) of imported goods consumed;

(iii) of goods sent for job work, natureof job work carried out;

(iv) of goods received after job work;

(v) of goods re-exported, if any, underrule 7; and

(vi) remaining in stock, according tobills of entry, andshall produce the said account as and when required by the Deputy Commissionerof Customs, or, as the case may be, the AssistantCommissioner of Customs having jurisdiction over the premises or where theimported goods shall be put to use for manufacture of goods or for renderingoutput service.

(3)The importer shall submit a quarterly return, in the form appended to theserules to the Deputy Commissioner of Customs, or, as the casemay be, the Assistant Commissioner of Customs having jurisdiction overthe premises where the imported goods shall be put to use for manufacture ofgoods or for rendering output service, by the tenth day of the followingquarter.