Thursday, October 24, 2019


**Remarks updated on : 05.09.2020
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Refer below our previous post for 2020 online exam :


Dear friends,

As you are aware CBLR18 Rule 6 March 2020 exam will be conducted online with negative marks for wrong answers. In objective type exams exact answer is must hence Rule 6 exam preparation strategy is completely changed and candidates needs to have in depth knowledge of Customs Act 1962 and all important regulations. Because of negative mark system a candidate has to answer at least 105 questions correctly. Because 105 Q x 3 marks = 315 less 45x-1 marks 45 = Minimum passing marks  = 270 hence you need to target at least 115 correct answers for safer side.

Unlike G card exams, apart from usual customs clearance procedures candidates will be tested for their in depth knowledge in Customs Act, Customs Tariff Act, GST, CBLR’18, Important customs regulations and rules, Inco terms 2020, LC procedures, allied Acts such as FSSAI, BIS etc.,

Now let us see how to crack CBLR’18 Rule 6 exam ??

Based on past experience, I suggest the following shall be the best strategy to crack Rule 6 exam;

A.    Candidates should know Customs Act 1962 thoroughly right from its year of enactment.
1.When Customs Act enacted & what is its Act number? Ans: 1962  & Act 52 of 1962
2.How many chapters are there in Customs Act & How many sections ? Ans: 17 chapters And 161 sections

B.    Candidates must by heart all important section numbers and its section title.
1.Which section deals with Prohibition of import and export of goods ? Ans: Sec11
2.Which section deals with power to grant exemption from duty ? Ans : Sec 25

C.   Especially following sections candidate will be expected to strong enough ;
Sections 2, 7,  11, 12,13, 14, 15, 16, 17, 18, 20, 21,22, 23, 25,26A,  27,28, 28AA,  28J, 30, 45, 46, 47, 48, 49, 50, 51, 53, 54 59, 60, 61, 65, 69, 74, 75, 77,84, 85, 92, 104, 105, 106A, 107, 110, 110A, 111,112,113,114,114A, 115,122, 127B, 128, 129, 130, 130E, 135, 142, 144, 147, 156, 157 

D.   Candidates should know the following areas in detail practically;
CBLR’18 regulations ( Obligations of Customs Broker is very important )  2.import/export documentation 3.Warehousing 4.Duty assessment and valuation including Customs Valuation Rules 2007 ( import/export ) 5. Refund of Duty 6.Transit, transshipment & coastal trade 7.Duty Draw back and Export promotion schemes 8.Baggage, import and export by Post and Courier 9.Adjudication, confiscation and penalty 10. Post clearance audit and Risk Management system 11. Free trade agreements, COO requirements and duty exemptions

E.    Do not miss latest and important basic points related to Indirect tax !!!
For example IGST applicability on imports, when BE late filing charges introduced ? within how many days from IGM Inward date we need to file BE ?  How much late filing charges imposed and it’s slab ? what is SVB and its important notifications governing SVB procedures ? SIIB role etc.,

F.    By heart important notification numbers !!!
Example : Reimport notifications 45 & 46 of 2017 and its differences

G.   Customs Tariff Act 1975
Even though it is practically impossible to memorize all the tariff items, by heart chapter number and its chapter heads. Don not miss to study chapter 77 is reserved for future use  !!!! Study General interpretation Rules and understand it.

All the best

Prepared By

Rajesh Audithyan, MBA, ACS, LL.B,
CBLR13 Rule 6 qualified
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Date of Issue : 20.10.2019

Tuesday, October 8, 2019

Do you know ? IGST 0.1% only applicable on purchase when the buyer intend to export !! Very important GST notification unknown to many Merchant exporters and Customs Brokers !!!

When compared to past 41 months Indian export data, August 2019 is the worst month since Exports from India is reduced to 6%. Another side Exporters are facing cash crunch due to delay and confusions in IGST refund. Even though various IGST refund week programmes are conducted still Exporters are not getting refund on time to invest back in Exports.

Let us see one important mechanism with which merchant exporters can control cash outflow by way of GST. Illustration : A Chennai based exporter buys turmeric from a Erode based seller and plans to export it as it is. Now he has to buy the product @ 5% GST then apply for IGST refund. But he can pay only 0.1% GST under notification 41/2017 and even get it back after completion of export process.  

Following are the key points ;

·     Notification No 41/2017 Integrated Tax (Rate) dated 23rd October, 2017
·    Applicable for transaction between GST registered seller and registered merchant exporter only
·  Merchant exporter must be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce
·  Product has to be delivered to Port/ICD/CFS/dock directly OR directly to a registered warehouse from where the said goods shall be move for exports customs clearance
·  Merchant exporter can bring export cargoes from various suppliers to his registered warehouse to aggregate goods before export
·        Procurements under this Notification has to be exported within 90 days
·  After export process Merchant exporter has to give copy of Shipping bill to supplier for his GST compliance. Here very importantly he shall give a copy after blocking his overseas buyer name address and price in marker pen to keep his commercials confidential.