Sub: APVAT Act & CST Act – Transport of Goods imported from outside the country -Documents required-Certain instructions- Regarding.

Ref: 1. GO Ms No 26, Rev CT Dept dt 05-02-2015.

2 .Circular in CCT's Ref no A.I(1)/45/2014 dt 18-03-2015, 02-04-2015,22-05-2015 and 06-06-2015

3. Circular in CCT's Ref. No. Enft/E3/422/2015 dt:06.05.2015

The circular instructions were issued in the references cited on the system of Transporter registrations, generation of e-way bills and Transporter declarations for inter-state movement of goods.

Certain representations are received from dealers outside the state of Andhra Pradesh who import goods through seaports in the state that they are facing difficulties while transporting the goods vehicles and requested to clarify the rule position on the documents to be accompanied during transit.

The dealers registered in other state, who import the goods through seaport located in the state of Andhra Pradesh, intend to use Form 602 for transporting the goods to outside the state, without using the waybill of its branch, which has got registration in the state of Andhra Pradesh. They requested to issue instructions in this regard.

In this regard, the relevant Rule 33 of APVAT Rules2005 is as follows:

(1) When the goods are transported after clearance from a seaport, on behalf of a dealer not registered under the Act, the clearing or forwarding agent , as the case may be, notwithstanding that such agent is not a dealer registered under the Act or any other person incharge of the goods vehicle or vessel,who, on behalf of such agent or importer transports the goods from the sea port shall carry with him the following documents in respect of the goods carried in the goods vehicle or vessel, namely-

a) A trip sheet or logbook, as the case may be

b) A delivery Note in Form 602

c) Copy of the foreign seller's invoice with the copy of bill of entry and

d) Letter from the importer or clearing or forwarding agent to the consignee, specifically mentioning the description, quantity and value of the goods imported:

Provided that, in case goods are imported by a dealer registered under the Act, it is sufficient, if the goods are accompanied by a waybill in Form X or Form 600 instead of Delivery note in Form 602.

(2) A clearing or forwarding agent/importer from outside the state of Andhra Pradesh shall obtain the required number of Delivery notes in Form 602 from the Commercial Tax Officer, having jurisdiction over the seaport, by producing evidence of import of goods including nature of goods, quantity and value of goods.

(3) A clearing or forwarding agent at a seaport shall furnish information relating to consignments cleared by him during the previous month to the Commercial Tax Officer , having jurisdiction over the seaport, so as to reach him on or before the tenth day of the succeeding month.

If the importing dealer registered in other state is also registered in the state of Andhra Pradesh, the clause (d) of subrule (1) of Rule 33, simply allows such dealer to use waybill in Form 600 instead of Form 602. It does not mean that, there is bar on the importing dealer, who intends to take goods outside the state to obtain Delivery Notes in Form 602 from the Commercial Tax Officer having jurisdiction over the seaport. The importer from outside the state shall also carry with the goods vehicle the Transport declaration in Form 651, in addition to the documents mentioned above.

Hence the Commercial Tax Officers having jurisdiction over seaport may issue Form 602s to the importers from outside the state, whether they are registered in Andhra Pradesh or not. However, they have to obtain the details of consignments cleared by the importers in the previous months.

The Deputy Commissioner (CT)s and other officers in the divisions are directed to bring this to the notice of the Dealers/Transporters Associations in their jurisdiction.

Sd/- J.Syamala Rao,

Commissioner of Commercial Taxes

Andhra Pradesh