gj¨ ms‡hvRb Ki (gmK) cyw¯Kv bs-7

Avg`vwb ch©v‡q g~mK cÖ`vb

fwgKv t
e¨emvqx I †fv³v mvaviY‡K evsjv‡`‡k cÖPwjZ gj¨ ms‡hvRb Ki (gmK) e¨e¯’v
m¤c‡K© †gŠwjK aviYv cÖ`v‡bi D‡Ï‡k¨ wfbœ wfbœ welqe¯‘ m¤^wjZ 9(bq)wU cyw¯Kv cÖYxZ n‡q‡Q|
cyw¯Kv¸wji wk‡ivbvg wbgœiƒc t

cyw¯Kv bs-1 t gmK wbeÜb

cyw¯Kv bs-2 t DcKiY Ki †iqvZ
cyw¯Kv bs-3 t gmK PvjvbcÎ
cyw¯Kv bs-4 t gmK msµvš wnmve I bw_cÎ msi¶Y
cyw¯Kv bs-5 t msKzwPZ g‡j¨ gmK cÖ`vb
cyw¯Kv bs-6 t e¨vswKs, bb-e¨vswKs I exgv †mevq gmK cÖ`vb
cyw¯Kv bs-7 t Avg`vwb ch©v‡q gmK cÖ`vb
cyw¯Kv bs-8 t gmK e¨e¯’vq ißvwb Kvh©µg
cyw¯Kv bs-9 t gmK cwi‡kva I `vwLjcÎ cÖ`vb

cyw¯Kv¸wji ˆewkó¨ I welqe¯‘ m¤c‡K© Kv‡iv ‡Kv‡bv gZvgZ ev civgk© _vK‡j gmK
e„nr Ki`vZv BDwb‡Ui AšM©Z ÒU¨v·‡cqvm© mvwf©m UxgÓ [2q eviZjv miKvix Kvh©feb (6ô Zjv),
†m¸bevwMPv, XvKv, †dvbt 9362961] †K AewnZ Kivi Rb¨ Aby‡iva Kiv n‡jv|

eZ©gvb cyw¯KvwU‡Z (cyw¯Kv bs-7) G Avg`vwb ch©v‡q g~mK cÖ`v‡bi wbqg I c×wZ
e¨vL¨v Kiv n‡q‡Q|

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¾ g~j¨ ms‡hvRb Ki wK
g~j¨ ms‡hvRb Ki (g~mK) nj evsjv‡`‡k Drcvw`Z ev Avg`vwbK…Z cY¨ I †mev
evsjv‡`‡k mieiv‡ni Ici Av‡ivwcZ Ki| AvBb Øviv mywbw`©ófv‡e Ae¨vnwZ cÖvß ev
Ab¨ ‡Kvbfv‡e Ae¨vnwZcÖvß cY¨ I †mev e¨ZxZ evsjv‡`‡k cÖ¯‘ZK…Z ev Avg`vbxK…Z
mKj cY¨ Ges †mev GB Ki e¨e¯’vi AvIZvfy³| evsjv‡`‡k e¨emvwqK †jb‡`‡b cY¨ I
†mev mieivnKvix mKj e¨emvqxi wbKU †_‡K Drcv`b, cÖwµqvKiY Ges weZib avivi
cÖwZwU ch©v‡q GB Ki Av`vq Kiv nq|
Avg`vbxK…Z c‡Y¨i †¶‡Î Avg`vbxKviK ev Zvi wbhy³ cÖwZwbwai wbKU †_‡K ïé
KZ©„c‡¶i Øviv ¯^vfvweK Avg`vbx cY¨ Qvo cÖwµqvq Ges cY¨ Aegy³ Kivi c~‡e©
Avg`vwb ïé †h c×wZ‡Z cwi‡kva Ki‡Z nq †mB GKB c×wZ‡Z GB Ki Av`vq Kiv
n‡q _v‡K|

¾ Avg`vbxK…Z †Kvb ai‡bi c‡Y¨i Ici g~j¨ ms‡hvRb Ki cÖ‡`q

Ae¨vnwZcÖvß bq G ai‡Yi Avg`vbxK…Z mKj c‡Y¨i Ici g~j¨ ms‡hvRb Ki Av‡ivc
Kiv nq| mvaviYZt g~j¨ ms‡hvRb Ki AvBb 1991 Gi Zdwmj-1 G AšZf‚©³ ZvwjKvi
cY¨ Ges cÖÁvc‡bi gva¨‡g Ae¨vnwZcÖvß cY¨ Avg`vbx‡Z g~j¨ ms‡hvRb Ki
Av‡ivc‡hvM¨ bq|

¾ Avg`vwbK…Z c‡Y¨i g~j¨ ms‡hvRb Ki wbiƒcb c×wZ

Avg`vbx ch©v‡q g~j¨ ms‡hvRb Ki Av‡ivwcZ nq D³ c‡Y¨i ïévqb‡hvM¨ g~j¨, Avg`vbx
ïé Ges Ab¨vb¨ ïé I K‡ii (AwMÖg AvqKi I g~j¨ ms‡hvRb Ki e¨ZxZ) †gvU
cwigv‡Yi Ici| myZivs Ki‡hvM¨ g~‡j¨i Dcv`vb¸wji g‡a¨ AšZf©~³ i‡q‡Q c‡Y¨i
Avg`vbx g~j¨, cwienb LiP, ïé wbav©iY ¯’vb ch©šZ exgv LiP, Avg`vbx ïé, m¤c~iK
ïé Ges Ab¨vb¨ Ki|

¾ Avg`vbx ï‡éi wfwË g~j¨ wK iƒ‡c wbi~wcZ nq

wcGmAvB †Kv¤cvbx mieivnKvixi †NvwlZ g~j¨ wbwðZ K‡i GKwU ÔÔwK¬b wi‡cvU© Ae
dvBwÛsmÓ ev CRF cÖZ¨qYcÎ Bmy¨ K‡i| GB CRF g~j¨B nÕj Avg`vbx wej Ae Gw›Uª
Gi gva¨‡g †NvwlZ g~‡j¨i wfwË|

cY¨ wc.Gm.AvB fy³ †nvK ev bv †nvK, we‡k¦i †ewki fvM †`‡k ïé g~‡j¨i wfwË nÕjt-
y wewbgq g~j¨ ev Transaction Value
y Ae‡ivnx g~j¨ ev Deductive Value

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 y wnmveK…Z g~j¨ ev Computed Value

mvavib fv‡e †µZv I we‡µZv ci®ci m¤cK©hy³ bb Giƒc †¶‡Î Avg`vbx ¯’‡j
evwYwR¨K Pvjv‡b (Commercial invoice) D‡j−wLZ CIF Value (1% AeZiY
PvR©mn) n‡e ïé wbiƒc‡bi Rb¨ wfwËg~j¨|

mywbwÏ©ó wKQy c‡Y¨i Rb¨ Aek¨ Avg`vbx Ges ¯’vbxqfv‡e weµ‡qi †¶‡Î ÔU¨vwid g~j¨Õ
Av‡ivwcZ nq|

¾ Avg`vbx c‡Y¨i †NvwlZ g~j¨ MÖn‡Yi wel‡q ïé KZ…©c‡¶i ¶gZv

wcGmAvB †Kv¤cvbx KZ©„K g~j¨ cÖZ¨wqZ n‡jI Avg`vbx c‡Y¨i †NvwlZ g~j¨ wel‡q
AbymÜvb Kivi GLwZqvi ïé KZ©„c‡¶i i‡q‡Q| Giƒc †¶‡Î ïé KZ©„c¶ Zvi wbR¯^
c×wZ‡Z g~j¨ †Nvlbvi h_v_©Zv hvPvB Ki‡eb Dc‡iv³ wZb g~j¨ c×wZi †h †Kvb GKwU
wbq‡g| hw` Avg`vbxKviK Dchy³ c×wZ‡Z wba©vwiZ g~j¨ MÖnY K‡ib, Ges Avg`vbxïé
cwi‡kva K‡ib, †m‡¶‡Î D³ g~‡j¨i wfwˇZ g~mK g~‡j¨i wfwË wbYx©Z n‡e|

¾ Avg`vbx ch©v‡q g~j¨ ms‡hvRb Ki cÖ`v‡bi ¯^c‡¶ cÖ‡qvRbxq `wjjvw`i msi¶Y

Avg`vbx ch©v‡q g~j¨ ms‡hvRb Ki cÖ`v‡bi cÖgvb ¯^iƒc wbgœwjwLZ KvMR cÎ msi¶Y
Ki‡Z nqt
y Avg`vbx wej Ae Gw›Uª
y ïé KZ©„c‡¶i iwk`, G‡mm‡g›U †bvwUk, wiwjR AW©vi (†hwU cÖ‡hvR¨)
y Avg`vbx msµvšZ evwYwR¨K KvMR cÎ †hgb-
- FYcÎ
- Bbf‡qm
- cwienb e¨q PvjvbcÎ (weGj/GqviI‡q wej/UªvK iwm`/†ij iwm`)
- c‡Y¨i Drm mvwU©wd‡KU
- mieivnKvix‡K g~j¨ cwi‡kva Kivi cÖgvb cÎ
- exgv LiP Pvjvb cÎ (Kfvi †bvU I wcÖwgqvg iwm`)

¾ AwMÖg †UªW f¨vU wK ?

Kiv‡ivc‡hvM¨ mKj c‡Y¨i e¨emvqx ch©v‡q g~j¨ ms‡hvRb Ki Av‡ivc‡hvM¨| ¯’vbxq
ch©v‡q c‡Y¨i Avg`vwbKviK‡`i wbKU †_‡K e¨emvqx ch©v‡qi Ki Av`vq mnRZi Kivi
j‡¶¨ ¯’vbxq e¨emvqx ch©v‡qi Ki Avg`vwb ch©vq AwMÖg Av`vq Kiv n‡q _v‡K| D³
Ki‡K AwMÖg †UªW f¨vU (ATV) ejv nq|

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¾ ATV Kv‡`i †¶‡Î cÖ‡hvR¨ Ges wK nv‡i Av`vq Kiv nq t
ATV e¨e¯’v evwYwR¨K Avg`vbxKviK‡`i Rb¨ Avewk¨K| Avg`vbxK…Z Pvjv‡bi Rb¨ ïé
Kg©KZ©v KZ©„K wbiƒwcZ g~‡j¨i mv‡_ cÖ‡hvR¨ Avg`vbx ïé I m¤c~iK ïé (hw` _v‡K)
†hvM K‡i cÖvß †gvU g~‡j¨i Dci 10% g~j¨ ms‡hvRb †hvM K‡i cÖvß g~‡j¨i Dci 1.5%
nv‡i ATV ev AwMÖg g~mK Av`vq‡hvM¨ n‡e|

¾ ev‡RqvßK…Z cY¨ wbjv‡g µqKvix‡K Ki w`‡Z n‡e wK-bv

ïé KZ©„c¶ KZ©„K ev‡RqvßK…Z cY¨ wbjvg µqKvix‡K Zuvi µq g~‡j¨i Ici e¨emvqx
wnmv‡e 1.5% g~j¨ ms‡hvRb Ki cÖ`vb Ki‡Z n‡e|

¾ cY¨ Avg`vbxKv‡j AšZf©~³ Ab¨vb¨ Ki

Avg`vbx KviKMY‡K Avg`vbx ch©v‡q g~j¨ ms‡hvRb Ki e¨ZxZ wbgœwjwLZ ïé Ki
cwi‡kva Ki‡Z nqt-

Avg`vbx ïét
Avg`vbxKviK‡K c‡Y¨i U¨vwid †kªYx web¨vm Abymv‡i ïévqb‡hvM¨ g~‡j¨i 0% †_‡K
25% Gi mywbw`©ó nv‡i Avg`vbx ïé cwi‡kva Ki‡Z nq|
m¤c~iK ïét
GKwU e¨vcK cY¨ ZvwjKv Abymv‡i 15% †_‡K 350% ch©š@ (15, 25, 65, 100, 250,
350) wewfbœ nv‡i m¤c~iK ïé Av`vq nq| GB cY¨ ZvwjKv g~j¨ ms‡hvRb Ki AvBb
1991 Gi Z…Zxq Zdwmj Gi AšZf©y³ Kiv n‡q‡Q|
AwMÖg AvqKit
cÖwZ erm‡ii A_© AvBb Øviv wbw`©ó wewfbœ nv‡i Avg`vbx c‡Y¨i Dci AwMÖg AvqKi
Av‡ivc Kiv nq hv Avg`vwbKviK‡K cwi‡kva Ki‡Z nq|

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