Baggage - Exemption to import of vehicles and parts by tourists.

Document Text

Notification No. 296/76-Customs Dated 2-8-1976 Vehicles etc.- imported by Tourists under Triptyque or carnet de passage. In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (2) of the Table below when imported into India, from the duty of customs and the additional duty leviable thereon to the extent indicated in the corresponding entry in column (3) of the said Table, subject to the conditions specified in the corresponding entry in column (4), thereof. of the TABLE Sl.No Name goods (a) Vehicles as defined in Article 1 the of Convention. 1 (b) and Fuel component parts in referred Articles 3 and 4 respectively of the Convention. to of Extent Exemption the Whole of duty of customs leviable hereon the under First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and the additional leviable duty thereon under section 3 of the said Act. Conditions of Exemption (1) The importer shall: (a) be a member of an Automobile Club or Association belonging to the Federation of Alliance Internationale De Tourisme; (b) produce the proper to officer for the purpose of the same being duly signed and stamped by him the triptyque or carnets de passages-en- douane issued by the Alliance Internationale De Tourisme in the form approved and issued to him by a Club or Association the guaranteed Federation of Indian Automobile Association and in respect of which all the rules conditions and to triptyque carnets de or passages-en-douane have been complied with; and (c) satisfy the proper officer and that component parts, which he has in all imported, correspond vehicles relating the by respects with those described in the triptyque or carnets de passages-en-douane and for this purpose produce the said vehicles and component parts for examination and record of particulars by such officer. (2) The period of retention of the vehicle in India does not exceed six months: Provided that where a vehicle imported under triptyque or carnets de passages-en-douane is exported out of India and is re- imported within the period of six months from the date of its exportation from India, then for the purpose of determining the total period of retention of the vehicle in India after such re-import will be added to the period of its retention in India after first importation Provided further that where the Central Government the Commissioner of Customs is satisfied that it is necessary in the public interest so to do, it may extend the period of six months by a further period of Generally six months.(3) subject to the provisions of the Convention. (1) The vehicle is garaged, is being except when repaired premises in approved by the Commissioner of Customs under a double lock, one of the owner and the other of the Customs, provided that where the holder of the importation temporary the person documents or it a or 2 Vehicle (including component parts) referred to in the Convention which is permitted be in accordance with conditions to imported the the Whole of duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 of (51 1975), and the additional duty 3 or specified against serial number 1 above and which, on account of accident requiring repairs of the vehicle or due to or death the the of illness holder the of temporary importation documents, a person accompanying family him or a member, is not exported out of India within the date of importation. Vehicles component parts referred the in to Convention, other those than - in specified serial number 2 above, which are permitted to imported in be accordance with the conditions specified against serial number 1 above and which are ex ported out of India. and leviable thereon under section 3 of the said Act. accompanying him or his family members is hospitalized then this condition shall not apply. (2) The vehicle is re-exported before the expiry of six months from the date of its importation into India extended by the period or hospitalization referred to in condition (1) above. garaging of The holder of the carnet continues to re- main in India during the period of retention of the vehicle in India. So much of the of duty customs and additional duty as is equal to the amount of drawback by calculated taking into account the use of the vehicle from the date of its first entry to India into the date on which the vehicle is finally re- exported after six months within, and one year of the of date importation. Explanation - In this notification "Convention" means the Customs Convention on the Temporary Importation of Private Road Vehicles. 2. Nothing contained in this notification shall apply to - (a) legal persons referred to in article 1(e) of the Convention; (b) persons normally resident outside India/ who on the occasion of temporary visit to India take up paid employment or any other form of gainful occupation. Notification No. 296-Cus. dated 2-8-1976 as amended by Notifications No. 53-Cns., dated 1-5-1977; No. 160/94-Cns., dated 8-8-1994 and No. 101/95-Cus., dated 26-5-1995.

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