Tourists - Indian & Foreign Citizens coming on short trips
Who is a Tourist ?
A tourist is a passenger (either an Indian or a Foreign Passport holder)
a) who is not normally a resident in India;
b) who enters India for a stay of not more than six months in the course of any
twelve months period for legitimate non-immigrant purposes, such as :
touring, recreation, sports, health, family reasons, study, religious pilgrimage, or
business.NOTE : These rules are applicable to Indian Citizens who are staying/working abroad on a visa and coming to India on a short trip with the intention to return abroad and foreign citizens of Indian / Foreign origin coming to India on a short trip with the intention to return abroad. A short trip is as defined at point (b) above.
How much articles may be carried into India free of duty by a Tourist ?
A tourist arriving in India shall be allowed clearance free of duty articles in his bonfide baggage to the extent as mentioned below:-
Origin and route of visit of Tourist Articles allowed free of duty
1. Tourists of Indian origin coming to India except tourists of Indian origin coming by land routes as specified in Annexure IV of the Baggage Rules.
Used personal effects and travel souvenirs, if -
(a) These goods are for personal use of the tourist, and
(b) These goods, other than those consumed during the stay in India, are to be taken back when the tourist leaves India for a foreign destination.
(ii) Articles as allowed to be cleared under rule 3 or rule 4 of the Baggage Rules 1998 (that is duty free allowances applicable to Residents). (***)
2. Tourists of foreign origin except those of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan or of Pakistani origin coming from Pakistan.
(i) Used personal effects and travel souvenirs, if
(a) These goods are for personal use of the tourist, and
(b) These goods, other than those consumed during the stay in India, are taken back when the tourist leaves India for a foreign destination.
(ii) Articles upto a value of Rs. 8000/- for making gifts.(###)
3. Tourists of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan.
No free allowance.
4.
Tourists –
(i) of Pakistani origin coming from Pakistan other than by land routes;
(ii) of Pakistani origin or foreign tourists coming by land routes as specified in Annexure IV of the Baggage Rules.
(iii) of Indian origin coming by land routes as specified in Annexure IV of the Baggage Rules.(i) Used personal effects and travel souvenirs, if
(a) These goods are for personal use of the tourist, and
(b) These goods, other than those consumed during the stay in India, are taken back when the tourist leaves India for a foreign destination.
(ii) Articles upto a value of Rs. 6000/- for making gifts.(###)
(***) This means that passengers of Indian origin (Indian and Foreign citizens) except those coming from Pakistan by land route will get, in addition, the same duty free allowances and benefits as applicable to Indian residents returning India after a trip abroad. Duty is payable as per the rates prescribed for Residents if goods are brought in excess of the free allowance.
(###) Duty is payable as per the rates prescribed for Residents if goods are brought in excess of the free allowance.
How much cigarettes, cigars, tobacco and alcoholic liquors can be brought by a tourist ?
Following quantities of Tobacco products and Alcohols may be included for import within the respective duty free allowances or allowance for making gifts mentioned at Sl. No. 1 to 4 above, as the case may be :
(1) 200 cigarettes or 50 cigars or 250 gms tobacco.
(2) Alcoholic liquor & wines upto 1 litre each.Duty has to be paid if -
(a) items have been brought within the prescribed limits but duty free allowance is exhausted.
(b) items are brought in excess of the prescribed limits, although the duty free allowance is not exhausted.What is the duty on Cigarettes, cigars, tobacco, alcoholic liquors brought in excess of the above stated amount or exceeding the duty free allowance limit?
Alcoholic drinks and Tobacco products imported in excess of the free allowance are charged to duty at the rates applicable to their commercial imports and not at the usual baggage duty rate. The approximate rates of duty for these items are as follows:-
(1) Cigarettes 30% Basic + various amounts of Addl. Duty based on length as per C.Ex Duty rates.
(2) (a) Wine/Beer/Champagne upto US$25 per case* :- 260.6% of the CIF value.
(b) Whisky/Cognac/Brandy/Gin/Rum/Vodka -
upto US$ 10 per case* : 547% of the CIF value.
over US$ 10 to US$ 20 per case* : 416.12% of the CIF value.
(3) (a) Wine/Beer/Champagne over US$25 and upto US$ 40 per case* :- 208.06% of the CIF value.
(b) Whisky/Cognac/Brandy/Gin/Rum/Vodka -
over US$ 20 to US$ 40 per case* : 286.34% of the CIF value.
(4) Alcoholic Drinks over US$ 40 per case* :
(a) Wine/Beer/Champagne - 146.26% of the CIF value.
(b) Whisky/Cognac/Brandy/Gin/Rum/Vodka - 234.84% of the CIF value.* 1 case = 9 litre. Pro-rata calculation to be made to determine value where the beverage comes in packages other than cases.
The above rates are the minimum prescribed rates. The actual rate of duty may be more depending on the actual value of the liquor due to the nature of the prescribed Additional Duty rates. For example, the Additional Duty rates for Whisky valued between US$20 and US$40 has been prescribed as 50% or US$53.2 per case, whichever is higher. The calculation above has been made using the % value. However, if the duty using $53.2 comes higher, then that is to be taken instead of the % value. Similar Additional Duty rates are prescribed for other slabs also. The above rates are meant for the passengers to have an idea of the minimum duty rates. Please consult the Customs Tariff if you need the exact duty rates.
What are the Personal Effects allowed duty free in respect of tourists? Are those different from those allowed duty free in respect of Residents coming from a trip abroad?A comprehensive list of what constitutes "Personal Effects" (which can be brought in free of duty subject to condition of re-export) in respect of Tourists coming to India ( includes Indian passport holders/Indian Citizens living abroad coming on short trip to India. ) is as below :
(i) Personal jewellery
(ii) One camera with film rolls not exceeding twenty.
(iii) One video camera/camcorder with accessories and with video cassettes not exceeding twelve.
(iv) One pair of Binoculars
(v) One portable color television (not exceeding 15 cms in size)
(vi) One music system including compact disc player.
(vii) One portable typewriter.
(viii) One perambulator.
(ix) One tent and other camping equipment.
(x) One computer (laptop/notebook).
(xi) One electronic diary.
(xii) One portable wireless receiving set (transistor radio).
(xiii) Professional equipment, instruments and apparatus or appliances including professional audio/video equipments.
(xiv) Sports equipments such as one fishing outfit, one sporting fire arm with fifty cartridges, one non-powered bicycle, one canoe or ranges less than 51 meters long, one pair of skids, two tennis rackets, one golf set (14 pcs. with a dozen of golf balls).(xv) One cell phone.
A tourist is supposed to take back the items which have not been consumed during the stay in India when he/she returns.Although the Baggage Rules allows only used personal effects, it is not the intention of the Customs dept. to verify the newness of every product which a traveller brings, as long as it is not a prima facie new item in their original packing which can be disposed off readily.
No endorsement is made on the passport as per CBEC Circular No. 12/2000 dt.18.2.2000. There is no provision in the Baggage Rules to endorse passport, which is a valuable legal document. All genuine tourists are to be allowed to bring in personal effects etc. without endorsement on the passport and without payment of duty, subject to the prescribed conditions. However, it is the responsibility of the Customs Officer to ensure as far as practicable that the passenger is a genuine tourist and that he/she intends to take the items back abroad during his/her return.Note : Personal Effects that are allowed duty free in respect of tourists are different from the personal effects allowed duty free in respect of Residents of India coming back from a trip abroad and the two are not to be confused. Usually, the personal effects in respects of Residents are also allowed duty free in respect of tourists but the reverse is not true. The personal effects allowed in respect of tourists are to be taken back abroad during their return.
Does the Customs Officer make any scrutiny before allowing duty-free the personal effects of tourists ?
Since no endorsement is made on the passport of the tourist, it is the responsibility of the Customs Officer to ascertain, as far as practicable, whether the passenger is a genuine tourist and if so, whether he/she intends to return abroad within the prescribed period with the personal effects being allowed free of duty. While the Baggage Rules do not specify any methodology, usually the practice is that the passport and visa of the passenger is scrutinized for his/her duration of stay, previous visits etc. and the officer may ask some questions regarding his/her job abroad, purpose of visit in India etc.
Usually, passengers having return tickets are given quick clearance as a return ticket is considered as a proof of the passenger's intention to return abroad within a short time. In case a return ticket is not available with the passenger (or as additional evidences), the passenger may produce proof like live visa for staying abroad, valid job contract, proof of holding property abroad, proof of overseas bank balance, foreign citizenship/passport or any other such convincing proofs etc. as evidence of his/her intention to return abroad within a short period.
Can vehicles and other items not covered under the Personal Effects be brought into India temporarily and free of duty by Tourists ?
(Carnet and Triptique)Temporary import of the car and other goods can be done duty free under the ATA Carnet system. "Carnet De Passage En Douane" is an internationally accepted travel document for the purpose of temporary importation of private road vehicles into various countries (including India) by a tourist free of duty. This document is issued by an approved Automobile Association abroad. List of such associations is printed on the Carnet document itself. Each form/booklet bears a distinct serial number and is approved by Alliance International De Tourist. The booklet consists of a number of sheets showing the name of the carnet holder, the particulars of vehicles, engine number, chassis number, registration number, value of the vehicle and validity of the carnet. It is in French Language. Entry and exit particulars of the vehicle are recorded by the customs in various pages of the carnet. There is also a similar document called Triptique - this is given if the car owner intends to visit only one country. Carnet is given if the owner intends to visit a number of different countries.
To procure a carnet, the owner of a vehicle is required to contact the approved Automobile Association (authorised to issue a carnet) in the country he is residing. The Automobile Association on receipt of a requisite fee will issue the Carnet and the necessary documentation & certifications. On arrival in India, the owner of the vehicle is required to contact the Indian Customs at the port and fill up the requisite form. Customs officer will then inspect the vehicle and endorse the carnet and other necessary documents. Along with the particulars of the vehicle, details of journey/route, date of return etc. may have to be provided. The tourist will also be required to declare that he/she will re-export the vehicle after the permitted period. Failure to re-export will be treated as smuggling offence and will attract severe penalty. A show cause / demand notice will be served on the guaranteeing automobile association, who will be asked to pay the duty.
India is a signatory to the international convention on the "Temporary importation of private road vehicles" to facilitate International tourism. As a result, the vehicles as defined in Article 1 of the convention are exempted from payment of customs duty vide Notification No.296 dt.2nd August, 1976 of the Ministry of Finance provided that :(1) such vehicles or component parts are re-exported within the period specified in the said notification or within such further period as the customs authorities may allow;
(2) the provisions of the said notification or of the "Triptique or Carnet-De-Passage" permit are not contravened in relation to such vehicle or component parts;
failing which the provisions of this order shall apply to such vehicles or component parts and such vehicles or components shall be deemed to be goods the import of which has been prohibited under the Customs Act, 1962.
Conditions: In general the following rules are applicable for duty free temporary import of vehicles (as defined in Article 1 of the Convention) or Fuel or Component parts (as defined in Articles 3 & 4 of the Convention) under Triptique or Carnet -
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 to the proper officer for the purpose of the same being duly signed and stamped by him the Triptique or Carnets de passage-en-douane issued by the Alliance Internationale De Tourisme in the form approved and issued to him by a Club or Association guaranteed by the Federation of Indian Automobile Associations and in respect of which all the rules and conditions relating to Triptique or Carnets de passage-en-douane have been complied with; and
(c) satisfy the proper officer that the vehicles and component parts, which he has imported, correspond in the respects with those described in the Triptique or Carnets de passage-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 Triptique or Carnets de passage-en-douane is exported out of India and is 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 or the Commissioner of Customs is satisfied that it is necessary in the public interest to do so. it may extend the period of six months by a further period of six months.3. Generally subject to the provisions of the convention.
The detailed texts of Notifications governing importation under Carnet is given below.
Clearance under ATA Carnet Convention
[Notification No.296-Cus., dated 2-8-1976 as amended by Notifications No.53-Cus., dated 1-5-1977; No.160/94-Cus., dated 8-8-1994 and No.101/95-Cus., dated 26-5-1995.]
1. INTRODUCTION
1.1 The Government of India have acceded to the "Customs Convention on ATA Carnet for Temporary Importation of Goods". The Convention provides for temporary admission of goods free of import duty and free of import prohibitions or restrictions.
1.2 Presently the facility of ATA Carnet for temporary admission of goods will be restricted to goods imported for display or use at approved exhibitions/ fairs and similar events. The following are excluded from ATA Carnets:-
1. Consumables and goods meant for distribution or sale which are not likely to be re-exported.
2. Goods imported through the medium of post
3. Transit goods.
Temporary export of goods for display at exhibitions and fairs abroad and their subsequent re-import into India is also permitted.
1.3 The Govt. of India have issued Notification No.157/90-Cus., dated 28th March,1990 under section 25(1) of the Customs Act, 1962. In terms of Notification, goods described in Schedule I to the Notification, when imported into India for display or use at any event specified in Schedule II to the Notification, are exempt from the whole of Customs duty and the whole of additional duty leviable thereon and in Notification No.158/90 – Cus., dated 28th March, 1990 exempt from Auxiliary duty subject to the following conditions:-
(1) The event specified in Schedule II is held in public interest and is sponsored or approved by the Government of India and the Trade Fair Authority of India
(2) The said goods are imported under an ATA Carnet issued in accordance with the Customs Convention on ATA Carnet for temporary admission of goods hereinafter referred to as the (ATA Carnet) and the Carnet is guaranteed by the Federation of Indian Chambers of Commerce and Industry , which has been appointed as the guaranteeing association for ATA Carnet in India (hereinafter referred to as the Federation);
(3) The said goods in all respects conform to the description, quantity, quality, value and other specifications given in the ATA Carnet duly certified by the Customs authorities at the country of exportation;
(4) The said goods shall be exported within a period of six months from the date of importation.
Provided that where the goods are exported with in the said period of six months and again reimported, the period of six months shall be computed from the date of first clearance.
Provided further that when the Central Government is satisfied that it is necessary in the public interest so to do, it may extend the said period of six months by a further period not exceeding six months;
(5) In the event of failure to export the goods within the period specified in condition (4), the customs duty leviable on the goods as on the date of clearance shall be paid by the Federation.
Provided that the Federation shall not be liable to pay the customs duty in cases where the said goods are sold in exhibitions or fairs or otherwise disposed of in India on payment of customs duty with the prior approval of the Government of India in the Department of Revenue. Only such goods will be allowed to be sold as are otherwise permissible for import into the country under the Import Trade Control Policy in force at that time and the buyer holds a valid import licence duly endorsed by the Licensing Authority.
1.4 It will be noted from the above that -
(i) The ATA Carnet shall be the sole document for temporary importation (including re-importation) and temporary exportation (including re-exportation) of goods under the Convention. Therefore, instead of the normal Bill of Entry/Shipping Bill only the ATA Carnet will be filed;
(ii) The Federation of India Chambers of Commerce and Industry (herein after referred to as the Federation) shall be the sole "Guaranteeing Association" for ATA Carnets in India:
(iii) The validity of ATA Carnet shall not in any case exceed one year from the date of issue; and
(iv) Temporary importation of goods under the Convention has been exempted from ITC Regulations under the saving clause of the Import Trade Control Order, 1955.
1.5 The Government of India have also issued Notification No.14/90 N.T.-Cus., dated 28th March,1990 notifying the ATA Carnet (Form of Bill of Entry and Shipping Bill) Regulations, 1990.
1.6 In the First instance, imports (including re-imports) and exports (including re-exports) of goods under the Convention will be allowed at the major Custom Houses Viz. Delhi, Bombay, Madras, Calcutta and Cochin both by sea and by air. The ATA Carnets will be valid for imports or exports to countries who are contracting parties to the Convention.
1.7 The ATA Carnet has four counterfoils and vouchers viz. Exportation Counterfoil and Voucher, Re-importation Counterfoil and Vouchers, Importation Counterfoil and Voucher and Re-exportation Counterfoil and Voucher.
1.8 The Directorate General of Inspection, Customs and Central Excise, ‘D’ Block, I.P. Bhavan, New Delhi has been designated as the monitoring authority for the purpose of imports and exports under the Carnet. Approval of exhibitions/fairs as being covered by the Notification will, therefore, be conveyed to the Directorate General of Inspection, Customs and Central Excise, New Delhi which will keep a centralized record of such approvals and communicate them to the concerned Collectors of Customs and FICCI who will in time inform the Carnet issuing associations abroad.
2.PROCEDURE FOR IMPORTS
2.1 As and when goods are imported under the Convention the importer or his agent shall file the ATA Carnet in respect of such goods along with two photocopies therof (which will be inscribed as duplicate and triplicate) in the Import Department of the Custom House for noting. Agent will also file his usual declaration in terms of Customs Clearing Agents Regulations. The Noting Clerk will put the IGM Rotation No.and Noting No. in the Remarks column at two places both in the Importation counterfoil and Voucher in all copies.
2.2 After noting, the ATA Carnet will be presented to the Centralised Appraising Unit set up for the purpose in group 5A of the Custom House. The Centralised Appraising Unit will examine the goods as per normal examination procedure with a view to establish the classification and identification of the goods imported. The examination report will be endorsed in Column ‘D’ of the original and duplicate copies of the Importation Voucher. The classification will be indicated in column number 2 in the Importation Voucher.
2.3 The Centralised Appraising Unit will maintain a register in which all such imports will be entered. The serial number of the register under which the particulars are recorded will be the IDF No. on the ATA Carnet Importation Voucher.
2.4 Thereafter the Centralised Appraising Unit will give the “Out-of-Charge” Order.
2.5 If the description of the goods in the ATA Carnet is found to be insufficient the officer of the Centralised Appraising Unit will amplify it in a supplementary sheet.
2.6 The ATA Carnet will not be sent for computer runs, to the licence and cash departments. The only three steps are noting, identification and classification.
2.7 The goods will be delivered with reference to the endorsement given on the duplicate copy of the importation Voucher which will be returned to the Centralised Appraising Unit after clearance of the goods for record.
2.8 Normal procedures for penal proceedings under the Customs Act will be observed in cases of misdeclaration or any other offences under the Customs Act.
2.9 There will not be any concurrent Audit. However, mobile spot audit will occasionally be done at frequencies as may be determined by the Collector of Customs. Pre-audit will, however, be necessary where a demand is issued to the Guaranteeing Association (the Federation).
2.10 If any goods covered by the ATA carnet are imported as accompanied baggage of the passenger arriving in India, they will be transferred to the Air Cargo Complex for clearance by the Centralised Appraising Unit
3.PROCEDURE FOR RE-EXPORT
3.1 It is not necessary that goods imported temporarily under the Convention shall be re-exported from the same Port/Airport as that of importation
3.2 The re-exportation will be on the basis of the re-exportation voucher of the Carnet. The re-exportation Counterfoil and Voucher will be presented along with 2 photocopies (which will be inscribed as duplicate and triplicate) to the Noting Clerk for noting. The Examination and clearance of the goods meant for re-export will also be conducted at the same Centralised Appraising Unit.
3.3 The Re-export Voucher will be dealt with in the same manner as the normal Shipping Bill after the Shipping Bill has been noted in the Export Department.
3.4 The Centralised Appraising Unit will enter the complete particulars of such re-export in a register maintained for the purpose.
3.5 The unit will also send complete particulars of each consignment of such exports to the Centralised Appraising Unit of the Custom House in cases where export is made through another Custom House through which the goods were cleared on their importation into India, with a copy to the Directorate General of Inspection.
4. PROCEDURE FOR EXPORTATION
4.1 The Federation of Indian Chambers of Commerce and Industry (hereinafter referred to as the Federation) shall be the “Issuing Association” for ATA Carnets in India for Temporary exportation of goods under the Convention. Trade Fair Authority of India has also been authorised to issue carnets on behalf of the Federation in respect of goods meant for exhibition & trade fair held abroad.
4.2 The export of such goods shall be through the same Centralised Appraising Unit referred to above.
4.3 The ATA Carnet shall be presented with 2 Photocopies (which will be inscribed as duplicate and triplicate) to the Noting Clerk of the Export Department. The document will, thereafter be presented to the Centralised Appraising Unit and the normal Export Procedure will be observed for the purposes of exportation.
4.4 In case the work of Carnet preparation has to be done at the premises of exporter, the work shall be supervised by a Customs/Excise Officer not lower than the rank of Superintendent on a request being made in advance and on payment of prescribed fees.
4.5 No drawback will be allowed on such exports.
4.6 The particulars and details of such exports shall be entered in a register to be maintained by Centrailsed Appraising Unit for the purpose.
5.PROCEDURE FOR RE-IMPORTATION
5.1 The importation procedure will apply
5.2 The goods shall be liable to pay the Central Excise duty if the export was made under bond or claim or rebate of Central Excise duty or in cases where the importer is not able to satisfy the Customs authorities that excise duty has been paid prior to export and the same has not been claimed back.
6. EXEMPTION TO CERTAIN VEHICLES IMPORTED BY TOURISTS UNDER TRIPTYQUE OR CARNET DE PASSAGE
6.1 Triptyque/Carnet De Passage EnDouane is a travel document for the purpose of temporary importation of private road vehicles into India by the tourist free of duty issued by approved Automobile Associations abroad.
6.2 Carnet and Triptyque or identical in purpose, except that the Triptyque is meant for a single country while the Carnet is for more than one country.
6.3 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.
TABLE
Sl.No. Name of the goods Extent of Exemption Conditions of Exemption 1.
(a) Vehicles defined in Article 1 of the Convention.
(b) Fuel and component parts referred to in Articles 3 and 4 respectively of the Convention.
Whole of the duty of customs leviable thereon under the First Schedule of to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable thereon under section 3 of the said Act.
(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 to the proper 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 guaranteed by the Federation of Indian Automobile Association and in respect of which all the rules and conditions relating to triptyque or carnets de passages en_douane have been complied with; and
(c) satisfy the proper officer that the vehicles and component parts, which he has imported, correspond in all 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 reimport will be added to the period of its retention in India after first importation:
Provided further that where the Central Government or 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 six months.
(3) Generally subject to the provisions of the Convention.
2.
Vehicle (including component parts) referred to in the Convention which is permitted to be imported in accordance with the conditions specified against serial number 1 above and which, on account of accident requiring repairs of the vehicles or due to the death or illness of the holder of the temporary importation documents, or a person accompanying him or a family member, is not exported out of India within six months after the date of importation.
Whole of the duty of customs leviable thereon under the First Schedule of to the Customs Tariff Act, 1975 (51 of 1975), and the additional duty leviable thereon under section 3 of the said Act.
(1) The vehicle is garaged, except when it is being repaired in a premises 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 temporary importation documents or the person accompanying him or his family members is hospitalised 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 of garaging or hospitalisation referred to in condition (1) above.
3.
Vehicles and component parts referred to in the Convention, other than those specified in serial number 2 above, which are permitted to be imported in accordance with the conditions specified against serial number 1 above and which are exported out of India after six months and within one year of the date of importation.
So much of the duty of customs and additional duty as is equal to the amount of drawback calculated by taking into account the use of the vehicle from the date of its first entry into India to the date on which the vehicle is finally re-exported.
The holder of the carnet continues to remain in India during the period of retention of vehicle in India.
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.
Customs Claims against vehicles temporarily imported into India by tourists under Carnets-de-passage
Customs Circular No. 77/2003 dated 28.8.2003
Madam/Sir,
In terms of notification No.296/76-Cus. dated 2.8.1976, vehicles can be temporarily imported into India for a period of six months without payment of customs duty against a valid Carnet-de-passage issued by a member of an Automobile Club or Association belonging to the Federation of Alliance Internationale De Tourisme. This period can be further extended for another period of six months.
2. During a recent meeting held in the Board which was attended by representatives of the AIT and FIA, Customs Affairs, Geneva, Switzerland and Federation of Indian Automobile Associations, certain difficulties faced by the Carnet holders inside the country, have been brought to our notice. These mainly related to cases of reported harassment and delays in the clearance of Carnet vehicles and also alleged indiscriminate issuing of demand notices on missing vehicles and confirmation thereof.
3. In order to solve the genuine difficulties faced by foreign tourists, field formations are hereby directed that passengers availing of the Carnet facilities for their motor vehicles, may be treated with proper respect and courtesy and customs clearance should be effected expeditiously. It is also reiterated that demand notices issued in cases of motor vehicles not figuring in the export records of the Indian Customs, may not be confirmed in a routine manner. In fact, in some cases, vehicles had already exited from the country, however, the information regarding the same had not been passed on to the Customs formation through which the vehicles had entered. In this way, for lack of proper communication between Customs formations, the Carnet holders have to face serious inconvenience. In view of this, henceforth, in cases of demand notices being issued, the FIAA should also be served with a copy of the said notice and efforts may be made to elicit their response before the demand is confirmed.
4. These instructions may be communicated to the field formations in your jurisdiction for compliance.
5. Any problems faced in this regard may be brought to the notice of the Board.
Yours faithfully,
Sd/-
( S.M. AKHTER )
Under Secretary to the Govt. of IndiaF.No.575/7/2002-L.C.
Government of India
Ministry of Finance
Department of Revenue