Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)
Notification No.10/2014-Customs
New Delhi, 12th May, 2014
G.S.R. … (E). – 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
the goods described in Schedule I annexed hereto, when imported into India for
display or use at any event specified in Schedule II from the whole of the duty
of customs leviable thereon which is specified in the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty
leviable thereon under section 3 of the said Customs Tariff Act, subject to the
conditions that, -
- the event specified in Schedule II annexed hereto is being held in public
interest and is sponsored or approved by the Government of India or the India
Trade Promotion Organisation;
- the said goods are imported under an FICCI/TAITRA Carnet (hereinafter
referred to as the Carnet) issued in accordance with the Agreement between the
India-Taipei Association in Taipei and the Taipei Economic and Cultural Center
in India on the FICCI/TAITRA Carnet for the Temporary Admission of Goods signed
on 20th March, 2013 and reproduced in Schedule III annexed hereto and the Carnet
is guaranteed by the Federation of Indian Chamber of Commerce and Industry in
India (hereinafter referred to as FICCI );
- the said goods in all respects conform to the description, quantity,
quality, value and other specifications given in the Carnet duly certified by
the Customs authorities in the territory of exportation;
- the said goods shall be exported within a period of six months from the date
of importation:
Provided that where the goods are exported within the said period of six months
and again re-imported, the period of six months shall be computed from the date
of its first importation:
Provided further that when the Deputy Commissioner of Customs or Assistant
Commissioner of Customs is satisfied that it is necessary in the public interest
so to do, he may extend the said period of six months by a further period not
exceeding six months;
- 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 FICCI:
Provided that FICCI 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 in accordance with any law for the time being in force applicable to such
goods and on payment of the duties of Customs which are payable in respect of
such goods.
2. Nothing contained in this notification shall apply to goods imported through
the medium of post.
3. This notification shall come into force on the date of its publication in the
Official Gazette.
[F. No. 18000/1/2013-OSD(ICD)]
(Satyajit Mohanty)
Director to the Government of India
SCHEDULE -I
(a) Goods intended for display or demonstration;
(b) Goods intended for use in connection with the display of foreign products,
including -
- goods necessary for the purpose of demonstrating machinery or apparatus to
be displayed;
- construction and decoration material including electrical fittings, for the
temporary stands of foreign exhibitors;
- advertising and demonstration materials which are demonstrably publicity
material for the goods displayed, for example, sound recording, films and
lanterns, slides and apparatus for use therewith;
- equipment including interpretation, apparatus, sound recording apparatus
and films of an educational, scientific or cultural character intended for use
at international meetings conferences or congresses.
SCHEDULE II
EVENTS
- Trade, industrial, agricultural or crafts exhibition, fair, or similar show
or display;
- Exhibition or meeting which is primarily organised for a charitable purpose;
- Exhibition or meeting which is primarily organised to promote any branch of
learning, art, craft, sport or scientific, educational or cultural activity to
promote friendship between people, or to promote religious knowledge or worship;
- Meeting of representatives of any international group of organisations;
- Representative meeting of an official of commemorative character.
Explanation:- The events specified in this Schedule do not include exhibitions
organised for private purposes in shops or business premises with a view to
promote the sale of foreign goods.
SCHEDULE-III
AGREEMENT BETWEEN THE INDIA-TAIPEI ASSOCIATION IN TAIPEI AND THE TAIPEI ECONOMIC
AND CULTURAL CENTER IN INDIA ON THE FICCI/TAITRA CARNET FOR THE TEMPORARY
ADMISSION OF GOODS
PREAMBLE
The India-Taipei Association in Taipei and the Taipei Economic and Cultural
Center in India (hereinafter referred to as "the Contracting Parties"),
Having in mind the facilitation of the procedures for the temporary duty-free
importation of goods from each others' territories,
Convinced that the adoption of common procedures for the temporary duty-free
importation of goods would afford considerable advantages to the common
commercial and cultural activities of the Contracting Parties,
Have agreed as follows:
CHAPTER I
DEFINITIONS AND APPROVAL
Article 1
For the purpose of the present Agreement and the Annex hereto, the term:
- "import duties" means Customs duties and all other duties and taxes payable
on or in connection with importation and shall include all internal taxes and
excise duties chargeable on imported goods, but shall not include fees and
charges which are limited in amount to the approximate cost of services rendered
and do not represent an indirect protection to domestic products or a taxation
of imports for fiscal purposes;
- "temporary admission" means temporary importation free of import duties in
accordance with the provisions of Article 3 of the present Agreement or by the
laws and regulations in effect in the territory of importation;
- "transit" means the conveyance of goods from a Customs office to another
Customs office within the same territory, in accordance with the conditions laid
down in the laws and regulations in effect in the respective Customs
Administration;
- "FICCI/TAITRA Carnets" means the document reproduced as the Annex to the
present Agreement;
- "Issuing Association" means Federation of Indian Chambers of Commerce &
Industry (FICCI) for India-Taipei Association in Taipei and Taiwan External
Trade Development Council (TAITRA) for Taipei Economic and Cultural Center in
India approved for the issue of FICCI/TAITRA Carnets;
- "Guaranteeing Association" means FICCI for India-Taipei Association in
Taipei and TAITRA for Taipei Economic and Cultural Center in India approved to
guarantee the sums referred to in Article 6 of this Agreement;
- "person" means natural or legal persons, unless the context otherwise
requires;
- "Customs Administration/authorities" means the Central Board of Excise and
Customs, Department of Revenue, Ministry of Finance, New Delhi, or the Customs
Administration, Ministry of Finance, Taipei, as the case may be.
Article 2
The approval of an Issuing Association may be subject, in particular, to the
condition that the price of FICCI/TAITRA Carnets shall be commensurate with the
cost of services rendered.
CHAPTER II
SCOPE
Article 3
Customs Administration in the territory of each Contracting Party may accept
FICCI/TAITRA Carnets valid for its territory and issued in accordance with the
conditions laid down in the present Agreement, in lieu of its Customs documents
and as due security for the sums referred in Article 6 of the present Agreement,
for temporary importation of goods for display or use at exhibitions,
international fairs, meetings or similar events as per the laws in force in its
territory.
CHAPTER III
ISSUE AND USE OF FICCI/TAITRA CARNETS
Article 4
- Issuing Associations shall not issue FICCI/TAITRA Carnets with a period of
validity exceeding one year from the date of issue. They shall indicate on the
cover of the FICCI/TAITRA Carnet the territory in which it is valid and the
names and the addresses of the corresponding Guaranteeing Associations.
- Once a FICCI/TAITRA Carnet has been issued, no extra item shall be added to
the list of goods enumerated on the reverse of the front cover of the Carnet, or
on any continuation sheets annexed thereto (General List).
Article 5
The period fixed for the re-exportation of goods imported under cover of a
FICCI/TAITRA Carnet shall not in any case exceed the period of validity of that
Carnet.
CHAPTER IV
GUARANTEE
Article 6
- Each Guaranteeing Association shall undertake to pay to the Customs
authorities of the territory in which it is established the amount of the import
duties and any other sums payable in the event of non-compliance with the
conditions of temporary admission, or of transit, in respect of goods introduced
into that territory under cover of FICCI/TAITRA Carnet issued by a corresponding
Issuing Association. It shall be liable jointly and severally with the persons
by whom the sums mentioned above are due, for payment of such sums without demur
or protest.
- The liability of the Guaranteeing Association shall not exceed the amount of
the import duties by more than ten percent.
- When the Customs authorities of the territory of importation have
unconditionally discharged a FICCI/TAITRA Carnet in respect of certain goods,
they can no longer claim from the Guaranteeing Association payment of the sums
referred to in paragraph (1) of this Article in respect of these goods. A claim
may nevertheless still be made against the Guaranteeing Association if it is
subsequently discovered that the discharge of the Carnet was obtained improperly
or fraudulently or that there had been a breach of the conditions of temporary
admission or of transit.
- Customs authorities shall not in any circumstances require from the
Guaranteeing Association payment of the sums referred to in paragraph (1) of
this Article if a claim has not been made against the Guaranteeing Association
within a year of the date of expiry of the validity of the Carnet.
CHAPTER V
REGULARIZATION OF FICCI/TAITRA CARNETS
Article 7
- The Guaranteeing Association shall have a period of six months from the date
of the claim made by the Customs authorities for the sums referred to in
paragraph (1) of Article 6 of the present Agreement in which to furnish proof of
the re-exportation of the goods under the conditions laid down in the present
Agreement or of any other proper discharge of the FICCI/TAITRA Carnet.
- If such proof is not furnished within the time allowed, the Guaranteeing
Association shall forthwith deposit, or pay provisionally, such sums. This
deposit or payment shall become final after a period of three months from the
date of the deposit or payment. During the latter period the Guaranteeing
Association may still furnish the proof referred to in the preceding paragraph
with a view to recovery of the sums deposited or paid.
- If the laws and regulations of the territory concerned do not provide for
the deposit or provisional payment of import duties, payments made in conformity
with the provisions of the preceding paragraph shall be regarded as final, but
the sums paid shall be refunded if the proof referred to in paragraph (1) of
this Article is furnished within three months of the date of the payment.
Article 8
- Evidence of re-exportation of goods imported under cover of a FICCI/TAITRA
Carnet shall be provided by the re-exportation certificate completed in that
Carnet by the Customs authorities of the territory into which the goods were
temporarily imported.
- If the re-exportation of goods has not been certified in accordance with
paragraph (1) of this Article, the Customs authorities of the territory of
importation may, even if the period of validity of the Carnet has already
expired, accept as evidence of re-exportation of the goods:
(a) the particulars entered by the Customs authorities on a voucher which has
been detached from the Carnet on re-importation into the exporting territory,
provided that the particulars relate to an importation which can be proved to
have taken place after the re-exportation which it is intended to establish;
(b) any other documentary proof that the goods are outside that territory.
- In any other case in which the Customs authorities of the territory of
temporary importation waive the requirement of re-exportation of certain goods
admitted into their territory under cover of a FICCI/TAITRA Carnet, the
Guaranteeing Association shall be discharged from its obligations only when
those authorities have certified in the Carnet that the position regarding those
goods has been regularized.
Article 9
In the cases referred to in paragraph (2) of Article 8 of the present Agreement,
the Customs authorities shall have the right to charge a regularization fee.
CHAPTER VI
MISCELLANEOUS PROVISIONS
Article 10
Customs certificate on FICCI/TAITRA Carnets used under the conditions laid down
in the present Agreement shall not be subject to the payment of charges for
Customs attendance at Customs offices and posts during the normal hours of
business.
Article 11
In the case of the destruction, loss or theft of a FICCI/TAITRA Carnet while the
goods to which it refers have been exported to the territory of either
Contracting Party, the Customs authorities in the territory of that Contracting
Party shall, at the request of the Issuing Association and subject to such
conditions as those authorities may prescribe, accept a replacement document,
the validity of which expires on the same date as that of the Carnet which it
replaces.
Article 12
- When goods temporarily imported cannot be re-exported as a result of a
seizure, other than a seizure made at the suit of private persons, the
requirement of re-exportation shall be suspended for the duration of the
seizure.
- The Customs authorities shall, so far as possible, notify the Guaranteeing
Association of seizures of goods admitted under cover of FICCI/TAITRA Carnets
guaranteed by that Association and shall advise it of the measures they intend
to take.
Article 13
FICCI/TAITRA Carnet or parts of FICCI/TAITRA Carnets intended to be issued in
the territory into which they are imported and which are sent to an Issuing
Association by a corresponding foreign association, by an international
organization or by the Customs authorities of the territory of a Contracting
Party, shall be admitted free of import duties and free of any import
prohibitions or restrictions. Corresponding facilities shall be granted at
exportation.
Article 14
For the purposes of the present Agreement, “territory” means the territory in
which the Customs laws are administered by the respective Customs
Administration/authorities.
Article 15
In the event of fraud, contravention or abuse, the Customs authorities of the
Contracting Parties shall, notwithstanding the provisions of the present
Agreement, be free to take proceedings against persons using FICCI/TAITRA
Carnets, for the recovery of the import duties and other sums payable and also
for the imposition of any penalties to which such persons have rendered
themselves liable. In such cases, the Associations shall lend their assistance
to the Customs authorities.
Article 16
The Annex to the present Agreement shall be construed to be an integral part of
this Agreement.
Article 17
The provisions of the present Agreement set out the minimum ones to be accorded
and do not prevent adding more provisions when necessary to facilitate the
implementation of the FICCI/TAITRA Carnet system.
CHAPTER VII
FINAL PROVISIONS
Article 18
A Protocol based on the principles of this Agreement shall be made between the
Guaranteeing Associations of the Contracting Parties to prescribe their rights
and obligations.
Article 19
(1) The Contracting Parties shall meet as and when necessary in order to
consider the operation of the present Agreement and in particular in order to
consider measures to secure uniformity in the interpretation and application of
the present Agreement.
(2) The Contracting Parties shall lay down the rules of procedure for their
meetings.
(3) The present Agreement may, at the request of either Contracting Party, be
revised by mutual consent.
Article 20
Any dispute between the Contracting Parties concerning the interpretation or
application of the present Agreement shall be settled by negotiation between
them.
Article 21
(1) This Agreement shall come into force from the first day of the next month
after the Contracting Parties have notified each other in writing that the
necessary legal requirements for entry into force of this Agreement have been
fulfilled and shall remain in force until the expiry of 90 days from the date on
which either of the Contracting Parties shall have given the other Contracting
Party notice in writing of its intention to terminate this Agreement.
(2) Any revision of this Agreement, or the termination thereof, shall be
effected without any prejudice to any rights or obligations accruing or accrued
under this Agreement prior to the effective date of such revision or
termination.
(3) In witness whereof, the undersigned, being duly authorized for this purpose,
have signed the present Agreement.
DONE at New Delhi, this 20th day of March, 2013 in two Originals, each in the
Hindi, Chinese and English languages, all texts being equally authentic. In case
of divergence of interpretation, the English text shall prevail.
FOR INDIA-TAIPEI ASSOCIATION IN TAIPEI
|
FOR TAIPEI ECONOMIC AND CULTURAL CENTER IN INDIA |
Sd/-
(Pradeep Kumar Rawat)
Director General |
Sd/-
(Chung-Kwang Tien)
Representative |