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Imports of Free Gifts under Bilateral Agreement
Customs
Circular No. 15 dated 11th March 2003
I
am directed to refer to the subject mentioned above and to say that it has been
brought to notice of the Board that, in some cases, Commissioners are insisting
on submission of distribution certificates in respect of commodities imported
duty free under notification No. 148/ 94-Cus., Sl. 8. (Under a Bilateral
Agreement).
2.
Notification No. 148/94-Cus. dated 13.07.1994, Sl. 8 exempts from customs
duty goods gifted free of cost under a bilateral agreement between the
Government of India and a Foreign Government. It does not prescribe any
condition whatsoever in column (3) of the Table. The only inherent condition is
that the imports should have been made in terms of the provisions of the
bilateral agreement. The condition requiring submission of a certificate that
goods have been distributed to the poor and the needy without any distinction of
caste, creed or race is prescribed against Sl. No. 1 of the notification only.
3.
The above notification may be applied strictly in accordance with its
provisions. For imports under Sl. 8 of notification 148/94-Cus., distribution
certificate should not be asked for. However, the imports should comply with
conditions/ provisions of the bilateral agreement.
4.
Suitable Public Notice may be issued for the benefit of the trade.
5.
Receipt of this circular may be acknowledged.
6.
Hindi version will follow.
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