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Regarding Customs claims against vehicles temporarily imported into India
by tourists under carnets de passage-en-douane
Circular No. 13 dated 2nd March
2001
In terms of
Notification No.296/ 76-CUS.dt.2.8.1976, vehicles can be temporarily imported
into India for a period of six months without payment of Customs duty against a
carnet-de-passage issued by a member of an Automobile Club or Association
belonging to the Federation of Alliance International De Tourisme. This period
can be further extended for another period of six months.
2. A
representation has been received from the Federation of Indian Automobile
Associations (FIAA) citing difficulties being faced in the matter of custom
claims raised against vehicles temporarily imported into India by tourists under
the Carnet procedure. It has been pointed out by the Federation that in case the
vehicles are exported from a point other than the port/ airport/ land customs
station of entry, intimation regarding such export is often not sent by the
customs to the point through which the vehicles entered India. This leads to
filing of claims by the Customs for payment of customs duty with the Automobile
Associations in India and in turn with their international counterparts.
3. The
matter has been examined in the Board. In order of streamline the Carnet
procedure and as a measure to remove avoidable irritants, the following
guidelines may be observed. Entries relating to Importation Vouchers and
Exportation Vouchers in the Carnet documents must be duly signed and stamped by
the Customs at the ports/ airports/ LCSs of entry and exit respectively.
Further, Customs at the point of exit shall convey the particulars of
exportation of vehicles brought into India by the tourists under the Carnet to
the port/ airport/ LCS of entry within one week of the date of exportation. This
may be sent by e-mail/ fax, with appropriate documents to be followed by post,
to facilitate prompt reconciliation of Carnet documents.
4. At
the same time, when a vehicle arrives for temporary importation under Carnet,
the most likely exit point and point of export of the vehicle may be ascertained
and kept alongwith other relevant particular in the register that may be
maintained at the point of entry. It has to be appreciated that it may not be
always possible for the tourists to furnish the exact details of exit point/ or
point of export of the vehicle. Therefore, this information may be obtained from
the tourist on a purely voluntary basis, and should not under any circumstance
be made a ground for denying the benefits of the carnet.
5. It
is requested to inform the field formations in your jurisdictions suitably. A
review of the pendencies in this regard may also be made in the Commissionerates
and officers incharge of exit points for vehicles should be asked to send
requisite particulars to the officers at the entry point, wherever not already
done to help reconcile all pending cases on an urgent basis.
6. Problems faced in
this regard may be brought to the notice of the Board.
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