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Regarding imports by United Nations and its agencies
Circular No. 4 dated
18th January 2001
I am directed to refer to Board�s Circular No.79/ 95 dated 6.7.95 on
the subject mentioned above. It was clarified in the said Circular that Section
7(b) of the United Nations (P&I) Act, 1947 provides for exemption from
customs duties and prohibitions and restrictions on imports and exports in
respect of articles imported or exported by the UN and its agencies for its
official use. It was also clarified that the exemptions from customs duty should
be granted only to such imports, which are directly made by the United Nations
for its official use not withstanding production of any exemption certificate
from the Ministry of External Affairs (MEA).
2. In the recent
past, several representations have been received from certain international
organizations stating that even though they have been notified under UN
(P&I) Act, 1947 by MEA, the Customs authorities are not allowing them
exemption from duties of customs on the goods imported by them for their
official use. In particular it has also been brought to the notice of the
Ministry by MEA that some Custom Houses have stopped extending customs duty
exemption to goods imported by Indian Crops Research Institute for the Semi-Arid
Tropics (ICRISAT), even though it is a recognised international organisation
which has been granted privileges and immunities under UN (P&I) Act, 1947,
vide notification No. UI/ 222(66)/ 71 dated 28th October, 1972.
3. The matter has
been examined. It may be noted that to give effect to Convention conferring
certain privileges and immunities to United Nations and other international
organisations (and their representatives and officials), Act No. XLVI of 1947
termed �United Nations (Privileges & Immunities) Act, 1947� was enacted
in this country. The various privileges and immunities are mentioned in the
Schedule to the aforesaid Act, and these have force of Law notwithstanding
anything to the contrary contained in any other Law. In the Schedule to the
aforesaid Act, there are a number of Articles having different sections, and
section 7 under Article II � Sub section (b) exempts UN from Customs duties
and prohibitions and restrictions on imports and exports in respect of articles
imported or exported by United Nations for its official use. This is subject to
condition that articles will not be sold in the country in which they were
imported except under conditions agreed with the Government of concerned
country.
4. Section 3 of the
aforesaid UN (P&I) Act, 1947, empowers the Central Government to amend the
schedule of the said Act for conferring certain privileges on any other
international organisation and after issue of the appropriate notification,
these international organisations become entitled to similar privileges in terms
of the UN (P&I), 1947, notwithstanding anything to the contrary contained in
any other law for the time being in force. It is therefore clarified that once
an �international organisation� has been notified under section 3 of the UN
(P&I) Act, 1947, and made eligible for the specified privileges under the
provisions of the schedule to the said Act, subject to the modification as the
government deems fit, as mentioned in the notification itself, such privileges
shall be extended to the organisation what is relevant is relevant is in such
cases is to see if provisions of section 7(b) under Article II of the Schedule
have been extended or not. The Custom Houses may clear goods imported by such
international organisations for their official use, after verifying the
privileges conferred by the notification issued by the MEA under UN (P&I)
Act, 1947.
5. In so far as
ICRISAT notification is concerned (copy enclosed for ready reference), whole
Article it has been extended and, therefore, the exemption for official use
where claimed subject to same conditions as for United Nation mentioned in
section 7(b) will be admissible. Please acknowledge receipt of this Circular.
Difficulties faced if any, in the implementation of the instructions may be
brought to the notice of the Board.
INTERNATIONAL CROPS
RESEARCH INSTITUTE FOR THE SEMI-ARID TROPICS
NOTIFICATION 28th October 1972
No. UI/222(66)/ 71- In exercise of the powers conferred by section 3 of
the United Nations (Privileges and Immunities) Act, 1947 (45 of 1947), the
Central Government hereby declares that the provisions of Articles I, Article II
and Article V (Section 17, 18(b), (d), (e) and (g), 19, 20, and 21) of the
Schedule to the said Act shall, subject to the modifications specified below
apply mutatis mutandis to the International Crops Research Institute for the
Semi-Arid Tropics and to its officers recruited on an international basis,
except that the exemption under Sections 18 and 19 shall apply only to the
non-Indian officials of the said Institute.
Modifications
1. In
the Articles so applied, --
(i) for the words
�United Nations� wherever they occur, the words �International Crops
Research Institute for the Semi-Arid Tropics� shall be substituted:
(ii)
for the words �Secretary-General� wherever they occur, the word
�Director� shall be substituted.
2. In section 17 and
section 20, for the words �General Assembly� and �Security Council�, the
words �Governing Board� shall be substituted.
3. In
section 19.
(i)
for the words �Secretary-General and all Assistant
Secretaries-General� the word �Director� shall be substituted.
(ii)
for the words �their spouses� the words �his spouse� shall be
substituted.
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