|
Regarding clearance of goods imported by United Nations and its Agencies
for execution of the projects financed by them
Circular No. 5 dated 18th
February 1999
I am directed to
refer to Notification No.84/ 97-Cus dated 11th November
1997, which exempts goods imported into India by the United Nations or an
International Organisation for execution of the projects financed by these
agencies from the duty of customs, Additional Customs Duty and special custom
duty. Some difficulties have been expressed by project authorities under
different Ministries and representatives of UNICEF regarding issuance of
certificate by Deputy Secretary for the purpose of availment of benefit under
above-mentioned notification. For the purpose of above mentioned notification it
is therefore clarified that: -
(I) The
certificate that the said goods are required for the execution of the project
and the said project is approved by the Government of India etc. can be issued
by the Deputy Secretary of any Ministry in the Government of India, which is
coordinating the said project in the said Ministry. It case of the agencies like
UNICEF where the different projects are undertaken by them are different
projects are coordinated by more than one Ministry like Department of Economic
Affairs, Department of Women and Child Development, Department of Education or
Department of Youth Affairs and Sports, etc. the certificate by the Deputy
Secretary of the respective Ministry would be considered adequate for the
purpose of the notification.
(II) The
certificate issued by the Executive Head of the project implementing authority
like UNICEF on the above lines and countersigned by an officer not below the
rank of Deputy Secretary of the concerned Ministry to Government of India should
also be accepted as fulfillment of the conditions of the notification.
(III) The
international agency sometimes procure the goods from local factories for
further manufacture and export of the same to neighbouring countries like Nepal,
Bhutan, Bangladesh and Pakistan, such goods are cleared under Notification No,
108/ 95-CX as amended by Notification No.4/ 99 dated 11.2.99.
The goods under
the said notification are to be cleared duty free only after the certificates
are issue as provided in the said notification. In case the goods are meant for
export after further manufacturing, the said goods can be cleared even though
the project is not being executed in India if such a certificate, as prescribed
in the notification, is issued by any of the Ministries of the Government of
India.
|