Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
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Circular No 06/2014-Customs
Room No. 227-B, North Block
New Delhi, dated 06th March, 2014
To,
All Chief Commissioners of Customs/Customs (Preventive)
All Chief Commissioners of Customs and Central Excise
All Commissioners of Customs/Customs (Preventive)
All Commissioners of Customs and Central Excise
All Director Generals under CBEC
Sir/ Madam,
Subject: Import of Gold by ‘eligible passengers’ in terms of
Notification No. 12/2012- Cus dated 17.03.2012 (Sl. No 321)-reg
Attention is invited to
Notification No 12/2012- Cus dated 17.03.2012 ( Sl No 321) regarding import of gold by ‘eligible passengers’ which provides that
the gold in the form of bars and ornaments are allowed to be imported by
‘eligible passengers’ upon payment of 10% customs duty. As per the specified
condition no. 35 of the notification, the duty is to be paid in the foreign
currency and total gold so imported should not exceed 1 kg. The notification
prescribes that ‘eligible passenger’ means passenger of Indian Origin or a
passenger holding valid passport issued under the Passport Act, 1967 who is
coming in to India after a period of not less than 6 months of stay abroad.
Short visits, if any, made by the ‘eligible passenger’ during the aforesaid
period of 6 months shall be ignored if the total duration of stay does not
exceed 30 days. Further, the benefit of notification is available only if the
passenger has not availed of this exemption in any of such short visits.
- It has come to the notice of the Board that there has been a spurt in
import of gold by eligible passengers through various airports in the recent
past across the country. Further, it is also reported that there is no
uniformity in clearance of such eligible passengers. At many airports, the
engraved serial number of gold bars and tola bars are not mentioned in the
baggage receipts when imported by the passengers. Board has taken note of
the fact that, if this practice is followed, there is possibility of such
documents being used by unscrupulous elements as cover documents for easy
circulation of many more gold bars that are smuggled into the country. These
documents may also be used to influence cases involving seizure of gold bars
in areas other than Customs Area.
- Recognizing the sensitivity of the matter, Board directs the
Commissioners of Customs/ Customs and Central Excise having jurisdiction of
airports to ensure the following:
(i) The engraved serial number of gold bars must be invariably mentioned in
the baggage receipt issued by Customs.
(ii) In case of gold in any other form, including ornaments, the eligible
passenger must be asked to declare item wise inventory of the ornaments
being imported. This inventory, duly signed and duly certified by the
eligible passenger and assessing officer, should be attached with the
baggage receipt.
(iii) Wherever possible, the field officer, may, inter alia, ascertain the
antecedents of such passengers, source for funding for gold as well as duty
being paid in the foreign currency, person responsible for booking of
tickets etc. so as to prevent the possibility of the misuse of the facility
by unscrupulous elements who may hire such eligible passengers to carry gold
for them.
- Board desires that instructions mentioned in Para 3 should be complied
with scrupulously by field formations.
- Difficulty if any in implementation of these instructions may be brought
to the notice of the Board.
Yours faithfully
(R.P.Singh)
Director (Customs)
F. No. 520/04/2014-Cus.VI