[TO BE PUBL
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)
Notification No.10/2014-Customs
New Delhi, 12th
May, 2014
G.S.R. … (E). – In exercise
of the powers conferred by sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962), the Central Government, being satisfied that it is necessary
in the public interest so to do, hereby exempts the goods described in Schedule
I annexed hereto, when imported into India for display or use at any event
specified in Schedule II from the whole
of the duty of customs leviable thereon which is specified in the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the
additional duty leviable thereon under section 3 of the said Customs Tariff
Act, subject to the conditions that, -
(1) the event specified in Schedule II annexed
hereto is being held in public interest and is sponsored or approved by the
Government of India or the India Trade Promotion Organisation;
(2) the
said goods are imported under an FICCI/TAITRA Carnet (hereinafter referred to
as the Carnet) issued in accordance with the Agreement between the India-Taipei
Association in Taipei and the Taipei Economic and Cultural Center in India on
the FICCI/TAITRA Carnet for the Temporary Admission of Goods signed on 20th
March, 2013 and reproduced in Schedule III annexed hereto and the Carnet is
guaranteed by the Federation of Indian Chamber of Commerce and Industry in
India (hereinafter referred to as FICCI );
(3) the said goods in all respects conform to the description,
quantity, quality, value and other specifications given in the Carnet duly
certified by the Customs authorities in the territory of exportation;
(4) the said goods shall be exported within a period of six
months from the date of importation:
Provided that where the goods are exported within the said period of six
months and again re-imported, the period of six months shall be computed from
the date of its first importation:
Provided further that when the Deputy Commissioner of Customs or
Assistant Commissioner of Customs is satisfied that it is necessary in the
public interest so to do, he may extend the said period of six months by a
further period not exceeding six months;
(5) in the event of failure to export the goods within the
period specified in condition (4), the customs duty leviable on the goods as on
the date of clearance shall be paid by FICCI:
Provided that FICCI shall not be liable to pay the customs duty in cases
where the said goods are sold in exhibitions or fairs or otherwise disposed of
in India in accordance with any law for the time being in force applicable to
such goods and on payment of the duties of Customs which are payable in respect
of such goods.
2. Nothing contained in this notification shall apply to goods
imported through the medium of post.
3. This notification shall come into force on the date of its
publication in the Official Gazette.
[F. No. 18000/1/2013-OSD(ICD)]
(Satyajit
Mohanty)
Director to the Government of
India
SCHEDULE
-I
(a) Goods intended for display or demonstration;
(b) Goods intended for use in connection with the display of
foreign products, including -
(i) goods necessary
for the purpose of demonstrating machinery or apparatus to be displayed;
(ii) construction and decoration
material including electrical fittings, for the temporary stands of foreign
exhibitors;
(iii) advertising and demonstration
materials which are demonstrably publicity material for the goods displayed,
for example, sound recording, films and lanterns, slides and apparatus for use
therewith;
(iv) equipment including interpretation,
apparatus, sound recording apparatus and films of an educational, scientific or
cultural character intended for use at international meetings conferences or
congresses.
SCHEDULE II
EVENTS
(a) Trade, industrial, agricultural or crafts exhibition, fair,
or similar show or display;
(b) Exhibition or meeting which is primarily organised
for a charitable purpose;
(c) Exhibition or meeting which is primarily organised
to promote any branch of learning, art, craft, sport or scientific, educational
or cultural activity to promote friendship between people, or to promote
religious knowledge or worship;
(d) Meeting of representatives of any international group of organisations;
(e) Representative meeting of an official of commemorative
character.
Explanation:- The events specified in this Schedule do not
include exhibitions organised for private purposes in
shops or business premises with a view to promote the sale of foreign goods.
SCHEDULE-III
AGREEMENT BETWEEN THE INDIA-TAIPEI
ASSOCIATION IN TAIPEI AND THE TAIPEI ECONOMIC AND CULTURAL CENTER IN INDIA ON THE FICCI/TAITRA
CARNET FOR THE TEMPORARY ADMISSION OF GOODS
PREAMBLE
The India-Taipei Association in Taipei and the Taipei Economic and Cultural Center in India
(hereinafter referred to as "the Contracting Parties"),
Having in mind the facilitation of
the procedures for the temporary duty-free importation of goods from each
others' territories,
Convinced that the adoption of
common procedures for the temporary duty-free importation of goods would afford
considerable advantages to the common commercial and cultural activities of the Contracting Parties,
Have agreed as follows:
CHAPTER
I
DEFINITIONS
AND APPROVAL
Article 1
For the purpose of the present Agreement and the Annex hereto, the term:
(a) "import duties"
means Customs duties and all other duties and taxes payable on or in connection
with importation and shall include all internal taxes and excise duties
chargeable on imported goods, but shall not include fees and charges which are
limited in amount to the approximate cost of services rendered and do not
represent an indirect protection to domestic products or a taxation of imports
for fiscal purposes;
(b) "temporary admission" means temporary
importation free of import duties in accordance with the provisions of Article
3 of the present
Agreement or by the laws and
regulations in effect in the territory of importation;
(c) "transit"
means the conveyance of goods from a Customs office to another Customs office
within the same territory, in accordance with the conditions laid down in the
laws and regulations in effect in the respective Customs Administration;
(d) "FICCI/TAITRA
Carnets" means the document reproduced as the Annex to the present Agreement;
(e) "Issuing
Association" means Federation of Indian Chambers of Commerce & Industry (FICCI) for India-Taipei Association in Taipei and
Taiwan External Trade Development Council (TAITRA) for Taipei Economic and Cultural
Center in India approved for the issue of FICCI/TAITRA Carnets;
(f) "Guaranteeing
Association" means FICCI for India-Taipei Association in Taipei and TAITRA for Taipei Economic and Cultural
Center in India approved to guarantee the sums referred to in
Article 6 of this Agreement;
(g)
"person"
means natural or legal persons, unless the context otherwise requires;
(h)
"Customs
Administration/authorities" means the Central Board of Excise and Customs,
Department of Revenue, Ministry of Finance, New Delhi, or the Customs
Administration, Ministry of Finance, Taipei, as the case may be.
Article 2
The approval of an Issuing
Association may be subject, in particular, to the condition that the price of
FICCI/TAITRA Carnets shall be commensurate with the cost of services rendered.
CHAPTER
II
SCOPE
Article
3
Customs Administration in the territory of each
Contracting Party may accept FICCI/TAITRA Carnets valid for its
territory and issued in accordance with the conditions laid down in the present
Agreement, in lieu of its Customs documents
and as due security for the sums referred in Article 6 of the present
Agreement, for temporary importation
of goods for display or use at exhibitions, international fairs, meetings or
similar events as per the laws in force in its territory.
CHAPTER
III
ISSUE
AND USE OF FICCI/TAITRA CARNETS
Article 4
(1) Issuing
Associations shall not issue FICCI/TAITRA Carnets with a period of validity
exceeding one year from the date of issue. They shall indicate on the cover of
the FICCI/TAITRA Carnet the territory in which it is valid and the names and
the addresses of the corresponding Guaranteeing Associations.
(2) Once a
FICCI/TAITRA Carnet has been issued, no extra item shall be added to the list of goods enumerated on the
reverse of the front cover of the Carnet, or on any continuation sheets annexed thereto (General
List).
Article
5
The period fixed for the
re-exportation of goods imported under cover of a FICCI/TAITRA Carnet shall not
in any case exceed the period of validity of that Carnet.
CHAPTER IV
GUARANTEE
Article
6
(1) Each
Guaranteeing Association shall undertake to pay to the Customs authorities of
the territory in which it is established the amount of the import duties and
any other sums payable in the event of non-compliance with the conditions of
temporary admission, or of transit, in respect of goods introduced into that
territory under cover of FICCI/TAITRA Carnet issued by a corresponding Issuing
Association. It shall be liable jointly and severally with the persons by whom the sums mentioned above
are due, for payment of such sums without demur or protest.
(2) The
liability of the Guaranteeing Association shall not exceed the amount of the
import duties by more than ten percent.
(3) When
the Customs authorities of the territory of importation have unconditionally
discharged a FICCI/TAITRA Carnet in respect of certain goods, they can no
longer claim from the Guaranteeing Association payment of the sums referred to
in paragraph (1)
of
this Article in respect of these goods. A claim may nevertheless still be made
against the Guaranteeing Association if it is subsequently discovered that the
discharge of the Carnet was obtained improperly or fraudulently or that there
had been a breach of the conditions of temporary admission or of transit.
(4) Customs
authorities shall not in any circumstances require from the Guaranteeing
Association payment of the sums referred to in paragraph (1) of this Article if
a claim has not been made against the Guaranteeing Association within a year of
the date of expiry of the validity of the Carnet.
CHAPTER V
REGULARIZATION OF FICCI/TAITRA CARNETS
Article
7
(1) The
Guaranteeing Association shall have a period of six months from the date of the
claim made by the Customs authorities for the sums referred to in paragraph (1) of Article 6 of the
present Agreement in which to furnish
proof of the re-exportation of the goods under the conditions laid down in the
present Agreement or of any other
proper discharge of the FICCI/TAITRA Carnet.
(2)
If
such proof is not furnished within the time allowed, the Guaranteeing
Association shall forthwith deposit, or pay provisionally, such sums. This
deposit or payment shall become final after a period of three months from the
date of the deposit or payment. During the latter period the Guaranteeing
Association may still furnish the proof referred to in the preceding paragraph
with a view to recovery of the sums deposited or paid.
(3)
If the
laws and regulations of the territory concerned do not provide for the deposit
or provisional payment of import duties, payments made in conformity with the
provisions of the preceding paragraph shall be regarded as final, but the sums
paid shall be refunded if the proof referred to in paragraph (1) of this Article is furnished within
three months of the date of the payment.
Article 8
(1)
Evidence
of re-exportation of goods imported under cover of a FICCI/TAITRA Carnet shall
be provided by the re-exportation certificate completed in that Carnet by the
Customs authorities of the territory into which the goods were temporarily
imported.
(2)
If the
re-exportation of goods has not been certified in accordance with paragraph (1)
of this Article, the Customs authorities of the territory of importation may,
even if the period of validity of the Carnet has already expired, accept as
evidence of re-exportation of the goods:
(a)
the particulars entered by the Customs authorities on a
voucher which has been detached from the Carnet on re-importation into the
exporting territory, provided that the particulars relate to an importation
which can be proved to have taken place after the re-exportation which it is
intended to establish;
(b)
any other documentary proof that the goods
are outside that territory.
(3)
In any
other case in which the Customs authorities of the territory of temporary
importation waive the requirement of re-exportation of certain goods admitted
into their territory under cover of a FICCI/TAITRA Carnet, the Guaranteeing
Association shall be discharged from its obligations only when those
authorities have certified in the Carnet that the position regarding those
goods has been regularized.
Article
9
In the cases referred to in
paragraph (2) of Article 8 of the present Agreement, the Customs authorities shall have the right to charge a
regularization fee.
CHAPTER VI
MISCELLANEOUS PROVISIONS
Article
10
Customs certificate on
FICCI/TAITRA Carnets used under the conditions laid down in the present Agreement shall not be subject
to the payment of charges for Customs attendance at Customs offices and posts
during the normal hours of business.
Article
11
In the case of the
destruction, loss or theft of a FICCI/TAITRA Carnet while the goods to which it
refers have been exported to the territory of either Contracting Party, the
Customs authorities in the territory of that Contracting Party shall, at the
request of the Issuing Association and subject to such conditions as those
authorities may prescribe, accept a replacement document, the validity of which
expires on the same date as that of the Carnet which it replaces.
Article
12
(1) When
goods temporarily imported cannot be re-exported as a result of a seizure,
other than a seizure made at the suit of private persons, the requirement of
re-exportation shall be suspended for the duration of the seizure.
(2) The
Customs authorities shall, so far as possible, notify the Guaranteeing
Association of seizures of goods admitted under cover of FICCI/TAITRA Carnets
guaranteed by that Association and shall advise it of the measures they intend
to take.
Article
13
FICCI/TAITRA Carnet or parts
of FICCI/TAITRA Carnets intended to be issued in the territory into which they
are imported and which are sent to an Issuing Association by a corresponding
foreign association, by an international organization or by the Customs
authorities of the territory of a Contracting Party, shall be admitted free of
import duties and free of any import prohibitions or restrictions.
Corresponding facilities shall be granted at exportation.
Article
14
For the purposes of the
present Agreement, “territory” means the territory in which
the Customs laws are administered by the respective Customs
Administration/authorities.
Article
15
In the event of
fraud, contravention or abuse, the Customs authorities of the Contracting
Parties shall, notwithstanding the provisions of the present Agreement, be free to take
proceedings against persons using FICCI/TAITRA Carnets, for the recovery of the
import duties and other sums payable and also for the imposition of any
penalties to which such persons have rendered themselves liable. In such cases,
the Associations shall lend their assistance to the Customs authorities.
Article
16
The Annex to the present Agreement shall be construed to
be an integral part of this
Agreement.
Article
17
The provisions of the present Agreement set out the
minimum ones to be accorded and do not prevent adding more provisions when
necessary to facilitate the implementation of the FICCI/TAITRA Carnet system.
CHAPTER VII
FINAL PROVISIONS
Article
18
A Protocol based on the principles of this Agreement
shall be made between the Guaranteeing Associations of the Contracting Parties
to prescribe their rights and obligations.
Article
19
(1)
The
Contracting Parties shall meet as and when necessary in order to consider the
operation of the present Agreement
and in particular in order to consider measures to secure uniformity in the
interpretation and application of the present Agreement.
(2)
The
Contracting Parties shall lay down the rules of procedure for their meetings.
(3)
The
present Agreement may, at the request of either Contracting Party, be revised
by mutual consent.
Article
20
Any dispute between the Contracting Parties concerning
the interpretation or application of the present Agreement shall be settled by
negotiation between them.
Article
21
(1)
This Agreement shall come into force
from the first day of the next month after the Contracting Parties have
notified each other in writing that the necessary legal requirements for entry
into force of this Agreement have been fulfilled and shall remain in force
until the expiry of 90 days from the date on which either of the Contracting
Parties shall have given the other Contracting Party notice in writing of its
intention to terminate this Agreement.
(2)
Any
revision of this Agreement, or the termination
thereof, shall be effected without any prejudice to any rights or obligations
accruing or accrued under this Agreement prior to the effective date of such
revision or termination.
(3) In
witness whereof, the
undersigned, being duly
authorized for this purpose, have signed the present Agreement.
DONE at New Delhi, this 20th day of
March, 2013 in two Originals, each in the Hindi, Chinese and English languages,
all texts being equally authentic.
In case of divergence of interpretation, the English text shall prevail.
|
FOR INDIA-TAIPEI ASSOCIATION IN TAIPEI Sd/- (Pradeep
Kumar Rawat) Director General |
FOR TAIPEI ECONOMIC AND CULTURAL CENTER IN
INDIA Sd/- (Chung-Kwang Tien) Representative |