Back to Home

ATA CARNET
Exemption from Customs Duty and Additional Duty

Notification No.157/28.03.1990 as amended by 66/95

In exercise of 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 1 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 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 ATA Carnet issued in accordance with the Customs Convention of ATA Carnet for temporary admission of goods (hereinafter referred to as the ATA Carnet) and the Carnet is guaranteed by the Federation of Indian Chamber of Commerce & Industry, which has been appointed as the guaranteeing association of ATA Carnet in India (hereinafter referred to as the Federation);

(3)    the said goods in all respects conform to the description, quantity, quality, value and other specifications given in the ATA Carnet duly certified by the Customs authorities at the country 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 reimported, the period of six months shall be computed from the date of first importation.

Provided further that when the Central Government is satisfied that it is necessary in the public interest so to do, it 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 date of clearance shall be paid by the Federation;

Provided that    the Federation shall not be liable to pay the customs duty in cases where the said goods are sold in exhibitions or fairs or otherwise disposed off in India on payment of Customs duty with the prior approval of the Government of India in the Department of Revenue.

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 1st day of May, 1990.


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 exhibitions;
(iii)    advertising and demonstration material which is 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 conference or congresses.


SCHEDULE – II

1. Trade, industrial, agricultural or crafts exhibition, fair or similar show or display.

2. Exhibition or meeting which is primarily organized for a charitable purpose.

3. Exhibition or meeting which is primarily organized to promote any branch of learning, art, craft, sport or scientific, educational or cultural activity to promote friendship between peoples or to promote religious knowledge or worship.

4. Meeting of representatives of any international group of Organisations.

5. Representative meeting or an Official of commomerative character.

Explanation:- The events specified in this schedule do not include exhibitions organized by private purposes in shops or business premises with a view to promote the sale of foreign goods.