Triptyque/Carnet De Passage EnDouane is a travel document for the purpose
of temporary importation of private road vehicles into India by the
tourist free of duty issued by approved Automobile Associations abroad.
Carnet and Triptyque or identical in purpose, except that the Triptyque is
meant for a single country while the Carnet is for more than one country.
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 goods specified in column (2) of the Table below when imported
into India, from the duty of customs and the additional duty leviable
thereon to the extent indicated in the corresponding entry in column (3)
of the said Table, subject to the conditions specified in the
corresponding entry in column (4), thereof.
of the goods
Vehicles defined in Article
1 of the Convention.
(b) Fuel and component parts referred to
3 and 4 respectively of the Convention.
of the duty of customs leviable thereon under the First Schedule
of to the Customs Tariff Act, 1975 (51 of 1975) and the additional
duty leviable thereon under section 3 of the said Act.
The importer shall:
(a) be a member of an Automobile
Club or Association belonging to the Federation of Alliance
Internationale De Tourisme;
(b) produce to the proper officer
for the purpose of the same being duly signed and stamped by him
the triptyque or carnets de passages en-douane issued by the
Alliance Internationale De Tourisme in the form approved and
issued to him by a Club or Association guaranteed by the
Federation of Indian Automobile Association and in respect of
which all the rules and conditions relating to triptyque or
carnets de passages en_douane have been complied with; and
(c) satisfy the proper officer that
the vehicles and component parts, which he has imported,
correspond in all respects with those described in the triptyque
or carnets de passages en-douane and for this purpose produce the
said vehicles and component parts for examination and record of
particulars by such officer.
(2) The period of retention of the
vehicle in India does not exceed six months:
Provided that where a vehicle imported
under triptyque or carnets de passages en-douane is exported out
of India and is re-imported within the period of six months from
the date of its exportation from India, then for the purpose of
determining the total period of retention of the vehicle in India
after such reimport will be added to the period of its retention
in India after first importation:
Provided further that where the Central
Government or the Commissioner of Customs is satisfied that
it is necessary in the public interest so to do, it may extend the
period of six months by a further period of six months.
(3) Generally subject to the provisions
of the Convention.
|Vehicle (including component
parts) referred to in the Convention which is permitted to be
imported in accordance with the conditions specified against
serial number 1 above and which, on account of accident requiring
repairs of the vehicles or due to the death or illness of the
holder of the temporary importation documents, or a person
accompanying him or a family member, is not exported out of India
within six months after the date of importation.
||Whole of the duty of customs
leviable thereon under the First Schedule of to the Customs Tariff
Act, 1975 (51 of 1975), and the additional duty leviable thereon
under section 3 of the said Act.
(1) The vehicle is garaged, except when
it is being repaired in a premises approved by the Commissioner of
Customs under a double lock, one of the owner and the other of the
Customs, provided that where the holder of the temporary
importation documents or the person accompanying him or his family
members is hospitalised then this condition shall not apply.
(2) The vehicle is re-exported
before the expiry of six months from the date of its importation
into India extended by the period of garaging or hospitalisation
referred to in condition (1) above.
and component parts referred to in the Convention, other than
those specified in serial number 2 above, which are permitted to
be imported in accordance with the conditions specified against
serial number 1 above and which are exported out of India after
six months and within one year of the date of importation.
much of the duty of customs and additional duty as is equal to the
amount of drawback calculated by taking into account the use of
the vehicle from the date of its first entry into India to the
date on which the vehicle is finally re-exported.
holder of the carnet continues to remain in India during the
period of retention of vehicle in India.
Explanation. - In this notification "Convention" means
the Customs Convention on the Temporary Importation of Private Road
2. Nothing contained in this notification shall apply to
(a) legal persons referred to in article 1(e) of the
(b) persons normally resident outside India, who on the
occasion of temporary visit to India take up paid employment or any other
form of gainful occupation.
[Notification No.296-Cus., dated 2-8-1976 as amended by
Notifications No.53-Cus., dated 1-5-1977; No.160/94-Cus., dated
8-8-1994 and No.101/95-Cus., dated 26-5-1995.]