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OFFICE OF THE
COMMISSIONER OF CUSTOMS, |
PUBLIC
NOTICE NO. 81 /2001
Sub: Imports by United Nations and its Agencies
- Regarding.
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Govt. of India, Min. of Finance,
Dept. of Revenue, New Delhi, Circular
No.04/2001-Cus., vide F.No.446/118/2000-CUS(IV) dated 18.01.2001, is reproduced
below for the guidance of the.
C11/9/2001-AP(PORT)
(T.S. JAYACHANDAR)
CUSTOM HOUSE, CHENNAI-1. ASSTT. COMMR. OF CUSTOMS (APPG.)
DATE : 23.04.2001
________________________________________________________________________
CIRCULAR NO.04/2001-CUS.
F.NO.446/118/2000-CUS
(IV) DATED 18.01.2001
Reference is invited to Board’s Circular No.79/95 dated
6.7.95 on the subject mentioned above. It was clarified in the said Circular
that Section 7(b) of the United Nations (P&I) Act, 1947 provides for
exemption from customs duties and prohibitions and restrictions on imports and
exports in respect of articles imported or exported by the UN and its agencies
for its official use. It was also clarified that the exemptions from customs
duty should be granted only to such imports which are directly made by the
United Nations for its official use not withstanding production of any
exemption certificate from the Ministry of External affairs (MEA).
2.
In the recent past, several representations have
been received from certain international organisations stating that even though
they have been notified under UN (P&I) Act, 1947 by MEA, the Customs
authorities are not allowing them exemption from duties of customs on the goods
imported by them for their official use. In particular it has also been brought
to the notice of the Ministry by MEA that some Custom Houses have stopped
extending customs duty exemption to goods imported by Indian Crops Research
Institute for Semi-Arid Tropics (ICRISAT), even though it is a recognised
international organisation which has been granted privileges and immunities
under UN (P&I) Act, 1947, vide notification No.UI/222(66) 171 dated 28th
October, 1972.
3.
The matter has been examined. It may be noted that
to give effect to Convention conferring certain privileges and immunities to
United Nations and other international organisations (and their representatives
and officials). Act No.XLVI of 1947 termed “United Nations (Privileges 7
Immunities) Act, 1947” was enacted in this country. The various privileges and
immunities are mentioned in the Schedule to the aforesaid Act and these have
force of Law notwithstanding anything to the contrary contained in any other
law. In the Schedule to the aforesaid Act, there are a number of Articles
having different sections, and section 7 under Article II - Sub-section (b)
exempts UN from Customs duties and prohibitions and restrictions on imports and
exports in respect of articles imported or exported by United Nations for its
official use. This is subject to condition that articles will not be sold in
the country in which they were imported except under conditions agreed with the
Government of concerned country.
4.
Section 3 of the aforesaid UN (P&I) Act, 1947,
empowers the Central Government to amend the schedule of the said act for
conferring certain privileges on any other international organisation and after
issue of the appropriate notification, these international organisations become
entitled to similar privileges in terms of the UN (P&I), 1947,
notwithstanding anything to the contrary contained in any other law for the
time being in force. It is therefore clarified that once an ‘international
organisation’ has been notified under section 3 of the UN (P&I) Act, 1947,
and made eligible for the specified privileges under the provisions of the
schedule to the said Act, subject to the modification as the government deems
fit, as mentioned in the notification itself, such privileges shall be extended
to the organisation. What is relevant is in such cases is to see if provisions
of section 7(b) under Article II of the Schedule have been extended or not. The
Custom Housed may clear goods imported by such international organisations for
their official use, after verifying the privileges conferred by the
notification issued by the MEA under UN (P&I) Act, 1947.
5.
In so far as ICRISAT notification is concerned
(copy enclosed for ready reference), whole Article II has been extended and,
therefore, the exemption for official use where claimed subject to same
conditions as for United Nation mentioned in section 7(b) will be admissible.
INTERNATIONAL
CROPS RESEARCH INSTITUTE FOR THE SEMI-ARID TROPICS
NOTIFICATION
New
Delhi, the 28th Oct., 1972
No.UI/222(66)/71.-- In
exercise of the powers conferred by section 3 of the United Nations (Privileges
and Immunities) Act, 1947 (45 of 1947), the Central Government hereby declares
that the provisions of Article I, Article II and Article V (Section 17, 10(b),
(d), (e) and (g), 19, 20, and 21) of the Schedule to the said Act shall,
subject to the modifications specified below apply mulatis mutandis to the International
crops Research Institute for the Semi-Arid Tropics and to its officers
recruited on an international basis, except that the exemption under Sections
18 and 19 shall apply only to the non-Indian officials of the said Institute.
Modifications
1.
In the Articles so applied, --
(i)
for the words “United Nations” wherever they occur,
the words “international Crops Research Institute for the Semi-Arid Tropics”
shall be substituted :
(ii)
for the words “Secretary-General “ wherever they
occur, the word “Director” shall be substituted.
2.
In section 17 and Section 20, for the words
“General Assembly” and “Secretary Council”, the words “Governing Board” shall
be substituted.
3.
In section 19.
(i)
for the words “Secretary-General and all Assistant
Secretaries-General” the word “Director” shall be substituted.
(ii)
for the words “their spouses’ the words “his
spouse” shall be substituted.
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