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OFFICE OF THE
COMMISSIONER OF CUSTOMS, |
Sub: Customs claims against vehicles temporarily imported into India by
tourists under carnets de passage-en-douane - reg.
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Government
of India, Ministry of Finance, Department of Revenue, New Delhi, Circular No.13/2001-Cus., vide F.No.575/1/2000-LC
dated 02.03.2001, is reproduced below for the guidance of the Importers,
Clearing Agents, and Trading Public.
C11/14/2001-AP(PORT) (S. SANKARAVADIVELU )
CUSTOM HOUSE, CHENNAI-1. DY. COMMR. OF CUSTOMS (APPG.)
DATE :22.05.2001
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CIRCULAR NO.13/2001-CUS.
F.NO.575/1/2000-LC DATED
02.03.2001
In
terms of Notification No.296/76-Cus. dt.2.8.1976, vehicles can be temporarily imported into India for a
period of six months without payment of Customs duty against a
carnet-de-passage issued by a member of an Automobile Club or Association
belonging to the Federation of Alliance Internationale De Tourisme. This period
can be further extended for another period of six months.
2.
A representation has been received from the
Federation of Indian Automobile Associations (FIAA) citing difficulties being
faced in the matter of custom claims raised against vehicles temporarily
imported into India by tourists under the Carnet procedure. It has been pointed
out by the Federation that in case the vehicles are exported from a point other
than the port/airport/land customs station of entry, intimation regarding such
export is often not sent by the customs to the point through which the vehicles
entered India. This leads to filing of claims by the Customs for payment of
customs duty with the Automobile Associations in India and in turn with their
international counterparts.
3.
The matter has been examined in the Board. In order
to streamline the Carnet procedure and as a measure to remove avoidable
irritants, the following guidelines may be observed. Entries relating to
Importation Vouchers and Exportation Vouchers in the Carnet documents must be
duly signed and stamped by the Customs at the ports/airports/LCSs of entry and
exit respectively. Further, Customs at the point of exit shall convey the
particulars of exportation of vehicles brought into India by the tourists under
the Carnet to the port/airport/LCS of entry within one week of the date of
exportation. This may be sent by e-mail/fax, with appropriate documents to be
followed by post, to facilitate prompt reconciliation of Carnet documents.
4.
At the same time, when a vehicle arrives for
temporary importation under Carnet, the most likely exit point and point of
export of the vehicle may be ascertained and kept alongwith other relevant
particular in the register that may be maintained at the point of entry. It has
to be appreciated that it may not be always possible for the tourist too
furnish the exact details of exit point and or point of export of vehicle.
Therefore, this information may be obtained from the tourist on a purely
voluntary basis, and should not under any circumstance be made a ground for
denying the benefits of the Carnet.
5.
It is requested to inform the field formations in
your jurisdictions suitably. A review of the pendencies in this regard may also
be made in the Commissionerates and officers incharge of exit points for
vehicles should be asked to send requisite particulars to the officers at the
entry point, wherever not already done to help reconcile all pending cases on
an urgent basis.
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