Notification No. 296/76-Cus Dated 02-08-76

Exemption on certain vehicles and component parts, imported by a member of an Automobile club or Association belonging to the Federation of Alliance Internationale De Tourisme.- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), 1[and sub-section (12) of section 3 of Customs Tariff Act, 1975 (51 of 1975),] 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 2[integrated tax and goods and services compensation cess]          old[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.

TABLE

Sl. No. Name of the goods Extent of Exemption Conditions of Exemption
(1) (2) (3) (4)
1. (a) Vehicles as defined in Article1 of the Convention.
(b) Fuel and component parts referred to in Article 3 and 4 respectively of the Convention

Whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff the Act, 1975 (51 of 1975),        2[and the integrated tax and goods and services compensation cess]                  old[additional duty] leviable thereon under section 3 of the said Act.

 (1) The importer shall :
(a) be a member of an Automobile Club or Association belonging to Federation of Alliance Internationale De Tourisme;
(b) produce to the proper officer for the purpose of same being duly signed and stamped by him the triptyque or carnets depassages-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 than 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.
2. 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 vehicle or due to the death or illness of the holder of the temporary importation documents, or 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 to the Customs Tariff Act, 1975 (51 of 1975), and the 2[and the integrated tax and goods and services compensation cess]      
old[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.
3. Vehicles 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. So much of the duty of customs and 2[and the integrated tax and goods and services compensation cess]      
old[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.		 The holder of the carnet continues to remain in India during the period of retention of the vehicle in India.

EXPLANATION. - In this notification "Convention" means the Customs Convention on the Temporary Importation of Private Road Vehicles.

2. Nothing contained in this notification shall apply to -

(a) legal persons referred to in article (e) of the Convention;

(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.

as amended by Notification Nos. 53/77-Cus dt 1-5-1977, No. 160/94-Cus dt 8-8-1994 and 101/95-Cus dt 26-5-1995.

 

 

 

 

 

1. Inserted Vide: Notification no. 86/2018-Custom dt. 31/12/2018

2. Substituted Vide: Notification no. 86/2018-Custom dt. 31/12/2018