Home India Ministry of Finance In exercise of the powers conferred by sub section 1 of sect...
Date: 2018-01-18 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by sub section 1 of section 25 of the Customs Act

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This notification, No. 4/2018-Customs, exempts specific goods imported into India from customs duty and integrated tax, provided certain conditions are met. The exemption applies to goods specified in the Schedule, addressing equipment for press, broadcasting, sports, testing, and measuring. The notification came into force on January 18, 2018. Key Points / Main Content: * **Exemption:** Exempts goods specified in the Schedule from customs duty and integrated tax when imported into India. * **Conditions for Exemption:** * Goods must be imported under a Carnet guaranteed by the Federation of Indian Chamber of Commerce and Industry in India (FICCI). * Goods must be owned by a natural person resident abroad or a legal person established abroad. * The importer must be a natural person resident abroad or a legal person established abroad. * Goods must be capable of identification on re-exportation. * Goods must conform to the description, quantity, quality, and value in the Carnet certified by Customs. * Goods must be exported within two months from the date of importation. * Extension of Export Period: The Commissioner of Customs may extend the export period by up to two months if necessary in the public interest. * Failure to Export: If goods are not exported within the specified period, FICCI and the importer are jointly and severally liable for customs duties and applicable interest. FICCI's liability is capped at 10% above the customs duties. * **Exclusion:** The notification does not apply to goods imported through the post. * **Schedule of Goods:** * Equipment for the press * Sound broadcasting equipment * Television broadcasting equipment * Sports goods * Equipment for testing, measuring, or calibration Impact Analysis: * **Importers:** * Impact: Benefit from customs duty and integrated tax exemptions, subject to meeting specified conditions. * Action Required: Ensure compliance with Carnet requirements, ownership criteria, re-exportation timelines, and goods specifications. * **Federation of Indian Chamber of Commerce and Industry (FICCI):** * Impact: Acts as guarantor for Carnets and is liable for customs duties and interest in case of failure to export goods, up to a capped amount. * Action Required: Ensure Carnets are properly guaranteed and be prepared to cover duties and interest if goods are not re-exported within the stipulated time. * **Customs Authorities:** * Impact: Responsible for verifying compliance with the conditions of the notification and potentially extending the export period. * Action Required: Verify Carnet details, ownership, importer status, goods specifications, and monitor re-exportation timelines.

Key Entities Referenced

Customs Act, 1962: A law governing customs duties and regulations in India, specifically section 25 subsection 1 is mentioned. Customs Tariff Act, 1975: A law specifying the tariff rates applicable to goods imported into India. First Schedule and subsection 7 of section 3 are mentioned. Central Board of Excise and Customs: A government organization under the Department of Revenue, Ministry of Finance, responsible for the administration of indirect taxes in India. G.S.R. 42E: A notification number related to customs exemptions. Federation of Indian Chamber of Commerce and Industry: An association guaranteeing Carnets in India. FICCI: Abbreviation of the Federation of Indian Chamber of Commerce and Industry. Customs Convention on the A.T.A. carnet for Temporary Admission of Goods A.T.A. Convention done at Brussels on 8th June 1961: An international agreement governing the temporary admission of goods using A.T.A. carnets. New Delhi, Delhi: Location of publication of the gazette notification.
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माल का िनया9त, आयात क(cid:22) तारीख से दो महीने के भीतर (cid:4)कया जाना होगा : बशतC (cid:4)क य(cid:4)द उ! माल का पुन:िनया9त उ! दो माह क(cid:22) अविध के भीतर कर (cid:4)दया जाता ह ैतो इस दो माह क(cid:22) अविध क(cid:22) गणना उ! कारनेट के अंतग9त होने वाले (cid:31)थम आयात क(cid:22) तारीख से क(cid:22) जाएगी : बशतC और भी (cid:4)क जहां (cid:31)धान आयु!, सीमाशु(cid:6)क या आयु!, सीमाशु(cid:6)क, जैसी भी िJथित हो इस बात से संतु, हो (cid:4)क जनिहत म’ ऐसा करना आव1यक ह ै तो वह उ! दो माह क(cid:22) अविध को अगले अिधकतम दो माह क(cid:22) अविध तक बढ़ा सकते ह;ै (vii) य(cid:4)द ऐसे माल का िनया9त उपयु9! अविध के भीतर न कर पाने क(cid:22) िJथित म,’ (cid:4)फQ(cid:22) तथा आयातकता 9 संयु]त Zप से तथा पृथक Zप से, आयात क(cid:22) ितिथ के अनुसार माल पर लगने वाले सीमा शु(cid:6)क का, उस पर लागू ^य ाज सिहत, भुगतान करने के िलए उ_ तरदायी ह"गे : अित;र] त क(cid:22) रािश के सीमा शु(cid:6)क बशतC (cid:4)क फेडरेशन का दािय_व , उस रािश के 10 (cid:31)ितशत से अिधक नह‘ होगा । 2. इस अिधसूचना म’ िनिहत कोई भी बात डाक के माaयम से आयात (cid:4)कए जाने वाले माल पर लागू नह‘ होगी। 3. यह अिधसूचना सरकारी राजपV म’ अपने (cid:31)काशन क(cid:22) तारीख से लागू होगी । अअअअननननससुुससुु चचूूचचूू ीीीी ((((कककक)))) ससेेससेे ककककेेेे ििििललललएएएए उउउउपपपपककककररररणणणण जजजजससैैससैै ेे ेे%%%%कककक :::: (i) पस9नल कंcयूटर; (ii) सभी (cid:31)कार के कैमरा ((cid:4)फ(cid:6)म तथा इले]Oािनक कैमरा); (iii) साउंड या ईमेज Oांसिमdटग, ;रकॉeडग या ;र(cid:31)ोfूgसग उपकरण; (iv) साउंड या ईमेज ;रकॉeडग मीिडया, ^लMक या ;रकॉडCड; (v) टेgJटग एंड मेजdरग इंJhम’ट तथा उपकरण (ओिसलोjाफ, टेप तथा वीिडयो ;रकॉड9र टेJट िसJटम, म(cid:6)टीमीटर, टूल बॉ]स तथा बैTस, वे]टर Jकोप, वीिडयो जेनेरेटर आ(cid:4)द); (vi) लाइdटग उपकरण (Jपॉट लाइट, कनवट9र, ;Oपोड); तथा (vii) ऑपरेशनल सहायक सामjी (ए]सपोजर मीटर, लMस, ;Oपोड, ए]यूिमलेटस,9 बैOी बे(cid:6)ट, बैOी चाज9र, मॉनीटर) । ((((खखखख)))) ससससााााउउउउंंंंडडडड ’’’’ॉॉॉॉडडडडककककाााा))))(cid:4)(cid:4)(cid:4)(cid:4)टटटटगगगग उउउउपपपपककककररररणणणण जजजजससैैससैै ेे ेे%%%%कककक :::: (i) दरू संचार उपकरण जैसे EॉडकाJट Oांसमीटर-;रिसवर या Oांसमीटस;9 (ii) टRमनल कने]टेबल टू नेटवक9 या केवल, सेटेलाइट gलक; (iii) ऑिडयो (cid:4)kl’सी (cid:31)ोड]शन उपकरण (साउंड िपक अप, ;रकॉgडग या ;र(cid:31)ोfूgसग उपकरण); (iv) टेgJटग एंड मेजdरग इंJhम’ट तथा उपकरण (ओिसलोjाफ, टेप तथा वीिडयो ;रकॉड9र टेJट िसJटम, म(cid:6)टीमीटर, टूल बॉ]स तथा बैTस, वे]टर Jकोप, वीिडयो जेनेरेटर आ(cid:4)द); (v) ऑपरेशनल सहायक सामjी (घड़ी, Jटॉप वाच, कंपास, माइoोफोन, िमg]सग कंसोल, साउंड टेप, जेनेरेdटग सेट, Oांसफॉम9र, बैOी तथा ए]यूिमलेटर, बैOी चाज9र, हीdटग, एयरकंिडशgनग तथा व’टीलेdटग उपकरण आ(cid:4)द); तथा (vi) साउंड ;रकॉeडग मीिडया, ^लMक या ;रकॉडCड ।¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 ((((गगगग)))) टटटटेेेेललललीीीीििििववववजजजजनननन,,,, ’’’’ॉॉॉॉडडडडककककाााा))))(cid:4)(cid:4)(cid:4)(cid:4)टटटटगगगग उउउउपपपपककककररररणणणण जजजजससैैससैै ेे ेे%%%%कककक :::: (i) टेलीिवजन कैमरा; (ii) टेलीिसनेमा; (iii) टेgJटग तथा मेजdरग इंJhम’ट तथा उपकरण; (iv) Oांसिमशन तथा ;रOांसिमशन उपकरण; (v) कFयूिनकेशन उपकरण; (vi) साउंड या ईमेज ;रकॉeडग या ;र(cid:31)ोfूgसग उपकरण (टेप तथा वीिडया ;रकॉड9र तथा वीिडया ;र(cid:31)ोfूसर, माइoोफोन, िमg]सग कंसोल, लाउडJपीकर); (vii) लाइdटग उपकरण (Jपॉट लाइट, कनवट9र, ;Oपोड); (viii) एिडdटग उपकरण; (ix) ऑपरेशनल सहायक सामjी (घड़ी, Jटॉप वाच, कंपास, लMस, ए]सपोजरमीटर, ;Oपोड, बैOी चाज9र, कैसेpस, जेनेरेdटग सेट, Oांसफॉम9र, बैOी तथा ए]यूिमलेटर, हीdटग, एयरकंिडशgनग तथा व’टीलेdटग अपाpस9 आ(cid:4)द); (x) साउंड या ईमेज ;रकॉeडग मीिडया, ^लMक या ;रकॉडCड (oेिडट टाइट(cid:6)स, Jटेशन कॉल साइन, Fयूिजक इंसpस,9 आ(cid:4)द); (xi) (cid:4)फ(cid:6)म रशेस; तथा (xii) Fयूिजकल इंJhम’pस, कॉJqूFस, िसनेरी तथा अKय Jटेज (cid:31)ोपटr, पेडेJटॉल, मेक-अप मैटे;रयल, हये रsायर। ((((घघघघ)))) खखखखेलेलेलेल----ककककूूूूदददद ककककाााा ससससााााममममाााानननन जजजजससैैससैै ेे ेे%%%%कककक :::: (i) Oैक तथा फ(cid:22)(cid:6)ड उपकरण, जैसे (cid:4)क बाधा, भाले, िडJकस, डंडे, शॉpस, हथौड़"; (ii) बॉल गेम उपकरण जैसे (cid:4)क बॉल, रैकेट, मैलेpस, ]लब, िJटक, बैट, िवकेट तथा इसी (cid:31)कार के; (iii) gवटर Jपोpस9 उपकरण जैसे (cid:4)क Jक(cid:22) तथा िJटक, Jकेpस, बोबJलेय; (iv) Jपोpस9िवयर, जूते, दJतान,े हडे िगयर आ(cid:4)द; (v) वाटर Jपोpस9 उपकरण जैसे (cid:4)क कैनोज तथा कया]स, सेल तथा रो-बोट, सेल, ओस9 तथा पैडल, सफ9 बोड9 तथा सेल; (vi) मोटरवाहन तथा oाuट जैसे (cid:4)क कार, मोटरसाइ(cid:4)कल, मोटरबोट; (vii) िविवध आयोजन" के िलए उपकरण, जैसे खेल के हिथयार तथा गोला-बाZद, नॉन-मोटराइvड बाईिसकल, तीरंदाज़ के धनुष तथा तीर, फ’gसग उपकरण, िजwािJटक उपकरण, कंपास, कु1ती मैट तथा टाटािमस, भारो ोलन उपकरण, राइgडग उपकरण, स(cid:6)क(cid:22)ज, हगM -Tलाइडस9, डे(cid:6)टा gवग, gवड सफ9र, चढ़ाई उपकरण; तथा (viii) सहायक उपकरण जैसे (cid:4)क माप तथा Jकोर िडसcले उपकरण, र! तथा मूV परीUण उपकरण। ((((ङङङङ)))) टटटटेेेे))))(cid:4)(cid:4)(cid:4)(cid:4)टटटटगगगग ययययाााा ममममजजेेजजेे ----ररररगगगग ययययाााा ककककैैैैललललीीीीििििबबबबररररेेेेशशशशनननन ककककेेेे ििििललललएएएए उउउउपपपपककककररररणणणण जजजजससैैससैै ेे ेे%%%%कककक---- (i) इंJhम’ट तथा उपकरण; (ii) टू(cid:6)स; तथा (iii) इस (cid:31)कार के उपकरण के (cid:31)योग के िलए संबंिधत कोई सहायक सामjी या पाpस9। [[[[फा स..ं.. 15018/1/2016 िनदशे क (आईसीडी)]]]] डॉ.... xीपाव9ती एस.... एल....,,,, अवर सिचव,,,,4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION New Delhi, the 18th January, 2018 No. 4/2018 - Customs G.S.R. 42(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods as specified in Schedule given below, when imported into India, 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 integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act, subject to the conditions that :- (i) the said goods are imported under a Carnet guaranteed by the Federation of Indian Chamber of Commerce and Industry in India (hereinafter referred to as FICCI), as per provisions of the Customs Convention on the A.T.A. carnet for Temporary Admission of Goods (A.T.A. Convention) done at Brussels on 8th June 1961; (ii) the said goods shall be owned by a natural person resident abroad or by a legal person established abroad; (iii) the importer of the said goods shall be a natural person resident abroad or a legal person established abroad; (iv) the said goods shall be capable of identification on re-exportation; (v) the said goods in all respects conform to the description, quantity, quality, value and other specifications given in the Carnet duly certified by the Customs authorities in the territory of exportation; (vi) the said goods shall be exported within a period of two months from the date of importation: Provided that if the same goods are re-imported within the said period of two months, the period of two months shall be computed from the date of its first importation under the said Carnet: Provided further that where the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, is satisfied that it is necessary in the public interest so to do, the said period of two months may be extended for a further period not exceeding two months; (vii) in the event of failure to export the goods within the period specified above FICCI and the importer shall, jointly and severally, be liable to pay the duties of customs leviable on the goods as on the date of import, along with applicable interest: Provided that the liability of the FICCI shall not exceed the amount of the duties of customs by more than ten per cent. 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 date of its publication in the Official Gazette. SCHEDULE A. Equipment for the press, such as: (i) personal computers; (ii) cameras of all kinds (film and electronic cameras); (iii) sound or image transmitting, recording or reproducing apparatus; (iv) sound or image recording media, blank or recorded;¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5 (v) testing and measuring instruments and apparatus (oscillographs, tape and video recorder test systems, multimeters, tool boxes and bags, vectorscopes, video generators, etc.); (vi) lighting equipment (spotlights, converters, tripods); and (vii) operational accessories (exposure meters, lenses, tripods, accumulators, battery belts, battery chargers, monitors). B. Sound broadcasting equipment, such as: (i) telecommunication equipment such as broadcast transmitter-receivers or transmitters; (ii) terminals connectable to network or cable, satellite links; (iii) audio frequency production equipment (sound pick-up, recording or reproducing apparatus); (iv) testing and measuring instruments and apparatus (oscillographs, tape and video recorder test systems, multimeters, tool boxes and bags, vectorscopes, video generators, etc.); (v) operational accessories (clocks, stop-watches, compasses, microphones, mixing consoles, sound tapes, generating sets, transformers, batteries and accumulators, battery chargers, heating, air-conditioning and ventilating apparatus, etc.); and (vi) sound recording media, blank or recorded. C. Television broadcasting equipment, such as: (i) television cameras; (ii) telecinema; (iii) testing and measuring instruments and apparatus; (iv) transmission and retransmission apparatus; (v) communication apparatus; (vi) sound or image recording or reproducing apparatus (tape and video recorders and video reproducers, microphones, mixing consoles, loudspeakers); (vii) lighting equipment (spotlights, converters, tripods); (viii) editing equipment; (ix) operational accessories (clocks, stop-watches, compasses, lenses, exposure meters, tripods, battery chargers, cassettes, generating sets, transformers, batteries and accumulators, heating, air-conditioning and ventilating apparatus, etc.); (x) sound or image recording media, blank or recorded (credit titles, station call signs, music inserts, etc.); (xi) film rushes; and (xii) musical instruments, costumes, scenery and other stage properties, pedestals, make-up material, hairdryers. D. Sports Goods, such as: (i) track and field equipment, such as, hurdles, javelins, discuses, poles, shots, hammers; (ii) ball game equipment, such as, balls, rackets, mallets, clubs, sticks, bats, wickets and the like; (iii) winter sports equipment, such as, skis and sticks, skates, bobsleighs; (iv) sports wear, shoes, gloves, headgear, etc.; (v) water sports equipment, such as, canoes and kayaks, sail and row boats, sails, oars and paddles, surf boards and sails; (vi) motor vehicles and craft, such as, cars, motor bicycles, motor boats;6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (vii) equipment for miscellaneous events, such as, sports arms and ammunition, non-motorized bicycles, archer's bows and arrows, fencing equipment, gymnastics equipment, compasses, wrestling mats and tatamis, weight-lifting equipment, riding equipment, sulkies, hang-gliders, delta wing, windsurfers, climbing equipment; and (viii) auxiliary equipment, such as, measuring and score display equipment, blood and urine test apparatus. E. Equipment for testing or measuring or calibration, such as: (i) instruments and apparatus; (ii) tools; and (iii) any accessories or parts, incidental to the use of such apparatus. [F. No. 15018/1/2016-Dir(ICD)] Dr. SREEPARVATHY S. L., Under Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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