Executive Summary:
This notification, No. 8/2016-Customs, issued on February 5, 2016, by the Ministry of Finance, exempts goods imported into India for display or use at specified events from customs duties, subject to certain conditions, including re-exportation. It supersedes a previous notification from January 9, 1989, with exceptions for actions already taken. The notification also outlines specific procedures, schedules of goods and events, and declaration formats.
Key Points / Main Content:
Exemption and Scope:
* Exempts goods imported for display or use at events specified in Schedule II from customs duties and additional duties, as per the Customs Tariff Act, 1975.
* Exemption is conditional and subject to re-export.
Conditions for Exemption:
* Importer must submit a declaration (as per Schedule III) to the Deputy/Assistant Commissioner of Customs at the time of filing the Bill of Entry, stating that the goods are intended for display or use at a specified event.
* For precious stones and jewelry, a certificate from the Gems and Jewellery Export Promotion Council is required.
* Importer must execute a bond equal to the value of the goods, along with a bank guarantee or cash deposit equal to 1% of the duty payable. This requirement is waived for imports by Central/State Governments, Union territory Administrations, Diplomatic Missions in India, or notified International organizations.
* Goods cannot be removed from the event venue without permission from the Deputy/Assistant Commissioner of Customs.
* Goods must be identifiable at the time of re-exportation.
* Importer must follow the procedure for proper identification of goods as specified by the Deputy/Assistant Commissioner of Customs.
* Re-export must occur within six months from the date of clearance order under Section 47 of the Customs Act, 1962. Extension of this period, up to two years, may be granted to specific entities (Central/State Governments, etc.).
* Goods may be entered for home consumption before the re-export deadline, subject to applicable duties and interest.
Exceptions to Re-exportation:
* Re-export is not required for perishable, damaged, or deteriorated goods if abandoned to customs or destroyed under customs supervision.
* Re-export may not be required for a reasonable quantity/value of goods supplied as free samples, consumed in demonstrations, or used in constructing/decorating exhibitor stands.
Limitations:
* The exception regarding perishable goods, damaged goods, and deteriorated goods shall not apply to gems and jewelry, drugs and medicines, clocks and watches.
* The notification does not apply to wines, spirits, alcoholic beverages, and tobacco products.
Schedules:
* Schedule I lists the goods eligible for exemption.
* Schedule II lists the events for which goods can be imported under this notification.
* Schedule III provides the format for the declaration to be submitted by the importer.
Impact Analysis:
Importers:
Impact: Benefit from customs duty exemptions for goods imported for specified events, reducing costs.
Action Required: Comply with all conditions, including declaration submission, bond execution, and re-export requirements; follow identification procedures; ensure proper handling and disposal of goods to qualify for exceptions.
Customs Officials (Deputy/Assistant Commissioners):
Impact: Responsible for overseeing compliance with the notification's conditions.
Action Required: Verify declarations, monitor goods movement, ensure proper identification procedures are followed, grant permissions for goods removal, oversee destruction of goods (if applicable), and potentially grant extensions for re-export.
Gems and Jewellery Export Promotion Council:
Impact: Responsible for approving/sponsoring events to be considered under this notification.
Action Required: Issue certificates to importers for events they approve, sponsor, or hold.
Central Government, State Governments, Union territory Administrations, Diplomatic Missions, and Notified International Organizations:
Impact: Simplified import procedures due to the waiver of bank guarantee or cash deposit requirements.
Action Required: Comply with declaration and re-export requirements, but are exempt from providing a bank guarantee or cash deposit. May apply for extensions to the re-export period.
Key Entities Referenced
Customs Act, 1962: An act of the Parliament of India to consolidate and amend the law relating to customs.
Customs Tariff Act, 1975: An act of the Parliament of India to provide for the imposition of a tariff on goods imported into India.
Central Board of Excise and Customs: The apex indirect tax body in India, now known as the Central Board of Indirect Taxes and Customs (CBIC).
Ministry of Finance: A ministry within the Government of India responsible for the country's finances and economy.
Department of Revenue: A department within the Ministry of Finance, Government of India, responsible for tax collection and administration.
United Nations Privileges and Immunities Act, 1947: An act to carry out certain provisions of the Charter of the United Nations and related international agreements.
Gems and Jewellery Export Promotion Council: An organization in India that promotes the export of gems and jewelry.
New Delhi: The capital of India, where the notification was issued.
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PART II—Section 3—Sub-section (i)
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No. 87] NEW DELHI, FRIDAY, FEBRUARY 5, 2016/ MAGHA 16 , 1937
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((((ररररााााजजजज(cid:14)(cid:14)(cid:14)(cid:14)वव वव ििििववववभभभभाााागगगग))))
((((ककककेेेे(cid:17)(cid:17)(cid:17)(cid:17)(cid:18)(cid:18) (cid:18)(cid:18) ीीीीयययय उउउउ(cid:3)(cid:3)(cid:3)(cid:3)पप पप ाााादददद शशशशु(cid:25)ु(cid:25)ु(cid:25)ु(cid:25)कक कक एएएएवववव ंं ंंससससीीीीममममाााा शशशश(cid:25)(cid:25)ुु(cid:25)(cid:25)ुु कक क क बबबबोोोोडडडड))(cid:31)(cid:31)))(cid:31)(cid:31)
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 5 फरवरी, 2016
ससससंं..ंं.. 8888////2222000011116666----ससससीीीीममममाााा शशशश(cid:25)(cid:25)ुु(cid:25)(cid:25)ुु कक कक
ससससाााा....ककककाााा....ििििनननन....111144447777((((अअअअ))))....————सीमा शु(cid:6)क अिधिनयम, 1962 (1962 का 52) क(cid:15) धारा 25 क(cid:15) उप-धारा (1) के तहत (cid:23)द(cid:24) त शि(cid:26)य(cid:28)
का (cid:23)योग करते (cid:31)ए और भारत सरकार, िव(cid:24)त मं%ालय (राज’ व िवभाग) क(cid:15) अिधसूचना स.ं 3/89-सीमा शु(cid:6) क, (cid:4)दनांक 9 जनवरी,
1989, सा.का.िन. 12 (अ), (cid:4)दनांक 9 जनवरी, 1989 के तहत (cid:23)कािशत क(cid:15) गई थी, का अिध,मण करते (cid:31)ए, के. / सरकार, ऐसे
अिध,मण से पूव0 क(cid:15) गई अथवा करने से लोप क(cid:15) गई बात(cid:28) को छोड़ते (cid:31)ए तथा इस बात से संतु5 ट होते (cid:31)ए (cid:4)क ऐसा करना जनिहत म8
आव:य क है, एतद;ारा, यहां संल< न अनुसूची I म8 व=णत व’ तु> को, जब उनका यहां संल< न अनुसूची II म8 व=णत अवसर(cid:28) पर (cid:23)दश0न या
(cid:23)योग हते ु भारत म8 आयात (cid:4)कया गया हो, सीमा शु(cid:6) क ट@ैरफ अिधिनयम, 1975 (1975 का 51) क(cid:15) (cid:23)थम सूची म8 यथा िनBद5 ट उन पर
लगने वाले सCप ूण0 सीमा शु(cid:6) क से तथा उDत सीमा शु(cid:6) क टै@रफ अिधिनयम, 1975 क(cid:15) धारा 3 के अंतग0त उन पर लगने वाले सC पूण0
अित@रDत सीमा शु(cid:6)क से पुन: िनया0त और िनCन िलिखत शतF के अधीन रहते (cid:31)ए छूट (cid:23)दान करती ह,ै यथा,-
(1) आयातकता,0 आगम प% को भरते समय उप-आयुD त सीमा शु(cid:6) क या सहायक आयुD त, सीमा शु(cid:6) क के समG अनुसूची- III म8
िविनBद5ट (cid:23)प% म8 इस आशय क(cid:15) घोषणा करेगा (cid:4)क उD त व’ तु> के आयात का उJे: य संल< न अनुसूची II म8 व=णत (cid:4)कसी
अवसर पर (cid:23)दश0न या उपयोग के िलए (cid:4)कया गया ह:ै
बशतK (cid:4)क, ब(cid:31)मू(cid:6)य , सामा.य मू(cid:6) य र(cid:24) न(cid:28) तथा आभूषण(cid:28) के मामले म8 आयातकता0 इस आशय का (cid:23)माणप%, जो (cid:4)क
जेCस एंड M वैलरी एDस पोट0 (cid:23)मोशन काउंिसल, के ;ारा जारी (cid:4)कया गया हो, (cid:23)’ तुत करेगा (cid:4)क िजस अवसर के िलए इन व’ तु>
का आयात (cid:4)कया जा रहा ह ैउनको उनके ;ारा अनुमो(cid:4)दत या (cid:23)ायोिजत या आयोिजत (cid:4)कया जा रहा ह।ै
(2) आयातकता0 व’त ु> के मू(cid:6)य के बराबर एक बंधप% िन5 पा(cid:4)दत करेगा और साथ म8 बOक गारंटी या नकद जमा रािश जो (cid:4)क उस पर
लगने वाले शु(cid:6)क के 110 (cid:23)ितशत के बराबर होगी, य(cid:4)द छूट न दी गई हो तो, भी जमा करेगा:
बशतK (cid:4)क जहां (cid:4)क ऐसा आयात के. / सरकार, राM य सरकार, संघ राM य Gे% (cid:23)शासन, भारत म8 कोई राजनियक
िमशन या (cid:4)कसी ऐसे अंतरा05P ीय संगठन जो (cid:4)क संयुD त रा5 P (िवशेषिधकार एवं उ. मुि(cid:26)यां) अिधिनयम, 1947 (1947 का
599 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
46) क(cid:15) धारा 3 के अंतग0त अिधसूिचत ह,ै ;ारा (cid:4)कया जाता ह ै तो ऐसे आयातकता0 को ऐसी बOक गारंटी या नकद रािश को
जमा करने क(cid:15) आव:य कता नहQ ह।ै
(3) उपायुDत सीमा शु(cid:6)क अथवा सहायक आयुD त, सीमा शु(cid:6) क, जैसा भी मामला हो, क(cid:15) अनुमित के िबना व’ तु> को (cid:23)दश0न ’ थल
से हटाया नहQ जाएगा;
(4) पुन: िनया0त के समय व’त ुएं पहचान क(cid:15) जा सकने वाली हालत म8 ह(cid:28);
(5) आयातकता0 को व’त ु> क(cid:15) समुिचत तरीके से पहचान (cid:4)कए जाने हते ु उपायुD त, सीमा शु(cid:6) क अथवा सहायक आयुD त, सीमा
शु(cid:6)क , जैसा भी मामला हो, के ;ारा िविनBद5 ट (cid:23)(cid:4),या> का पालन करना होगा; तथा
(6) सीमा शु(cid:6)क अिधिनयम, 1962 (1962 का 52) क(cid:15) धारा 47 के तहत व’ तु> के अनापिR आदशे क(cid:15) अनुमित लेने क(cid:15) ितिथ से
छ: महीन(cid:28) क(cid:15) अविध के भीतर व’ तु> का पुन: िनया0त करना होगा:
बशतK, जहां के./ सरकार, राM य सरकार, संघ राM य Gे% (cid:23)शासन, भारत म8 राजनियक िमशन अथवा सयं Dु त रा5P
(िवशेषािधाकर तथा उ.म ुि(cid:26)यां) अिधिनयम, 1947 (1947 का 46) क(cid:15) धारा 3 के तहत अिधसूिचत (cid:4)कसी अंतरा05 Pीय संगठन
के ;ारा आयात (cid:4)कया गया हो, इस संबंध म8 (cid:4)कए गए आवेदन पर आयDु त, सीमा शु(cid:6) क हर बार इस अविध को छह महीन ेक(cid:15)
अविध तक बढ़ा सकते हO परंतु यह अविध, सीमा शु(cid:6) क अिधिनयम, 1962 (1962 का 52) क(cid:15) धारा 47 के तहत जारी आदेश
क(cid:15) तारीख से 2 वषF से अिधक नहQ होगी :
बशतK इस अिधसूचना के तहत आयाितत व’ तु> का, पुन: िनया0त के िलए अनुमत: अविध क(cid:15) समािT से पहले (cid:4)कसी
भी तारीख को ऐसी व’त ु> पर लागू (cid:4)कसी कानून के अनुसार ऐसी व’ तु> पर भुगतान क(cid:15) जाने वाली सीमा शु(cid:6) क Uूटी के
भुगतान पर परंतु इस अिधसूचना म8 िनिहत छूट इस पर लगने वाले V याज सिहत, घरेलू उपभोग (cid:4)कया जा सकेगा:
बशतK यह भी (cid:4)क, खराब होने वाली व’ तु>, GितW’त अथवा िवकृत व’ तु> को पुन: िनया0त नहQ (cid:4)कया जाएगा,
बशतK (cid:4)क,-
(क) इन व’त ु> को, उपायुD त, सीमा शु(cid:6) क अथवा सहायक आयुD त, सीमा शु(cid:6) क, जैसा भी मामला हो, को,
सभी खचF से दये -मु(cid:26) Yप म8 सZप (cid:4)दया जाये; या
(ख) उपायुDत , सीमा शु(cid:6) क अथवा सहायक आयुD त सीमा शु(cid:6) क क(cid:15) अनुमित से, जैसा भी मामला हो, सीमा
शु(cid:6)क क(cid:15) िनगरानी म8 व’ तुएं GितW’ त (cid:31)ई ह(cid:28)।
बशतK यह भी (cid:4)क पुन: िनया0त करने क(cid:15) अपेGा, माल क(cid:15) ऐसी मा%ा और मू(cid:6) य पर लागू नहQ होती ह ैिजसके बारे म8
उपायुDत , सीमा शु(cid:6)क अथवा सहायक आयुD त सीमा शु(cid:6) क, जैसी भी ि’थित हो, इस बात से संतु5 ट ह O (cid:4)क यह काय0,म क(cid:15)
(cid:23)कृित, इसम8 आने वाले दश0क(cid:28) क(cid:15) सं[य ा और भाग लने े वाले (cid:23)दश0क(cid:28) क(cid:15) भागीदा@रता के काय0’वYप के दायरे को दखे ते (cid:31)ए
यथोिचत ह,ै बशतK (cid:4)क ऐसी व’त ु या तो आयात क(cid:15) गई हो या आयाितत माल से िविन=मत क(cid:15) गई हो और इस काय0,म म8,-
(क) साव0जिनक काय0,म म8 नमूने के तौर पर ] यि(cid:26)गत उपयोग या उपभोग के िलए शु(cid:6) क मुD त आपू=त क(cid:15) गई
हो; या
(ख) (cid:23)दश0न के दौरान इसका उपभोग (cid:4)कया गया हो या यह न5 ट हो गई हो ; या
(ग) काय0,म ’थ ल पर (cid:23)दश0क(cid:28) के िलए अ’ थायी िशिवर के िनमा0ण, तैयार करने या इसके सजावट म8 उपयोग
क(cid:15) गई हो,
2. पैराWाफ 1 म8 शत0 (6) के चौथे परंतुक म8 िविहत कोई भी बात िनC निलिखत पर लागू नहQ होगी,-
(i) सभी (cid:23)कार के र(cid:24)न और जवाहरात;
(ii) ^<स तथा मेिडिसन; तथा
(iii) सभी (cid:23)कार क(cid:15) घि़डयां।
3. यह अिधसूचना िनCन िलिखत व’त >ु पर लागू नहQ होगी; यथा :-
(i) वाइन, ि’(cid:23)ट तथा अ. य अ(cid:6) कोहल वाले पेय-पदाथ,0 तथा
(ii) तCब ाकू तथा उससे िन=मत व’ तुएं।¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
अअअअननननुसुसुसुसचचूूचचूू ीीीी----IIII
वववव(cid:14)(cid:14)(cid:14)(cid:14)तत तत एएुुएएुु ं ं ं ं
1. अनुसूची II म8 िविनBद5ट (cid:23)दश0न ’थ ल पर (cid:23)दश0न अथवा (cid:23)योग हते ु व’ तुएं।
2. व’त ु> के (cid:23)दश0न हते ु उपयोग (cid:4)कए जाने के िलए व’ तुएं, िजनम8 शािमल ह,ै-
(क) (cid:23)दश0क(cid:28) के अ’थ ायी ’ट 8ड हते ु इलेिDPक (cid:4)फ_ट< स सिहत िनमा0ण तथा सजावट क(cid:15) सामWी;
(ख) (cid:23)चार-सामWी जैसे (cid:4)क ‘(cid:23)टेड मैटर, केटालॅाग, िवaापन-पो’ टर, कैल8डर, फोटोWाफ, भले ही वे इलेD Pॉिनक मीिडया
पर ह(cid:28), तथा उन के साथ उपयोग (cid:4)कए जाने वाला उपकरण।
3. इंटरि(cid:23)टेशन उपकरण, साउंड @रकॉcडग उपकरण तथा इसी (cid:23)कार के अ. य उपकरण।
4. शैGिणक, वैaािनक अथवा सां’क ृितक च@र% क(cid:15) (cid:4)फ(cid:6) म।8
5. मु(cid:4)/त सामWी।
6. के./ सरकार ;ारा अनुमो(cid:4)दत (cid:4)फ(cid:6) म महो(cid:24) सव म8 (cid:23)दश0नी हते ु आयाितत (cid:4)फ(cid:6) म8।
7. एयर,ाdट के बचे (cid:31)ए eधन के Yप म8 िनिहत एिवएशन टबा0इन dयूल, जो (cid:4)क जब भारत से बाहर से आता हो, और एयरो शो
के दौरान उसक(cid:15) खपत (cid:31)ई हो।
अअअअननननुसुसुसुसचचूूचचूू ीीीी----IIIIIIII
ककककाााायययय(cid:31) (cid:31) (cid:31) (cid:31) मममम
1. ]य ापार, औfोिगक, कृिष अथवा िश(cid:6)प (cid:23)दश0नी, मेला अथवा इसी (cid:23)कार के शो।
2. (cid:23)दश0नी, सC मेलन अथवा सभा।
3. लcनग, कला, िश(cid:6)प , खेलकूद अथवा वैaािनक, शैGिणक, सां’ कृितक गितिविध, लोग(cid:28) के बीच दो’ ती बढ़ाना, धा=मक aान
अथवा पूजा-पाठ क(cid:15) (cid:4)कसी भी िवषय का (cid:23)चार करने के िलए आयोिजत कोई भी काय0,म।
4. के./ सरकार ;ारा अनुमो(cid:4)दत (cid:4)फ(cid:6) म महो(cid:24) सव।
5. आिधका@रक या ’मरणीय च@र% क(cid:15) (cid:23)ितिनिध बैठक।
6. के./ सरकार ;ारा आयोिजत एयरो शो।
7. के./ सरकार, राMय सरकार या के./ शािसत (cid:23)देश, (cid:23)शासन जैसा भी मामला हो, के समG कोई (cid:23)दश0न।
8. कोई काय0,म, जो (cid:4)क संबंिधत (cid:23)शासिनक मं%ालय म8 भारत सरकार के संयुD त सिचव के रOक के समकG अिधकारी के ;ारा,
इस आशय से (cid:23)मािणत हो, (cid:4)क यह काय0,म भारत सरकार अथवा राM य सरकार अथवा संघ राM य Gे% (cid:23)शासन, जैसा भी
मामला हो, ;ारा अनुमो(cid:4)दत अथवा (cid:23)योिजत ह।ै
(cid:14)(cid:14)(cid:14)(cid:14)पप पप !!!!टटटट ीीीीककककररररणणणण,,,,---- इस अनुसूची म8 िविनBद5ट काय0,म(cid:28) म 8दकु ान(cid:28) अथवा कारोबारी प@रसर(cid:28) म 8िवदशे ी व’त >ु क(cid:15) िब,(cid:15) हते ुिनजी उJ:े य (cid:28)
के िलए आयोिजत (cid:23)दश0िनय(cid:28) को शािमल नहQ (cid:4)कया जाएगा।
अअअअननननुसुसुसुसचचूूचचूू ीीीी IIIIIIIIIIII
घघघघोोोोषषषषणणणणाााा
मO/हम (आयातकता0 का नाम/पता ...................................................आईईसी सं. ......................घोषणा करता/ करते h/ंह ै (cid:4)क
(cid:4)दनांक ................................को (cid:23)िविi सं. ..............................िबल के अधीन आयाितत व’ तुएं (cid:4)दनांक ....................से
...........................तक (’ थान का Vय ौरा) पर आयोिजत होने वाले (अनुसूची II के अनुसार ,म स.ं सिहत काय0,म का V यौरा) (cid:23)दश0न
अथवा (cid:23)योग हते ु अपेिGत ह।O
(ह’ ताGर)
(नाम)
(पदनाम)
(दरू भाष सं.)
(ई-मेल)
तारीख : ..........................
’थ ान : .............................
[फा.सं. 18000/1/2015-ओएसडी (आईसीडी)]
स(cid:24)यजीत मोह.ती,िनदेशक4 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 5th February, 2016
No. 8/2016 – Customs
G.S.R.147(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962
(52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department
of Revenue) No. 3/89-Customs, dated the 9th January, 1989, vide number G.S.R. 12 (E), dated the 9th January, 1989,
except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied
that it is necessary in the public interest so to do, hereby exempts the goods described in Schedule I annexed hereto,
when imported into India for display or use at an event specified in Schedule II annexed hereto, 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 additional duty of customs leviable thereon under section 3 of the said Customs Tariff Act,
1975 subject to re-export and the conditions that, -
(1) the importer shall submit a declaration to the effect that the goods imported are intended for display or use at
an event specified in Schedule II in the format specified in Schedule III annexed hereto, to the Deputy
Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of filing
the Bill of Entry:
Provided that in case of imports of precious, semi-precious stones and jewellery the importer shall
submit a certificate issued by the Gems and Jewellery Export Promotion Council to the effect that the event
for which the goods are being imported has been approved or sponsored or being held by them.
(2) the importer shall execute a bond equal to the value of the goods along with a bank guarantee or cash deposit
equal to 110% of the duty that would be payable on the goods but for the exemption contained herein:
Provided that where the import is by the Central Government, State Government, Union territory
Administration, a Diplomatic Mission in India or any of the International organisations notified under section
3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), the importer shall not be required
to furnish a bank guarantee or cash deposit.
(3) the goods shall not be removed from the place of the event, without the permission of the Deputy
Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be;
(4) the goods shall be capable of identification at the time of re-exportation;
(5) the importer shall follow the procedure for proper identification of the goods, that may be specified by the
Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be; and
(6) the goods shall be re-exported within a period of six months from the date of order permitting clearance of the
goods issued under section 47 of the Customs Act, 1962 (52 of 1962):
Provided that where the import is by the Central Government, State Government, Union territory
Administration, a Diplomatic Mission in India or any of the International organisations notified under section
3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), the Commissioner of Customs
may, on an application made in this regard, extend this period for a period of six months, each time, but not
exceeding two years from the date of order issued under section 47 of the Customs Act, 1962 (52 of 1962):
Provided further that the goods imported under this notification may on any date before the expiry of
the period allowed for re-export, be entered for home consumption, in accordance with any law applicable to
such goods and on payment of the duties of customs which would be payable in respect of such goods, but for
the exemption contained in this notification, along with the applicable interest:
Provided also that the requirement of re-exportation shall not apply in the case of perishable goods,
damaged or deteriorated goods subject to the conditions that,-
(a) the goods are abandoned free of all expense to the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be; or¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5
(b) the goods are destroyed under customs supervision, with the permission of the Deputy
Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be.
Provided also that the requirement of re-export shall not apply to such quantity and value of the
goods, as the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may
be, is satisfied is reasonable, having regard to the nature of the event, the number of visitors to it and the extent
of the exhibitor’s participation therein, subject to the conditions that the goods either imported as such or
produced from imported materials at that event were,-
(a) supplied free of charge to the visiting public at the event as samples, for individual use or
consumption; or
(b) consumed or destroyed in the course of demonstration; or
(c) used up in constructing, furnishing or decorating the temporary stands of exhibitors at an
event.
2. Nothing contained in the fourth proviso to condition (6) of paragraph 1 shall apply to,-
(i) gems and jewellery, all types;
(ii) drugs and medicines; and
(iii) clocks and watches.
3. This notification shall not apply to the following goods, namely:-
(i) wines, spirits and other alcoholic beverages, and
(ii) tobacco and goods made thereof.
Schedule - I
Goods
1. Goods intended for display or use at an event specified in Schedule II.
2. Goods intended for use in connection with the display of goods, including,-
(a) construction and decoration material, including electrical fittings, for the temporary stands of
exhibitors;
(b) publicity material such as printed matter, catalogues, advertising posters, calendars, photographs,
including on electronic media as well as apparatus for use therewith.
3. Interpretation apparatus, sound recording apparatus and such similar equipment.
4. Films of an educational, scientific or cultural character.
5. Printed matter.
6. Films imported for exhibition at a film festival approved by the Central Government.
7. Aviation turbine fuel contained as remnant fuel in an aircraft when it arrives from outside India and which is
consumed during an aero show.
Schedule - II
Events
1. Trade, industrial, agricultural or crafts exhibition, fair, or similar show.
2. Exhibition, conference or congress.
3. Any event organised to promote any branch of learning, art, craft, sport or scientific, educational, cultural
activity, promote friendship between peoples, religious knowledge or worship.
4. Film festival approved by the Central Government.
5. Representative meeting of an official or commemorative character.
6. Aero show organised by the Central Government.
7. Any demonstration before the Central Government, State Government or Union territory Administration, as
the case may be.
8. Any event certified by an officer not below the rank of Joint Secretary to the Government of India in the
Ministry administratively concerned to the effect that the event is approved and sponsored by the Government6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
of India or State Government or Union territory Administration, as the case may be.
Explanation.- The events specified in this Schedule shall not include exhibitions organised for private purposes in
shops or business premises for the sale of foreign goods.
Schedule - III
Declaration
I/We (Name/Address of Importer) holding IEC No. declare that the goods imported under Bill of Entry
No.___________ dated _____ are intended for display or use at (particulars of the event along with the serial no.
as per Schedule II) to be held at (details of venue) from _______ to _______.
_________________
(Signature)
_________________
(Name)
_________________
(Designation)
__________________
Contact Telephone No.
__________________
Email
Date:
Place:
[F.No. 18000/1/2015-OSD(ICD)]
SATYAJIT MOHANTY, Director
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.