Carnet System for Exhibitions Import from Taiwan
[Ref: Notification No.10/2014-Customs
dated 12 May 2014]
In
exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962), 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 any event specified in Schedule II
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 leviable thereon under section 3 of the said Customs Tariff
Act, subject to the conditions that, -
(1) the event specified in Schedule II annexed hereto is being
held in public interest and is sponsored or approved by the Government of India
or the India Trade Promotion Organisation;
(2) the
said goods are imported under an FICCI/TAITRA Carnet (hereinafter referred to
as the Carnet) issued in accordance with the Agreement between the India-Taipei
Association in Taipei and the Taipei Economic and Cultural Center in India on
the FICCI/TAITRA Carnet for the Temporary Admission of Goods signed on 20th
March, 2013 and reproduced in Schedule III annexed hereto and the Carnet is
guaranteed by the Federation of Indian Chamber of Commerce and Industry in
India (hereinafter referred to as FICCI );
(3) 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;
(4) the said goods shall be exported within a period of six
months from the date of importation:
Provided that where the goods are exported
within the said period of six months and again re-imported, the period of six
months shall be computed from the date of its first importation:
Provided further that when the Deputy
Commissioner of Customs or Assistant Commissioner of Customs is satisfied that
it is necessary in the public interest so to do, he may extend the said period
of six months by a further period not exceeding six months;
(5) in the event of failure to export the goods within the
period specified in condition (4), the customs duty leviable
on the goods as on the date of clearance shall be paid by FICCI:
Provided that FICCI shall not be liable to
pay the customs duty in cases where the said goods are sold in exhibitions or
fairs or otherwise disposed of in India in accordance with any law for the time
being in force applicable to such goods and on payment of the duties of Customs
which are payable in respect of such goods.
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.
[F. No. 18000/1/2013-OSD(ICD)]
Schedule -I
(a) Goods intended
for display or demonstration;
(b) Goods intended
for use in connection with the display of foreign products, including -
(i) goods necessary for the purpose of demonstrating machinery
or apparatus to be displayed;
(ii) construction and decoration material including electrical
fittings, for the temporary stands of foreign exhibitors;
(iii) advertising and demonstration materials which are
demonstrably publicity material for the goods displayed, for example, sound
recording, films and lanterns, slides and apparatus for use therewith;
(iv) equipment including interpretation, apparatus, sound
recording apparatus and films of an educational, scientific or cultural
character intended for use at international meetings conferences or congresses.
Schedule II
Events
(a) Trade,
industrial, agricultural or crafts exhibition, fair, or similar show or
display;
(b) Exhibition or
meeting which is primarily organised for a charitable
purpose;
(c) Exhibition or
meeting which is primarily organised to promote any
branch of learning, art, craft, sport or scientific, educational or cultural
activity to promote friendship between people, or to promote religious
knowledge or worship;
(d) Meeting of
representatives of any international group of organisations;
(e) Representative
meeting of an official of commemorative character.
Explanation:- The events specified in this
Schedule do not include exhibitions organised for
private purposes in shops or business premises with a view to promote the sale
of foreign goods.
Schedule-III
Agreement between the India-Taipei Association in
Taipei and the Taipei Economic and Cultural Center in India on the FICCI/TAITRA Carnet for the
Temporary Admission of Goods
Preamble
The India-Taipei Association in Taipei and the
Taipei Economic and Cultural Center in India (hereinafter referred to as
"the Contracting Parties"),
Having in mind the facilitation of the procedures for the
temporary duty-free importation of goods from each others' territories,
Convinced that the adoption
of common procedures for the temporary duty-free importation of goods would
afford considerable advantages to the common commercial and cultural activities of the Contracting Parties,
Have agreed as follows:
Chapter I
Definitions and Approval
Article 1
For the purpose of the present Agreement and the Annex hereto,
the term:
(a) "import duties"
means Customs duties and all other duties and taxes payable on or in connection
with importation and shall include all internal taxes and excise duties
chargeable on imported goods, but shall not include fees and charges which are
limited in amount to the approximate cost of services rendered and do not
represent an indirect protection to domestic products or a taxation of imports
for fiscal purposes;
(b) "temporary admission" means temporary
importation free of import duties in accordance with the provisions of Article
3 of the present Agreement or by the laws and
regulations in effect in the territory of importation;
(c) "transit"
means the conveyance of goods from a Customs office to another Customs office
within the same territory, in accordance with the conditions laid down in the laws
and regulations in effect in the respective Customs Administration;
(d) "FICCI/TAITRA Carnets"
means the document reproduced as the Annex to the present Agreement;
(e) "Issuing Association"
means
Federation of Indian Chambers of Commerce & Industry (FICCI) for India-Taipei Association in
Taipei and
Taiwan External Trade Development Council (TAITRA) for Taipei Economic and
Cultural Center in India approved for the issue of FICCI/TAITRA Carnets;
(f) "Guaranteeing Association"
means FICCI for India-Taipei Association in
Taipei and
TAITRA for
Taipei Economic and Cultural Center in India approved to guarantee the
sums referred to in Article 6 of this Agreement;
(g) "person" means natural or legal persons, unless the context
otherwise requires;
(h) "Customs Administration/authorities" means the Central Board of
Excise and Customs, Department of Revenue, Ministry of Finance, New Delhi, or
the Customs Administration, Ministry of Finance, Taipei, as the case may be.
Article 2
The approval of an Issuing
Association may be subject, in particular, to the condition that the price of
FICCI/TAITRA Carnets shall be commensurate with the cost of services rendered.
Chapter II
Scope
Article 3
Customs Administration in
the territory of each Contracting Party may accept FICCI/TAITRA Carnets valid
for its territory and issued in accordance with the conditions laid down in the
present Agreement, in lieu of its Customs
documents and as due security for the sums referred in Article 6 of the present
Agreement, for
temporary importation
of goods for display or use at exhibitions, international fairs, meetings or
similar events as per the laws in force in its territory.
Chapter III
Issue and Use of FICCI/TAITRA
Carnets
Article 4
(1) Issuing
Associations shall not issue FICCI/TAITRA Carnets with a period of validity
exceeding one year from the date of issue. They shall indicate on the cover of
the FICCI/TAITRA Carnet the territory in which it is valid and the names and
the addresses of the corresponding Guaranteeing Associations.
(2) Once a FICCI/TAITRA Carnet has been issued, no extra item shall be
added to the list of goods enumerated on the reverse of the front cover of the
Carnet, or on any continuation
sheets annexed thereto
(General List).
Article 5
The period fixed for the
re-exportation of goods imported under cover of a FICCI/TAITRA Carnet shall not
in any case exceed the period of validity of that Carnet.
Chapter IV
Guarantee
Article 6
(1) Each Guaranteeing Association shall undertake to pay to the Customs
authorities of the territory in which it is established the amount of the
import duties and any other sums payable in the event of non-compliance with
the conditions of temporary admission, or of transit, in respect of goods
introduced into that territory under cover of FICCI/TAITRA Carnet issued by a
corresponding Issuing Association. It shall be liable jointly and severally
with the persons by whom the
sums mentioned above are due, for payment of such sums without demur or
protest.
(2) The
liability of the Guaranteeing Association shall not exceed the amount of the
import duties by more than ten percent.
(3) When the
Customs authorities of the territory of importation have unconditionally
discharged a FICCI/TAITRA Carnet in respect of certain goods, they can no
longer claim from the Guaranteeing Association payment of the sums referred to
in paragraph (1) of this
Article in respect of these goods. A claim may nevertheless still be made against
the Guaranteeing Association if it is subsequently discovered that the
discharge of the Carnet was obtained improperly or fraudulently or that there
had been a breach of the conditions of temporary admission or of transit.
(4) Customs
authorities shall not in any circumstances require from the Guaranteeing
Association payment of the sums referred to in paragraph (1) of this Article if
a claim has not been made against the Guaranteeing Association within a year of
the date of expiry of the validity of the Carnet.
Chapter V
Regularization of FICCI/TAITRA Carnets
Article 7
(1) The
Guaranteeing Association shall have a period of six months from the date of the
claim made by the Customs authorities for the sums referred to in paragraph (1) of Article 6 of the
present Agreement in which to
furnish proof of the re-exportation of the goods under the conditions laid down
in the present Agreement
or of any other proper discharge of the FICCI/TAITRA Carnet.
(2) If such
proof is not furnished within the time allowed, the Guaranteeing Association
shall forthwith deposit, or pay provisionally, such sums. This deposit or
payment shall become final after a period of three months from the date of the
deposit or payment. During the latter period the Guaranteeing Association may
still furnish the proof referred to in the preceding paragraph with a view to
recovery of the sums deposited or paid.
(3) If the
laws and regulations of the territory concerned do not provide for the deposit
or provisional payment of import duties, payments made in conformity with the
provisions of the preceding paragraph shall be regarded as final, but the sums
paid shall be refunded if the proof referred to in paragraph (1) of this Article is furnished
within three months of the date of the payment.
Article 8
(1) Evidence
of re-exportation of goods imported under cover of a FICCI/TAITRA Carnet shall
be provided by the re-exportation certificate completed in that Carnet by the
Customs authorities of the territory into which the goods were temporarily
imported.
(2) If the
re-exportation of goods has not been certified in accordance with paragraph (1)
of this Article, the Customs authorities of the territory of importation may,
even if the period of validity of the Carnet has already expired, accept as
evidence of re-exportation of the goods:
(a) the particulars entered by the Customs authorities on a
voucher which has been detached from the Carnet on re-importation into the
exporting territory, provided that the particulars relate to an importation
which can be proved to have taken place after the re-exportation which it is
intended to establish;
(b) any other documentary proof
that the goods are outside that territory.
(3) In any
other case in which the Customs authorities of the territory of temporary
importation waive the requirement of re-exportation of certain goods admitted
into their territory under cover of a FICCI/TAITRA Carnet, the Guaranteeing
Association shall be discharged from its obligations only when those authorities
have certified in the Carnet that the position regarding those goods has been
regularized.
Article 9
In the cases referred to in
paragraph (2) of Article 8 of the present Agreement, the Customs
authorities shall have the right to charge a regularization fee.
Chapter VI
Miscellaneous Provisions
Article
10
Customs certificate on
FICCI/TAITRA Carnets used under the conditions laid down in the present Agreement shall not be
subject to the payment of charges for Customs attendance at Customs offices and
posts during the normal hours of business.
Article
11
In the case of the
destruction, loss or theft of a FICCI/TAITRA Carnet while the goods to which it
refers have been exported to the territory of either Contracting Party, the
Customs authorities in the territory of that Contracting Party shall, at the
request of the Issuing Association and subject to such conditions as those
authorities may prescribe, accept a replacement document, the validity of which
expires on the same date as that of the Carnet which it replaces.
Article
12
(1) When
goods temporarily imported cannot be re-exported as a result of a seizure,
other than a seizure made at the suit of private persons, the requirement of
re-exportation shall be suspended for the duration of the seizure.
(2) The
Customs authorities shall, so far as possible, notify the Guaranteeing
Association of seizures of goods admitted under cover of FICCI/TAITRA Carnets
guaranteed by that Association and shall advise it of the measures they intend
to take.
Article
13
FICCI/TAITRA Carnet or
parts of FICCI/TAITRA Carnets intended to be issued in the territory into which
they are imported and which are sent to an Issuing Association by a
corresponding foreign association, by an international organization or by the
Customs authorities of the territory of a Contracting Party, shall be admitted
free of import duties and free of any import prohibitions or restrictions.
Corresponding facilities shall be granted at exportation.
Article
14
For the purposes of the
present Agreement, “territory” means the territory in
which the Customs laws are administered by the respective Customs
Administration/authorities.
Article
15
In the event of
fraud, contravention or abuse, the Customs authorities of the Contracting
Parties shall, notwithstanding the provisions of the present Agreement, be free to take
proceedings against persons using FICCI/TAITRA Carnets, for the recovery of the
import duties and other sums payable and also for the imposition of any
penalties to which such persons have rendered themselves liable. In such cases,
the Associations shall lend their assistance to the Customs authorities.
Article
16
The Annex to the present Agreement shall be construed
to be an integral part of this Agreement.
Article
17
The provisions of the
present Agreement set out the minimum ones to be accorded and do not prevent
adding more provisions when necessary to facilitate the implementation of the
FICCI/TAITRA Carnet system.
Chapter VII
Final Provisions
Article
18
A Protocol based on the
principles of this Agreement shall be made between the Guaranteeing
Associations of the Contracting Parties to prescribe their rights and
obligations.
Article
19
(1) The
Contracting Parties shall meet as and when necessary in order to consider the
operation of the present Agreement and in particular in order to consider
measures to secure uniformity in the interpretation and application of the
present Agreement.
(2) The
Contracting Parties shall lay down the rules of procedure for their meetings.
(3) The
present Agreement may, at the request of either Contracting Party, be revised
by mutual consent.
Article
20
Any dispute between the
Contracting Parties concerning the interpretation or application of the present
Agreement shall be settled by negotiation between them.
Article
21
(1) This Agreement shall come into
force from the first day of the next month after the Contracting Parties have
notified each other in writing that the necessary legal requirements for entry
into force of this Agreement have been fulfilled and shall remain in force
until the expiry of 90 days from the date on which either of the Contracting
Parties shall have given the other Contracting Party notice in writing of its
intention to terminate this Agreement.
(2) Any
revision of this Agreement, or the
termination thereof, shall be effected without any prejudice to any rights or
obligations accruing or accrued under this Agreement prior to the
effective date of such revision or termination.
(3) In
witness whereof, the
undersigned, being duly authorized for this
purpose, have signed the present Agreement.
DONE at New Delhi, this 20th day of March, 2013 in two Originals,
each in the Hindi, Chinese and English languages, all texts being equally
authentic.
In case of divergence of interpretation, the English text shall prevail.
|
FOR INDIA-TAIPEI
ASSOCIATION IN TAIPEI Sd/- (Pradeep Kumar Rawat)
Director General |
FOR TAIPEI ECONOMIC
AND CULTURAL CENTER IN INDIA Sd/- (Chung-Kwang Tien) Representative |
Click here for Annex to the Agreement