14th International Exhibition – Aero India 2023 at Air Force Station, Yelahanka Bengaluru from 13th February to 17th February 2023 – Reg. - Customs - PUBLIC NOTICE 03 / 2023

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS AIR PORT AIR CARGO COMPLEX, Devanahalli, Bangalore 560 300. Email ID: [email protected] Phone No. 080-22001422 Fax No. 080-22001448 DIN-20230172MP0000813346 Dated : 25-01-2023 PUBLIC NOTICE 03 / 2023 Subject : 14 th International Exhibition Aero India 2023 at Air Force Station, Yelahanka Bengaluru from 13th February to 17 th February 2023 Reg. ************** The 14th International Aerospace Exhibition Aero India 2023, is being held at the Air Force Station, Yelahanka, Bengaluru from the 13th February to 17th February 2023. The Board vide letter F.No.520/06/2016-Cus VI(Pt 1) dated 17.12.2022, has granted permission as a special case for the purpose of Customs clearance of Aero India 2023 from 20th January 2023 to 10th March 2023 at Air Force Station, Yelahanka, Bengaluru subject to observance of relevant Rules, Regulations and procedures prescribed under the law. 2. In this regard, relevant Rules, Regulations and procedures to be followed are mentioned herein below in brief for ready reference. For detailed information, the website of Central Board of Indirect Taxes, New Delhi, www.cbic.gov.in may be visited. 2.1. Filing of Import General Manifest for Aircrafts arriving directly at Air Force Station, Yelahanka with Goods and/or Passengers: Attention is invited to Chapter VI - Provisions relating to conveyances carrying imported or exported goods of the Customs Act, 1962. Section 29 prescribes provisions for Arrival of vessels and aircrafts in India. Section 30 provides for delivery of arrival manifest or import manifest or import report by the person-in-charge of an aircraft carrying imported goods or export goods or any other person. Attention is also invited to Import Manifest (Aircraft) Regulations, 1976 as amended and Forms prescribed for (i) General Declaration, (ii) Passenger Manifest (iii) Cargo Manifest (iv) List of private property in the possession of the Captain of the Aircraft and other members of the Crew etc. In view of Air Force Station, Yelahanka not being a regular Customs Port and operating in special circumstances of the 14th International Exhibition Aero India -2023, the said manifests shall be filed manually before the Proper Officer posted at Air Force Station, Yelahanka. 2.2 Customs Clearance of Aircrafts for the purpose of Static/Flying Display/Aerobatic Display in the exhibition: Bringing in/Arrival of Foreign Aircrafts for the purpose of Static/Flying Display/Aerobatic Display in the exhibition is a temporary importation of aircraft and has to be cleared by Customs as per the provisions of Customs Act, 1962. This is like import of any other goods for purpose of exhibition. Temporary importation for purpose of exhibition is exempted from payment of Customs duties either under ATA Carnet (Customs tariff Notification No 157/90 dated 28/3/1990 as amended) or under Customs Tariff Notification No 8/2016 dated 05/02/2016 as amended vide Notification No.4/2019-Customs dated 07.02.2019 on fulfillment of conditions prescribed under the respective Notifications. It is informed that in case of temporary importation of aircrafts, for the purpose of participation in Aero India 2023, organized by the Central Government, the Importer shall not be required to furnish a bank guarantee or cash deposit as per Notification No. 04/2019-Customs dated 07.02.2019. However, Bill of Entry and bond as stipulated in the Notification 08/2016 will be required to be filed with the Proper Officer and Customs Clearance of the aircraft for the exhibition will happen thereafter. 2.3. Clearance of baggage and filing of baggage declarations: Attention is invited to Baggage Rules, 2016 as amended for clearance of bonafide baggage of the passengers/crew in respect of duty free / dutiable articles. In this regard, necessary declaration needs to be filed by the passengers/crew in the specified form on arrival (the same can be accessed in the links https://www.cbic.gov.in/resources//htdocs-cbec/customs/forms_pdf/cs-bgge-declareform1- ason19feb2014.pdf 2.4. Exemption from payment of Customs Duties for goods imported for display or use during Aero India -2023: (i) Notification No.157/90 Cus dated 28-03-1990 as amended : -Exemption from payment of Customs Duties is provided to specified goods imported for display or use at any specified event in respect of goods imported under ATA Carnet issued and guaranteed by Federation of Indian Chamber of Commerce Industry (FICCI), India subject to fulfillment of the conditions mentioned in Notification No.157/90 Cus dated 28-03-1990 as amended (the same can be accessed in the link:- https://www.atacarnet.in/pdf/Custom_Notificationn_157_90.pdf. It may be noted that the ATA Carnet should be produced along with the Guarantee issued by FICCI to the Customs for clearance purpose. (ii) Notification No.8/2016 Cus dated 05-02-2016 as amended (same can be accessed in the link:- www.cbic.gov.in ) Exemption to specified goods imported for display or use at any specified event in respect of imported goods from payment of Customs duty subject to the conditions mentioned in Notification No. 8/2016 Cus dated 05-02-2016 as amended. Attention is invited to Schedule II for Events specified under the Notification. Under Sl.No.6 of Schedule II, Aero India 2023, organized by the Central Government is specified under the said Notification. The Notification requires that 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 therein. It is further provided that in the case of temporary importation of aircrafts, for the purposes of participation in Aero India organized by the Central Government, the importer shall not be required to furnish a bank guarantee or cash deposit as per Notification No.4/2019-Customs dated 07.02.2019. The conditions prescribed in the said Notification needs to be fulfilled for availment of exemption provided therein. 2.5. Filing of ATA Carnet / Bill of Entry for clearance of goods meant for exhibition: The goods intended for Aero India 2023 can be cleared either under (i) ATA Carnet or (ii) Filing of Bill of Entry. The ATA Carnet is to be registered with Customs by presenting to the Proper Officer along with the documents prescribed under the Notification No. 157/90 Cus dated 28-03-1990 as amended. Where the exhibition goods including aircrafts flown in for the purpose of exhibition are goods, are not covered under ATA Carnet, the importer can clear the same for exhibition by filing Bill of Entry and claiming exemption under Notification No.8/2016 Cus dated 05-02-2016 as amended subject to fulfillment of conditions prescribed therein. Importers can also present a Bill of Entry for clearance of goods on payment of applicable duties of Customs normally and also in the eventuality that the goods cleared either under ATA Carnet or under the Notification No. 8/2016 Cus dated 5/2/2016 are not re-exported as stipulated therein. In view of Air Force Station, Yelahanka not being a regular Customs Port and pertaining to special circumstances of the 14th International Exhibition Aero India -2023, the Bill of Entry for Customs Clearance of goods shall be filed manually before the Proper Officer posted at Air Force Station, Yelahanka. 2.6. Furnishing of Bond / Bank Guarantee as applicable: Notification No.8/2016 Cus dated 05-02-2016 prescribes that 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 therein. However, no bank guarantee/ cash deposit is required to be furnished in terms of Notification No.4/2019-Customs dated 7.2.2019 in the case of temporary importation of aircrafts, for the purposes of participation in Aero India, organized by the Central Government. In this regard, the importer may ensure that the goods are adequately covered with Bond and BG amount so that amount of Bond/BG does not fall short at the assessment/clearance stage. Also, the Bond/BG needs to be presented and approved by the Proper Officer for acceptance and closure. 2.7. Examination of the goods / Value appraisal: The goods imported for exhibition is subject to open examination at the time of importation. Also, the value of the goods is subject to appraisal for fair value if there is no commercial value/transaction value. The description of the goods, marks and numbers shall be verified under open examination. This is also required for establishing identity of goods at the time of re-export of the same. After examination, manual Out-of-Charge will be given by the proper officer pending which goods shall not be used or cleared for the purpose of exhibition. 2.8. Transshipment of goods to Air Force Station, Yelahanka for goods Imported at Air Cargo Complex, Bengaluru and Inland Container Depot, Whitefield: Attention is invited to Goods Imported Conditions of Transshipments Regulations, 1995 as amended. Board Circular No.06/2007 Cus dated 22-01-2007 prescribes detailed procedure for transshipment of goods between any two Customs Airports. Further, the instructions contained in Chapter X of the CBEC s Customs Manual needs to be complied with. The goods imported at Air Cargo Complex (ACC), Bengaluru and Inland Container Depot (ICD), Whitefield, Bengaluru will be moved following the Transshipment procedure as envisaged under Chapter VIII of the Customs Act, 1962 to the Air Force Station, Yelahanka. The goods will be escorted by the Inspectors to various places meant for the exhibition. Containerized Cargo from ICD, Whitefield will also be moved under the transshipment procedure with One Time Seal without being escorted. Transshipment procedure will be completed by forwarding the transshipment applications duly signed by Superintendent/Inspectors for the receipt of the Cargo by trucks/containers to ICD and ACC. 2.9. Re-Export of Goods and Cancellation of Bond/Bank Guarantee: Exhibitors will file/enter the shipping bills/ATA Carnets for re-exportation after the exhibition is ended. Transshipment documents as required shall also be filed along with Shipping Bills/ATA Carnets. Proper Officer will complete the examination. Assessment and the export transshipment procedure as required simultaneously. Identification of goods not being re-exported will be done upon correlation with Import Documents for the purpose of collection of appropriate duties of Customs. Upon completion of the exhibition, a report will be submitted detailing the list of goods Bill of Entry/IGM wise for enabling cancellation of Bond and Bank Guarantee wherever applicable. 2.10. Filing of Export General Manifest at the time of departure of Aircrafts from Air Force Station, Yelahanka: At the time of departure of Aircraft, after the completion of the exhibition, the authorized agent or the Pilot-in-Command shall file an Export General Manifest in terms of provision of Section 41 of the Customs Act, 1962 in the prescribed format. Attention is also invited to Export Manifest (Aircraft) Regulations, 1976 as amended and Forms prescribed for (i) General Declaration, (ii) Passenger Manifest (iii) Cargo Manifest (iv) List of private property in the possession of the Captain of the Aircraft and other members of the Crew etc. In view of Air Force Station, Yelahanka not being a regular Customs Port and pertaining to special circumstances of the 14th International Exhibition Aero India -2023, the said manifest shall be filed manually before the Proper Officer posted at Air Force Station, Yelahanka. 2.11. Customs Duty on Aviation Turbine Fuel (ATF): Payment of Customs Duties on Aviation Turbine Fuel is exempted under Notification No.8/2016 Cus dated 05.02.2016 vide Sl.No.7 of Schedule I subject to fulfillment of conditions. However, Aviation Turbine Fuel will attract Customs Duty in case the Foreign Aircraft undertakes journey to any domestic Airport from Air Force Station, Yelahanka. Ground Handling Agency/Clearing Agency are required to record the (i) Initial Fuel Reading, (ii) Final Fuel Reading in the presence of the Customs Officer. Reading on Re-filling of Aviation Turbine Fuel to the Aircrafts is also required to be maintained and produced to the Proper Officer for verification whenever asked. 3. It will be responsibility of the Deputy Commissioner of Customs in charge to ensure that all the records are maintained properly and duties due are collected in time. 4. Action to be taken in terms of decisions conveyed in this Public Notice should be considered as Standing order for the purpose of Officers. 5. All stakeholders are required to strictly follow relevant Rules, Regulations etc, as per law. The above is brought to the notice of all the concerned. Difficulties, if any, may be brought to the notice of the Deputy Commissioner of Customs (Aero India 2023), Airport and Air Cargo Commissionerate, Devanahalli, Bengaluru, (email id: [email protected] /[email protected].) ( KAJAL SINGH ) PRINCIPAL COMMISSIONER