Customs claims against vehicles temporarily imported into India by tourists under carnets de passage-en-douane-reg - Customs - 013/01

Circular No. 13/2001-CUS. 2 nd March, 2001. F.No. 575/1/2000-LC Government of India Ministry of Finance Department of Revenue Subject: Customs claims against vehicles temporarily imported into India by tourists under carnets de passage-en-douane-reg. In terms of Notification No. 296/76-Cus., dated 2.8.1976, vehicles can be temporarily imported into India for a period of six months without payment of Customs duty against a carnet-de-passage issued by a member of an Automobile Club or Association belonging to the Federation of Alliance International De Tourisme. This period can be further extended for another period of six months. 2. A representation has been received from the Federation of Indian Automobile Associations (FIAA) citing difficulties being faced in the matter of customs claims raised against vehicles temporarily imported into India by tourists under the Carnet procedure. It has been pointed out by the Federation that in case the vehicles are exported from a point other than the port/airport/land customs station of entry, intimation regarding such export is often not sent by the customs to the point through which the vehicles entered India. This leads to filing of claims by the Customs for payment of customs duty with the Automobile Associations in India and in turn with their international counterparts. 3. The matter has been examined in the Board. In order to streamline the Carnet procedure and as a measure to remove avoidable irritants, the following guidelines may be observed. Entries relating to Importation Vouchers and Exportation Vouchers in the Carnet documents must be duly signed and stamped by the Customs at the ports/airports/LCSs of entry and exit respectively. Further, Customs at the point of exit shall convey the particulars of exportation of vehicles brought into India by the tourists under the Carnet to the port/airport/LCS of entry within one week of the date of exportation. This may be sent by e-mail/fax, with appropriate documents to be followed by post, to facilitate prompt reconciliation of Carnet documents. 4. At the same time, when a vehicle arrives for temporary importation under Carnet, the most likely exit point and point of export of the vehicle may be ascertained and kept alongwith other relevant particular in the register that may be maintained at the point of entry. It has to be appreciated that it may not be always possible for the tourist to furnish the exact details of exit point and/or point of export of the vehicle. Therefore, this information may be obtained from the tourist on a purely voluntary basis, and should not under any circumstance be made a ground for denying the benefits of the Carnet. 5. It is requested to inform the field formations in your jurisdictions suitably. A review of the pendencies in this regard may also be made in the Commissionerates and officers incharge of exit points for vehicles should be asked to send requisite particulars to the officers at the entry point, wherever not already done to help reconcile all pending cases on an urgent basis. 6. Problems faced in this regard may be brought to the notice of the Board. 7. Hindi version follows. N.K. Sinha Under Secretary (LC)