Exemption to Foodstuffs and provisions by foreign nationals. - 207/1989 - Customs -Tariff

Exemption to Foodstuffs and provisions by foreign nationals. 17 th July, 1989 Notification No. 207/89-Customs (As amended by Notification No. 45/92 dated 1/3/1992 and 70/05 dated 19/7/2005) 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 and Insurance) No. 135/66-Customs, dated 20th June, 1966, the Central Government, being satisfied that it is necessary in the publis interest so to do, hereby exempts foodstuffs and provisions (excluding fruit products, alcohol and tobacco), when imported into India by a person residing in India, not being a citizen of 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 1 [ integrated tax under sub-section (7) of section 3 ] of the said Customs Tariff Act : Provided that- (i) the aggregate c.i.f. value of such foodstuffs and provisions so imported by any such person in a year shall not exceed Rs. 1,00,000; and (ii) the importer secures the foreign currency required for importing such foodstuffs and provisions from the funds available to him in the foreign country. 2 [ Provided further that nothing contained in this notification shall apply after the 4 [ 31st March, 2029 ] . ] -------------------- Notes:- 1. Substituted vide Not. 43/2017 - Dated 30-6-2017 , w.e.f. 1st day of July, 2017, before it was read as, additional duty leviable thereon under section 3 2. Inserted vide Notification No. 12/2023-Customs dated 01-02-2023 w.e.f. 02-02-2023 3. Substituted vide Notification No. 07/2024-Customs dated 29-01-2024 before it was read as, 31st March, 2024 4. Substituted vide Notification No. 38/2024-Customs dated 23-07-2024 w.e.f. 24-07-2024 before it was read as, 3 [ 30th September, 2024 ]