|
1.
|
(a)
Vehicles defined in Article 1 of the Convention.
(b) Fuel and component parts referred to in Articles 3 and 4 respectively
of the Convention.
|
Whole
of the duty of customs leviable thereon under the
First Schedule of to the Customs Tariff Act, 1975 (51 of 1975) and the
additional duty leviable thereon under section 3
of the said Act.
|
(1)
The importer shall:
(a) be a member of an Automobile Club or Association belonging to the
Federation of Alliance Internationale De Tourisme;
(b) produce to the proper officer for the purpose of the same being
duly signed and stamped by him the triptyque or
carnets de passages en-douane issued by the
Alliance Internationale De Tourisme
in the form approved and issued to him by a Club or Association guaranteed
by the Federation of Indian Automobile Association and in respect of which
all the rules and conditions relating to triptyque
or carnets de passages en_douane have been
complied with; and
(c) satisfy the proper officer that the vehicles and component parts,
which he has imported, correspond in all respects with those described in
the triptyque or carnets de passages en-douane and for this purpose produce the said vehicles
and component parts for examination and record of particulars by such
officer.
(2) The period of retention of the vehicle in India does not exceed six
months:
Provided that where a vehicle imported under triptyque
or carnets de passages en-douane is exported out
of India and is re-imported within the period of six months from the date
of its exportation from India, then for the purpose of determining the
total period of retention of the vehicle in India after such reimport will be added to the period of its retention
in India after first importation:
Provided further that where the Central Government or the Commissioner
of Customs is satisfied that it is necessary in the public interest so to
do, it may extend the period of six months by a further period of six
months.
(3) Generally subject to the provisions of the Convention.
|
|
2.
|
Vehicle
(including component parts) referred to in the Convention which is permitted
to be imported in accordance with the conditions specified against serial
number 1 above and which, on account of accident requiring repairs of the
vehicles or due to the death or illness of the holder of the temporary
importation documents, or a person accompanying him or a family member, is
not exported out of India within six months after the date of importation.
|
Whole
of the duty of customs leviable thereon under the
First Schedule of to the Customs Tariff Act, 1975 (51 of 1975), and the
additional duty leviable thereon under section 3
of the said Act.
|
(1)
The vehicle is garaged, except when it is being repaired in a premises
approved by the Commissioner of Customs under a double lock, one of the
owner and the other of the Customs, provided that where the holder of the
temporary importation documents or the person accompanying him or his
family members is hospitalised then this
condition shall not apply.
(2) The vehicle is re-exported before the expiry of six months from
the date of its importation into India extended by the period of garaging
or hospitalisation referred to in condition (1)
above.
|
|
3.
|
Vehicles
and component parts referred to in the Convention, other than those specified
in serial number 2 above, which are permitted to be imported in accordance
with the conditions specified against serial number 1 above and which are
exported out of India after six months and within one year of the date of
importation.
|
So
much of the duty of customs and additional duty as is equal to the amount
of drawback calculated by taking into account the use of the vehicle from
the date of its first entry into India to the date on which the vehicle is
finally re-exported.
|
The
holder of the carnet continues to remain in India during the period of
retention of vehicle in India.
|
