(1) 200 cigarettes or 50 cigars or 250 gms tobacco.
(2) Alcoholic liquor & wines upto 1 litre each.

Duty has to be paid if -

(a) items have been brought within the prescribed limits but duty free allowance is exhausted.
(b) items are brought in excess of the prescribed limits, although the duty free allowance is not exhausted.

(1) Cigarettes 30% Basic + various amounts of Addl. Duty based on length as per C.Ex Duty rates.

(2) (a) Wine/Beer/Champagne upto US$25 per case* :- 260.6% of the CIF value.
(b) Whisky/Cognac/Brandy/Gin/Rum/Vodka -
upto US$ 10 per case* : 547% of the CIF value.
over US$ 10 to US$ 20 per case* : 416.12% of the CIF value.

(3) (a) Wine/Beer/Champagne over US$25 and upto US$ 40 per case* :- 208.06% of the CIF value.
(b) Whisky/Cognac/Brandy/Gin/Rum/Vodka -
over US$ 20 to US$ 40 per case* : 286.34% of the CIF value.

(4) Alcoholic Drinks over US$ 40 per case* :
(a) Wine/Beer/Champagne - 146.26% of the CIF value.
(b) Whisky/Cognac/Brandy/Gin/Rum/Vodka - 234.84% of the CIF value.

(ii) One camera with film rolls not exceeding twenty.

(iii) One video camera/camcorder with accessories and with video cassettes not exceeding twelve.

(iv) One pair of Binoculars

(v) One portable color television (not exceeding 15 cms in size)

(vi) One music system including compact disc player.

(vii) One portable typewriter.

(viii) One perambulator.

(ix) One tent and other camping equipment.

(x) One computer (laptop/notebook).

(xi) One electronic diary.

(xii) One portable wireless receiving set (transistor radio).

(xiii) Professional equipment, instruments and apparatus or appliances including professional audio/video equipments.

(xiv) Sports equipments such as one fishing outfit, one sporting fire arm with fifty cartridges, one non-powered bicycle, one canoe or ranges less than 51 meters long, one pair of skids, two tennis rackets, one golf set (14 pcs. with a dozen of golf balls).

(xv) One cell phone.

Although the Baggage Rules allows only used personal effects, it is not the intention of the Customs dept. to verify the newness of every product which a traveller brings, as long as it is not a prima facie new item in their original packing which can be disposed off readily.

No endorsement is made on the passport as per CBEC Circular No. 12/2000 dt.18.2.2000. There is no provision in the Baggage Rules to endorse passport, which is a valuable legal document. All genuine tourists are to be allowed to bring in personal effects etc. without endorsement on the passport and without payment of duty, subject to the prescribed conditions. However, it is the responsibility of the Customs Officer to ensure as far as practicable that the passenger is a genuine tourist and that he/she intends to take the items back abroad during his/her return.

Note : Personal Effects that are allowed duty free in respect of tourists are different from the personal effects allowed duty free in respect of Residents of India coming back from a trip abroad and the two are not to be confused. Usually, the personal effects in respects of Residents are also allowed duty free in respect of tourists but the reverse is not true. The personal effects allowed in respect of tourists are to be taken back abroad during their return.

Usually, passengers having return tickets are given quick clearance as a return ticket is considered as a proof of the passenger's intention to return abroad within a short time. In case a return ticket is not available with the passenger (or as additional evidences), the passenger may produce proof like live visa for staying abroad, valid job contract, proof of holding property abroad, proof of overseas bank balance, foreign citizenship/passport or any other such convincing proofs etc. as evidence of his/her intention to return abroad within a short period.

To procure a carnet, the owner of a vehicle is required to contact the approved Automobile Association (authorised to issue a carnet) in the country he is residing. The Automobile Association on receipt of a requisite fee will issue the Carnet and the necessary documentation & certifications. On arrival in India, the owner of the vehicle is required to contact the Indian Customs at the port and fill up the requisite form. Customs officer will then inspect the vehicle and endorse the carnet and other necessary documents. Along with the particulars of the vehicle, details of journey/route, date of return etc. may have to be provided. The tourist will also be required to declare that he/she will re-export the vehicle after the permitted period. Failure to re-export will be treated as smuggling offence and will attract severe penalty. A show cause / demand notice will be served on the guaranteeing automobile association, who will be asked to pay the duty.

India is a signatory to the international convention on the "Temporary importation of private road vehicles" to facilitate International tourism. As a result, the vehicles as defined in Article 1 of the convention are exempted from payment of customs duty vide Notification No.296 dt.2nd August, 1976 of the Ministry of Finance provided that :

(1) such vehicles or component parts are re-exported within the period specified in the said notification or within such further period as the customs authorities may allow;

(2) the provisions of the said notification or of the "Triptique or Carnet-De-Passage" permit are not contravened in relation to such vehicle or component parts;

failing which the provisions of this order shall apply to such vehicles or component parts and such vehicles or components shall be deemed to be goods the import of which has been prohibited under the Customs Act, 1962.

Conditions: In general the following rules are applicable for duty free temporary import of vehicles (as defined in Article 1 of the Convention) or Fuel or Component parts (as defined in Articles 3 & 4 of the Convention) under Triptique or Carnet -

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 Triptique or Carnets de passage-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 Associations and in respect of which all the rules and conditions relating to Triptique or Carnets de passage-en-douane have been complied with; and
(c) satisfy the proper officer that the vehicles and component parts, which he has imported, correspond in the respects with those described in the Triptique or Carnets de passage-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 Triptique or Carnets de passage-en-douane is exported out of India and is 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 re-import 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 to do so. it may extend the period of six months by a further period of six months.

3. Generally subject to the provisions of the convention.

The detailed texts of Notifications governing importation under Carnet is given below.

1.2 Presently the facility of ATA Carnet for temporary admission of goods will be restricted to goods imported for display or use at approved exhibitions/ fairs and similar events. The following are excluded from ATA Carnets:-

1. Consumables and goods meant for distribution or sale which are not likely to be re-exported.
2. Goods imported through the medium of post
3. Transit goods.

Temporary export of goods for display at exhibitions and fairs abroad and their subsequent re-import into India is also permitted.

1.3 The Govt. of India have issued Notification No.157/90-Cus., dated 28th March,1990 under section 25(1) of the Customs Act, 1962. In terms of Notification, goods described in Schedule I to the Notification, when imported into India for display or use at any event specified in Schedule II to the Notification, are exempt from the whole of Customs duty and the whole of additional duty leviable thereon and in Notification No.158/90 – Cus., dated 28th March, 1990 exempt from Auxiliary duty subject to the following conditions:-

(1) The event specified in Schedule II is held in public interest and is sponsored or approved by the Government of India and the Trade Fair Authority of India

(2) The said goods are imported under an ATA Carnet issued in accordance with the Customs Convention on ATA Carnet for temporary admission of goods hereinafter referred to as the (ATA Carnet) and the Carnet is guaranteed by the Federation of Indian Chambers of Commerce and Industry , which has been appointed as the guaranteeing association for ATA Carnet in India (hereinafter referred to as the Federation);

(3) The said goods in all respects conform to the description, quantity, quality, value and other specifications given in the ATA Carnet duly certified by the Customs authorities at the country 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 with in the said period of six months and again reimported, the period of six months shall be computed from the date of first clearance.

Provided further that when the Central Government is satisfied that it is necessary in the public interest so to do, it 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 the Federation.

Provided that the Federation 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 on payment of customs duty with the prior approval of the Government of India in the Department of Revenue. Only such goods will be allowed to be sold as are otherwise permissible for import into the country under the Import Trade Control Policy in force at that time and the buyer holds a valid import licence duly endorsed by the Licensing Authority.

1.4 It will be noted from the above that -

(i) The ATA Carnet shall be the sole document for temporary importation (including re-importation) and temporary exportation (including re-exportation) of goods under the Convention. Therefore, instead of the normal Bill of Entry/Shipping Bill only the ATA Carnet will be filed;

(ii) The Federation of India Chambers of Commerce and Industry (herein after referred to as the Federation) shall be the sole "Guaranteeing Association" for ATA Carnets in India:

(iii) The validity of ATA Carnet shall not in any case exceed one year from the date of issue; and

(iv) Temporary importation of goods under the Convention has been exempted from ITC Regulations under the saving clause of the Import Trade Control Order, 1955.

1.5 The Government of India have also issued Notification No.14/90 N.T.-Cus., dated 28th March,1990 notifying the ATA Carnet (Form of Bill of Entry and Shipping Bill) Regulations, 1990.

1.6 In the First instance, imports (including re-imports) and exports (including re-exports) of goods under the Convention will be allowed at the major Custom Houses Viz. Delhi, Bombay, Madras, Calcutta and Cochin both by sea and by air. The ATA Carnets will be valid for imports or exports to countries who are contracting parties to the Convention.

1.7 The ATA Carnet has four counterfoils and vouchers viz. Exportation Counterfoil and Voucher, Re-importation Counterfoil and Vouchers, Importation Counterfoil and Voucher and Re-exportation Counterfoil and Voucher.

1.8 The Directorate General of Inspection, Customs and Central Excise, ‘D’ Block, I.P. Bhavan, New Delhi has been designated as the monitoring authority for the purpose of imports and exports under the Carnet. Approval of exhibitions/fairs as being covered by the Notification will, therefore, be conveyed to the Directorate General of Inspection, Customs and Central Excise, New Delhi which will keep a centralized record of such approvals and communicate them to the concerned Collectors of Customs and FICCI who will in time inform the Carnet issuing associations abroad.

2.2 After noting, the ATA Carnet will be presented to the Centralised Appraising Unit set up for the purpose in group 5A of the Custom House. The Centralised Appraising Unit will examine the goods as per normal examination procedure with a view to establish the classification and identification of the goods imported. The examination report will be endorsed in Column ‘D’ of the original and duplicate copies of the Importation Voucher. The classification will be indicated in column number 2 in the Importation Voucher.

2.3 The Centralised Appraising Unit will maintain a register in which all such imports will be entered. The serial number of the register under which the particulars are recorded will be the IDF No. on the ATA Carnet Importation Voucher.

2.4 Thereafter the Centralised Appraising Unit will give the “Out-of-Charge” Order.

2.5 If the description of the goods in the ATA Carnet is found to be insufficient the officer of the Centralised Appraising Unit will amplify it in a supplementary sheet.

2.6 The ATA Carnet will not be sent for computer runs, to the licence and cash departments. The only three steps are noting, identification and classification.

2.7 The goods will be delivered with reference to the endorsement given on the duplicate copy of the importation Voucher which will be returned to the Centralised Appraising Unit after clearance of the goods for record.

2.8 Normal procedures for penal proceedings under the Customs Act will be observed in cases of misdeclaration or any other offences under the Customs Act.

2.9 There will not be any concurrent Audit. However, mobile spot audit will occasionally be done at frequencies as may be determined by the Collector of Customs. Pre-audit will, however, be necessary where a demand is issued to the Guaranteeing Association (the Federation).

2.10 If any goods covered by the ATA carnet are imported as accompanied baggage of the passenger arriving in India, they will be transferred to the Air Cargo Complex for clearance by the Centralised Appraising Unit

3.2 The re-exportation will be on the basis of the re-exportation voucher of the Carnet. The re-exportation Counterfoil and Voucher will be presented along with 2 photocopies (which will be inscribed as duplicate and triplicate) to the Noting Clerk for noting. The Examination and clearance of the goods meant for re-export will also be conducted at the same Centralised Appraising Unit.

3.3 The Re-export Voucher will be dealt with in the same manner as the normal Shipping Bill after the Shipping Bill has been noted in the Export Department.

3.4 The Centralised Appraising Unit will enter the complete particulars of such re-export in a register maintained for the purpose.

3.5 The unit will also send complete particulars of each consignment of such exports to the Centralised Appraising Unit of the Custom House in cases where export is made through another Custom House through which the goods were cleared on their importation into India, with a copy to the Directorate General of Inspection.

4.2 The export of such goods shall be through the same Centralised Appraising Unit referred to above.

4.3 The ATA Carnet shall be presented with 2 Photocopies (which will be inscribed as duplicate and triplicate) to the Noting Clerk of the Export Department. The document will, thereafter be presented to the Centralised Appraising Unit and the normal Export Procedure will be observed for the purposes of exportation.

4.4 In case the work of Carnet preparation has to be done at the premises of exporter, the work shall be supervised by a Customs/Excise Officer not lower than the rank of Superintendent on a request being made in advance and on payment of prescribed fees.

4.5 No drawback will be allowed on such exports.

4.6 The particulars and details of such exports shall be entered in a register to be maintained by Centrailsed Appraising Unit for the purpose.

5.2 The goods shall be liable to pay the Central Excise duty if the export was made under bond or claim or rebate of Central Excise duty or in cases where the importer is not able to satisfy the Customs authorities that excise duty has been paid prior to export and the same has not been claimed back.

6.2 Carnet and Triptyque or identical in purpose, except that the Triptyque is meant for a single country while the Carnet is for more than one country.

6.3 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 goods specified in column (2) of the Table below when imported into India, from the duty of customs and the additional duty leviable thereon to the extent indicated in the corresponding entry in column (3) of the said Table, subject to the conditions specified in the corresponding entry in column (4), thereof.

2. Nothing contained in this notification shall apply to -

(a) legal persons referred to in article 1(e) of the Convention;

(b) persons normally resident outside India, who on the occasion of temporary visit to India take up paid employment or any other form of gainful occupation.

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 valid Carnet-de-passage issued by a member of an Automobile Club or Association belonging to the Federation of Alliance Internationale De Tourisme. This period can be further extended for another period of six months.

2. During a recent meeting held in the Board which was attended by representatives of the AIT and FIA, Customs Affairs, Geneva, Switzerland and Federation of Indian Automobile Associations, certain difficulties faced by the Carnet holders inside the country, have been brought to our notice. These mainly related to cases of reported harassment and delays in the clearance of Carnet vehicles and also alleged indiscriminate issuing of demand notices on missing vehicles and confirmation thereof.

3. In order to solve the genuine difficulties faced by foreign tourists, field formations are hereby directed that passengers availing of the Carnet facilities for their motor vehicles, may be treated with proper respect and courtesy and customs clearance should be effected expeditiously. It is also reiterated that demand notices issued in cases of motor vehicles not figuring in the export records of the Indian Customs, may not be confirmed in a routine manner. In fact, in some cases, vehicles had already exited from the country, however, the information regarding the same had not been passed on to the Customs formation through which the vehicles had entered. In this way, for lack of proper communication between Customs formations, the Carnet holders have to face serious inconvenience. In view of this, henceforth, in cases of demand notices being issued, the FIAA should also be served with a copy of the said notice and efforts may be made to elicit their response before the demand is confirmed.

4. These instructions may be communicated to the field formations in your jurisdiction for compliance.

5. Any problems faced in this regard may be brought to the notice of the Board.

Sd/-

( S.M. AKHTER )
Under Secretary to the Govt. of India