Notification No. 154 dated 13th
July 1994 (As
amended by notification nos.100/ 95, 75/ 97, 86/ 99, Notification No. 28 dated
1st March 2003)
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 (hereinafter
to as the said goods) of the description specified in column (2) of the Table
hereto annexed and falling within the First Schedule to the Customs Tariff Act,
1975(51 of 1975), when imported into India, from the whole of the duty of
customs leviable thereon which is specified in the said Schedule and from the
whole of the additional duty leviable thereon under section 3 of the second
mentioned Act subject to the conditions, if any, laid down in the corresponding
entry in column(3) thereof.
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S. No.
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Description of goods
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Conditions
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(1)
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(2)
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(3)
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1.
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Samples
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The
samples are exempt from import duties under and in accordance with the
International Convention to facilitate the importation of Commercial Samples
and Advertising material drawn up at Geneva and dated the 7th day
of November 1952. �
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2.
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Price
Lists
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The
price lists are supplied free of charge and are exempt from import duties
under and in accordance with the Convention mentioned against S. No. 1 above.
�
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3.
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Commercial
Samples
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(i)
The said goods have been imported as personal baggage by bona fide
commercial travellers or businessmen or imported by post or by air;
(ii) The importer produces his Import Export Code
Number at the time of importation;
(iii)
The said goods are clearly marked as samples;
(iv)
The import of the said goods does not exceed Rs 60,000 in value or 15 units
in number, within a period of twelve months; and
(v)
The importer at the time of importation-
���������� (A) declares that-
��������������������� (a) the samples have been imported
into India solely for the purpose of being shown in India for the guidance of
exporters of for securing or executing an export order;
��������������������� (b) the total import value of
samples does not exceed Rs 60,000 or 15 units in number, within the period of
the last twelve months; and
���������� (B) produces an undertaking to the Assistant Commissioner
of Customs to pay the duty leviable on the said goods but for the exemption
contained herein, if the declaration under clause (A) is found to be false.
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4.
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Prototypes
of engineering goods imported as samples for executing or for use in
connection with securing export orders
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(i)
The importer produces a certificate from the Export Promotion Council
concerned with the particular export or the Trade Development Authority to
the effect that the samples are required for executing or for use in
connection with securing export orders;
(ii)
Where the value of a sample does not exceed Rupees ten thousand the same
shall be rendered useless as merchandise by any suitable process and where
this is not possible they are re-exported within a period of nine months of
import or such extended period as may be allowed by the Assistant
Commissioner of Customs;
(iii)
Where the value of a sample exceeds Rupees ten thousand the same shall be
re-exported within a period of nine months of import or such extended period
as may be allowed by the Assistant Commissioner of Customs; and
(iv)
The importer shall execute a bond in such form and for such sum and with such
surety as may be prescribed by the Assistant Commissioner of Customs, for the
purpose of enforcing conditions (ii) and (iii), as the case may be.
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5.
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Bona
fide commercial samples and prototypes
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(i)
The said goods have been imported by post or in an aircraft, or by courier
service;
(ii)
The value of the said samples or prototypes does not exceed rupees ten
thousand, and
(iii)
The said goods have been supplied free of charge.
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Explanation: For the purposes of condition
(ii), postal charges or the airfreights shall not be taken into account for
determining the value limit of rupees five thousand.
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For
the purpose of the present Convention:
(a)������ The term �Import duties�, means Customs
duties and all other duties and taxes payable on or in
connection with importation, and shall include all
international taxes and excise duties chargeable on imported goods, but shall
not include fees and charges which are limited in amount to the approximate
cost of service rendered and do not represent an indirect protection to
domestic products or a taxation of import for fiscal purposes;
(b)������ The term �persons� means both natural and
legal persons; and
(c)������ Reference to the territory of a
Contracting Party include its metropolitan territory and any territory for
whose international relations it is responsible and to which the Convention
extends in accordance with Article XIII.
1.������� Each Contracting Party shall exempt from
import duties samples of goods of all kinds imported into its territory
provided such samples are of negligible value and are only to be used for
soliciting orders of goods of the kind represented by the samples with a view
to their importation. In determining whether samples are of negligible value,
the Customs authorities of the territory of importation may consider the values
of the individual samples or the aggregate value of the all the sample in one
consignment. The values of consignments sent by a consignor to different
consignees shall not be aggregated for the purpose of this paragraph even
though the consignments are imported at the same time.
2.������� The Customs authorities of the territory
of important may require that as a condition of their being exempted from
import duties in accordance with paragraph 1 of this article, sample shall be
made useless as merchandise by marking tearing, perforation or other treatment,
but not, however, so as to destroy their usefulness as samples.
1.������� For the purpose of this article, the
term �samples� means articles which are representative of a particular category
of goods already produced or are examples of goods, the production of which is
contemplated, on condition that they:
(a) are owned abroad and are
imported solely for the purpose of being shown or demonstrated in the territory
of importation for the soliciting of orders for goods to be supplied from
abroad;
(b) are not sold or put to normal use except for purposes of
demonstration or used in any way for hire or reward while in the territory of
importation; and
(c) are intended to be re-exported in due course; and
(d) are capable of identification on re-exportation.
but
does not include identical articles brought in by the same individual, or sent
to a single consignee, in such quantity that, taken as a whole, they no longer
constitute samples under ordinary commercial usage.
2.������� Sample, which are chargeable with import
duties shall, when imported from the territory of another Contracting Party,
with or without the intervention of a commercial traveller, by persons
established in the territory of any Contracting Party, be temporarily admitted
into the territory of any of the Contracting Parties free of import duties,
subject to the amount of the import duties and any other amount that may be
payable being deposited or security being given for payment if necessary. Any
deposits taken (other than those required in virtue of article VI of this
Convention) shall not, however, exceed the amount of import duties by more than
10 per cent.
3.������� To obtain the facilities provided for in
this Article, the persons concerned must comply with the relevant laws and
regulations prescribed by the authorities of the territory of importation and
the Customs formalities in force in that territory. As regards vehicles and
industrial and agricultural machinery or equipment of a value for Customs
purposes exceeding 1,000 United States dollar (or the equivalent in other
currencies), importers may be required to declare the place of destination of
such machinery, equipment or vehicles. They may also be required by the Customs
authorities of the country of importation to establish, at any time, that
machinery, equipment or vehicles are at the declared places. The Customs
authorities of the country of importation may seal such machinery, equipment or
vehicles or otherwise preclude their operation during the time in which
temporary duty-free admission is allowed and limit the places where these goods
may be operated for demonstration purposes.
4.������� The Customs authorities of the territory
of importation shall, as a general rule, recognize as sufficient for the future
identification of samples the marks which have been affixed by the Customs
authorities of a Contracting Party, provided that the said samples are
accompanied by a descriptive list certified by the Customs authorities of their
latter Contracting Party. Additional marks may be affixed to the samples by the
Customs authorities of the territory into which they are imported only if they
are necessary, in the opinion of those authorities to ensure the identification
of the samples on re-exportation. Any marks affixed to samples shall not be
such as to destroy their usefulness.
5.������� The period allowed for re-exportaton of
samples, which qualify for exemption from import duties under this article,
shall be not less than six months. When the period allowed for re-exportation
has expired, the amount of the import duties and any other amount due may be
charged, on samples, which have not been re-exported. These amount may also be
charged before the expiry of the period, on samples which cease to satisfy the
conditions of paragraph 1 of this Article.
6.������� On the re-exportation within the
permitted time of samples imported under this-Article, the refund of any amount
deposited or the release of any security given on importation in accordance
with paragraph 2 of this Article shall be effected without delay at any of the
Customs offices situated at the frontier or in the interior of the territory
which possesses the necessary authority, subject to the deduction of the duties
and any other amount payable on samples not produced for re-exportation. When
special circumstances exist, deposits may, however, be returned by other means,
provided the return is effected promptly. Each Contracting Party shall publish
a list of the Customs offices on which the said authority has been conferred.
1.������� Each Contracting Party shall exempt from
import duties catalogues, price-lists and trade notices relating to: -
(a) goods offered for sale or hire, or
(b) transport or commercial insurance services offered, by a
person established in the territory of another Contracting Party, when such
documents are imported from the territory of any Contracting Party, provided that
each consignment imported either:
(i) consists of not more than one document, or
(ii) if it consists of more than one document does not
include more than one copy of any one document, or
(iii) irrespective of the number of documents or copies,
does not exceed 1 kilogram in gross weight.
Simultaneous
despatch of a number of consignments to different addresses in the territory of
importation shall not debar such consignments from this exemption, provided
that not, more than one consignment is sent to any consignee.
2.������� Notwithstanding paragraph 1 of this
article, a Contracting Party shall not be obliged to exempt from import duties
on importation into its territory:
(a) Catalogues, price lists and
trade notices which do not clearly indicate the name of foreign concern
producing, selling or renting the goods, or offering the transport or
commercial insurance services, to which such catalogues, price lists or trade
notices relate; or
(b) Catalogues, price-lists and trade notices which are
entered to Customs, in the territory of importation, in packets grouped
together for subsequent despatch to separate addresses in that territory.
Each
Contracting Party shall accord the facilities provided by Article III of the
present Convention, subject to the conditions laid down in that Article, to
positive cinematograph advertising films of a width not exceeding 16 mm, shown
to the satisfaction of its Customs authorities to consist essentially of
photograph (with or without sound track) showing the nature or operation of
products or equipment whose qualities cannot be adequately demonstrated by
samples or catalogues, provided that the films:
(a)������ relate to products or equipment offered
for sale or for hire by a person established in the territory of another
Contracting Party; and
(b)������ are of a kind suitable for exhibition to
prospective customers but not for general exhibition to the public; and� �
(c)������ are imported in packet which contains not
more than one copy of each film and which does not form part of a� larger consignment of films.
1.������� No Contracting Party shall apply import
prohibitions or restrictions (other than import duties), whether made effective
through quotas, import licences or other measures, on the importation from the
territory of another Contracting Party of goods:
(a) which qualify (or would qualify if they were dutiable)
for exemption from import duties by virtue of the provisions of Article II or
Article IV of this Convention; or
(b) which quality (or would qualify
if they were dutiable) for temporary duty-free admission by virtue of the
provisions of Article III or Article V of this Convention:
Provided
that the importation of such goods does not give rise to any payment other than
for freight or insurance or for services provided in the territory of
importation by a person established in that territory.
2.������� In the case of goods, which qualify (or
would qualify if they were dutiable for a temporary duty-free admission) by
virtue of the provisions of Article III or Article V, this waiver of import
prohibition or restrictions shall extend only to the period for which temporary
duty-free admission is allowed (or would be allowed if the goods were
dutiable). In the case of non re-exportation of such goods within the period
during which the application of any import prohibitions or restrictions has
been waived under paragraph 1 of this Article, the authorities of the importing
country may apply such measures as would have been applicable if the import
prohibitions or restrictions had not been so waived. To this end, the
authorities of the territory of importation may require appropriate guarantees,
such as the deposit of a special security over the above any security deposited
against payment of import duties.
3.������� The provisions of this Convention shall
not prevent a Contracting Party from applying import prohibitions or
restrictions:
(a) necessary to protect public morals or essential security
interests;
(b) necessary to protect human, animal or plant life or
health;
(c) relating to the importation of gold or silver,
(d) necessary to secure compliance with laws or regulations
relating to Customs enforcement, the enforcement of State monopolies, the
protection of patents, trade-marks and copyrights;
(e) necessary to prevent deceptive practices;
(f) relating to the products of prison labour,
(g) necessary to the application of standards or regulations
for the classification, grading or marketing of commodities in international
trade.
1.������� Each Contracting Party shall keep to a
minimum the formalities required in connection with the facilities accorded by
the present Convention.
2.������� Each Contracting Party shall publish
promptly all regulations introduced in this respect in such a manner as to
enable persons concerned to become acquainted with them and to avoid the
prejudice, which might result from the application of formalities of which they
are unaware.
1.������� Any dispute between any two or more
Contracting Parties concerning the interpretation or application to the present
Convention shall so far as possible be settled by negotiation between them.
2.������� Any dispute, which is not settled by
negotiation, shall be referred to a person or body agreed between the
Contracting Parties in dispute, provided that if they are unable to reach
agreement, any of these Contracting Parties may request the President of the
International Court of Justice to nominate an arbitrator.
3.������� The decision of any person or body
appointed under paragraph 2 of this article shall be binding on the Contracting
Parties concerned.
1.������� The present Convention shall be open for
signature until 30 June, 1953 by the Government contracting parties to the
General Agreement on Tariffs and Trade, by the Government of all States Members
of the United Nations and by the Government of any other State to which the
Secretary-General of the United Nations shall have communicated a copy of the
Convention for this purpose.
2.������� This convention shall be subject to
ratification or acceptance by the signatory Governments in accordance with
their Constitutional procedures and the instruments of ratification or
acceptance shall be deposited with the Secretary-General of the United Nations.
1.������� The present convention shall be open for
accession by the Governments of any of the States referred to in paragraph 1 of
article IX.
2.������� Accession shall be effected by the
deposit of an instrument of accession with the Secretary General of the United
Nations.
When
fifteen of the Governments referred to in article IX have deposited their
instruments of ratification, acceptance or accession, the present Convention
shall come into force between them on the thirtieth day after the date of the
deposit of the fifteen instruments of ratification, acceptance or accession. It
shall come into force for each other Government on the thirtieth day after the
deposit of its instrument of the ratification, acceptance or accession.
1.������� After the present Convention has been in
force for three years, any Contracting Party may denounce it by notification of
denunciation to the Secretary-General of the United Nations.
2.������� Denunciation shall take effect six
months after the date of receipt by the Secretary-General of the United Nations
of the notification of denunciation.
1.������� Any Government may, at the time of the
deposit of its instrument of ratification, acceptance or accession or at any
time thereafter by notification addressed to the Secretary-General of the
United Nations, declare that the present Convention shall extend to all or any
of the territories for the international relations of which it is responsible,
and the conventions shall extend to the territories named in the notification
as from the thirtieth day after the date of receipt of the notification by the
Secretary-General of the United Nations or on the date on which the Convention
comes into force under Article XI whichever is the later.
2.������� Any Government which has made a
declaration under paragraph 1 of this Article extending the present Convention
to any territory for whose international relations it is responsible may
denounce the Convention separately in respect of that territory in accordance
with the provisions of Article XII.
1.������� Any State may at the time of its
signature or of the deposit of its instrument of ratification, acceptance or
accession declare that it shall not be bound by specified provisions of this
Convention.
2.������� Any State may, at the time of making a
notification under Article XIII that the present Convention shall extend to any
of the territories for the international relations of which it is responsible
make a separate declaration in accordance with the paragraph 1 of this Article
in respect of all or any of the territories to which the notification applies.
3.������� If any State submits a reservation to
any of the Articles of this Convention at the time of signature, ratification,
acceptance or accession or at the time of making a notification under Article
XIII, the Secretary-General of the United Nations shall communicate the text of
such reservations to all States, which are or may become parties to this
Convention. Any State, which has signed, ratified, accepted or acceded before
the reservation is made (or if the Convention has not entered into force, which
has signed, ratified, accepted or acceded by the date of its entry into force),
shall have the right to object to any reservation. If no objection is received
by the Secretary-General of the United Nations from any State entitled to
object by the ninetieth day from the date of his communication (or from the
date of entry into force of the Convention, whichever is the later), the
reservation shall be deemed to be accepted.
4.������� In the event of an objection being
received by the Secretary-General of the United Nations from any State entitled
to object, he shall notify the State making the reservation of such objection,
and request it to inform him whether it is prepared to withdraw the reservation
or whether it prefers to abstain from ratification, acceptance or accession or
from extending the Convention to the territory or territories to which the
reservation applies, as the case may be.
5.������� A State which has made a reservation in
regard to which an objection has been presented in accordance with paragraph 3
of this Article shall not become a party to this Convention unless the
objection has been withdrawn or has ceased to have effect as provided in
paragraph 6; neither shall a State have the right to claim the benefits of this
Convention in respect of any territory for the international relations of which
it is responsible and in respect of which it has made a reservation if any
objection has been made to the reservation in accordance with paragraph 3 of
this Article, unless the objection has been withdrawn or has ceased to have
effect as provided in paragraph 6.
6.������� Any objection by State which has signed
but not ratified or accepted the Convention shall cease to have effect if,
within a period of twelve months from the date of making its objection, the
objecting State has not ratified or accepted the Convention.
The
Secretary General of the United Nations shall notify all signatory acceding
States, and all other States which so request, of all signatures,
ratifications, acceptances and accessions of the present Convention and of the
date on which the Convention comes into force of every notification received by
him under article XII or XIII.
In
WITNESS WHEREOF the undersigned plenipotentiaries, have signed the present
Convention.
DONE at Geneva this seventh day of November, one thousand nine hundred
and fifty-two in the English and French languages, both texts being equally
authentic in a single original which shall be deposited in the archives of the
United Nations. The Secretary-General of the United Nations shall transmit
certified copies thereof to all signatory and acceding States.