Customs Procedure ATA Carnet Exhibition Goods

The following Public Notice was issued by the Commissioner of Customs (Import) Air Cargo Complex, Mumbai on 7 June 2012.

[Ref: Public Notice No. 19 /2012 dated 7 June 2012]

Attention of Importers/Exporters/CHA’s and Trade is invited to Notification No. 157/1990 – Cus dated 28.03.1990. The clearance of goods under ATA Carnet is governed by Notification No. 157/1990 – Cus dated 28.03.1990. 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 or Schedule III to the Notification, are exempt from the whole of Customs duty and the whole of additional duty leviable thereon and the Notification no 158/90-Cus, dated 28.03.90, exempts these goods 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 Indian or the Trade Fair Authority of India.

2. The said goods are imported under an ATA carnet issued in accordance with the Customs Convection or ATA Carnet for temporary admission and the Carnet is guaranteed by the Federation of Indian Chamber 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 within the said period of six months and again re-imported , 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 for a further period not exceeding six months. The validity of ATA Carnet shall not in any case exceed one year from the date of issue.

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 or payment of customs duty with the prior approval of the Government of India(Department of Revenue). Only such goods will be allowed to be sold as are otherwise permissible for import onto the country the Import Policy in force at that time and/ or the buyer holds a valid import license duly endorsed by the Licensing Authority.

In order to streamline the procedure for clearance under ATA Carnet, it is hereby prescribed that in addition to the guidelines provided in the Customs Preventive Manual, the following procedure shall be followed for day to day workings :

Procedure for Import under ATA Carnet:

1. In the event of imports under Carnet, the Appraising Officer (PRO) will first confirm that the goods are imported for display or for use at Government approved Exhibitions/Fairs and/or similar events which are covered under Notification No. 157/1990 – Cus dated 28.03.1990. In case of goods are not accompanied by an India Trade Promotion Organisation (ITPO) Certificate, prior permission of the Asstt./Deputy Commissioner of Customs (PRO) must be obtained.

2. Subsequent to above, Noting on the Carnet may be done by the Import Noting Section.

3. 100% examination of the goods will be carried out by the officers of the PRO Section verifying with the details given on the Carnet.

4. The examination report will be duly recorded in the original Carnet document.

5. Subsequently assessment of the goods will be carried out by the AO (PRO) and AC/DC (PRO).

6. The details of the Carnet will then be recorded by TA/PRO in a register to be maintained in the PRO Section. The Serial Number of the Entry Register shall be indicated on the Carnet document retained in the PRO Section.

Procedure for Re-Export under ATA Carnet:

7. When the goods imported under ATA Carnet are presented for re-export, Noting will be allowed by Appraising Officer (PRO), if the re-export is within six month from the date of imports. In case the six months period has already lapsed, the noting to be allowed on verification of extension order and/or payment of duty with the due authorization for the re-export, as the case may be. In any other case, the matter will be put up to AC/DC (PRO).

8. Once the Noting is allowed, Noting on the Carnet may be done by the Export Noting Section.

9. 100% examination of the goods will be carried out by the officers of the PRO Section verifying with the details given on the Carnet.

10. The examination report will be duly recorded in the original Carnet document.

11. The Examination report establishing the identity of goods, or otherwise, with the import details will be put up to Appraising Officer (PRO) and Asstt./Deputy Commissioner (PRO) for final clearance.

12. The details of the Carnet will then be entered by TA/PRO against the corresponding import details in the Carnet register as prescribed above and then the Carnet may be closed. The Serial Number of the Entry Register shall be indicated on the Carnet document retained in the PRO Section. The officers examining the Carnet shall ensure that Customs copy of the Carnet document is retained in the PRO Section. In cases where the import had taken place at some other port , the export details will be recorded in the Carnet register and a copy of the Carnet will be sent to the concerned port.

13. In all such cases where the goods have been sold or disposed off in India, as provided under Notification 157/1990 – Cus, and duty with interest paid off, the details will be entered in the Carnet register and Carnet will be closed.

14. Appraising Officer (PRO) shall monitor the due export of goods and closure of such Carnets within Time limit as specified in Notfn. No. 157/1990-Cus. In case where goods are not re-exported within the stipulated time, the matter shall be brought to the notice of Asstt./Deputy Commissioner (PRO), who shall ensure that all dues including duty and interest are collected.

15. Carnet Register should be put up to Asstt./Deputy Commissioner (PRO) for inspection by 5^th of every month.

16. The above instructions may be strictly followed, along with those stated in the Customs Preventive Manual and by the CBEC from time to time.

17. Any difficulty noticed in implementing this Public Notice may be brought to the notice of the Additional Commissioner (PRO).

F. No. S/3-Misc-PRO- 330/2011 ACC (I)