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Exemption to imports by Diplomats, Consulates, Trade Representatives etc

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..... 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 2 [additional duty leviable thereon under section 3] of the said Customs Tariff Act, subject to the conditions and limitations specified against each such category in column (3) of the said Table, namely:- TABLE S.No. Goods Conditions and Limitations (1) (2) (3) 1. All goods, including motor vehicles, imported or purchased from bond, for the personal use by the following classes of members of the Diplomatic Missions in India and the .....

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..... the Diplomatic Mission in India, other than those holding diplomatic status for their personal use on their first arrival to take up appointments in India. Provided that - (a) the goods are imported within the time limit fixed under the Baggage Rules made under 3 [ section 79 of the Customs Act, 1962 (52 of 1962) ]; (b) a corresponding exemption is allowed to Indian Officer of the same status by the Government of the Diplomatic Mission concerned; (c) the claimants are nationals of the State employing them, are not normally resident in India, are sent by their respective Govts. to posts in India and are not engaged in any gainful private occupation in India; and (d) the exemption of goods imported .....

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..... ed that - (a) a corresponding exemption is allowed in respect of similar goods imported by the Indian Consulate in those States; (b) the goods are the property of the Government of that State and imported for use in their Consulate in India; (c) the exemption of goods imported under this concession is subject to the Foreign Privileged Person's (Regulation of Customs Privileges) Rules, 1957. 3(A) (i) Personal and household effects and other articles including motor vehicles, imported by or on behalf of the following classes of privileged Officers of foreign State in India, stationed outside Delhi and their families, Deputy High Commissioners, Assistant High Commissioners, First Sec .....

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..... o the Foreign Privileged Persons' (Regulation of Customs Privileges) Rules, 1957. 4. (i) Personal and household effects excluding motor vehicles,imported by the Official of a Consulate of foreign State other than the Career Consular Officers mentioned in Serial No.3 for their personal use, on their first arrival to take up their appointment in India. (ii) One motor vehicle each imported by the Officials of a Consular of Foreign State, other than those holding diplomatic status (other than career Consular Officers mentioned in S.No.3) for their personal use on their first arrival to take up appointments in India. Provided that - (a) the goods are imported within the time .....

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..... llowed to Indian Officers of the same status by the Govt. of the country concerned; (c) the claimants are nationals of the State employing them, are not normally resident in India, are sent by their respective Government to posts in India and are not engaged in any gainful occupation in India; and (d) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons' (Regulation of Customs Privileges) Rules, 1957. 5. (i) Personal and household effects and all articles including motor vehicles intended for personal use imported by a Trade Commissioner, Trade Representative or a Trade Agent appointed by the Government of a foreign or Commonwealth Count .....

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..... Section 79 of the Customs Act, 1962) (b) a corresponding exemption is allowed to Officers of the same status by the Government which Trade Commissioner, Assistant Trade Commissioner, Trade Representatives or the Trade Agent concerned represents. (c) claimants are nationals of the State employing them, are not normally resident in India, are sent by their respective governments to posts in India and are not engaged in any gainful occupation in India; and (d) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons' (Regulation of Customs Privileges) Rules, 1957. Notes:- 1. Substituted vide Not. 39/2017 - Dated 30-6-2017 , w.e.f. 1st day .....

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