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Procedure for movement of goods under TIR Carnets-reg.

s Room No. 49, North Block, New Delhi dated 3rd December 2018 To, Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Customs Madam/Sir, Sub: The Customs Convention on International Transport of Goods under Cover of TIR Carnets, 1975 (TIR Convention or the Convention) (https://www.unece.org/tir/welcome.html) is an international transit system under the auspices of the United Nations Economic Commission for Europe (UNECE). The Convention applies to the transport of goods without intermediate reloading, in road vehicles, combinations of vehicles or in containers, across one or more borders, between a Customs office of departure of one Contracting Party and a Customs office of destination of another or of the same Contracting Party, provided that some portion of the journey between the beginning and the end of the TIR transport is made by road. 2. The movement of goods under the Convention is under the cover of a carnet issued by the National Guaranteeing Association (NGA). The TIR Carnet opened in the country of departure serves as a Customs control document in the countries of departure, transit and destination. It also serves as proof of .....

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a second sheet (green voucher) from the TIR Carnet and fill-in the corresponding counterfoil. (iii) The filled-in counterfoils by Customs provide evidence to the transport operator that the TIR operation in that country has been terminated. (iv) The outgoing Customs office (i.e. that at the border) shall send the detached sheet (green voucher) to the office of departure within 7 days of the departure of the goods. The latter shall compare the received sheet with the one it initially retained. If there are no objections and no reservations by the outgoing office, the TIR operation may be discharged by Customs authorities in that country. (v) If the sheet, detached by the outgoing office, contains reservations or if it does not reach the Customs office of departure or if Customs authorities have any other reason to question the proper application of the TIR operation, an internal inquiry will be started. The transport operator and the NGA shall be informed that the termination of the TIR operation has been certified with reservations or has not taken place at all or that other reasons have led to doubts about the proper application of the TIR operation and that they are requested to .....

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he TIR Convention, irrespective of the transported quantity of the mentioned goods. Thus no TIR Carnet can be issued/ accepted for movement of alcohol and tobacco in India. 9. The value of the above amounts in national currency shall be determined according to the exchange rate notified by the Central Board of Indirect Taxes and Customs and applicable on the day of issuance of the claim for payment. 10. Where a TIR operation has not been discharged, the competent customs authorities shall: (a) notify the TIR Carnet holder at his address indicated in the TIR Carnet of the non-discharge; (b) notify the guaranteeing association of the non-discharge. The competent authorities shall notify the guaranteeing association with a maximum period of one year from the date of acceptance of the TIR Carnet by those authorities or two years when the certificate of termination of the TIR operation was falsified or obtained in an improper or fraudulent manner. (c) The guaranteeing association shall pay the amounts claimed within a period of three months from the date when a claim for payment is made against it. AUTHORIZED CUSTOMS STATIONS 11. TIR is being introduced in a phased manner in India. The .....

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CCI in form Annex-A. Thereafter, they shall be entitled to apply for TIR document. USAGE OF SEALS 19. The customs officer at the port of departure shall affix the one-time customs seal and make necessary endorsements in the TIR carnet and affix the official stamp of the Custom House. 20. In cases where an examination is conducted by customs in the course of a journey and it is required to break seals and/or remove identifying marks, they shall affix and record the new seals and/or identifying marks on the vouchers of the TIR Carnet used in their country, on the corresponding counterfoils and on the vouchers remaining in the TIR Carnet. 21. Heavy or bulky goods, if the authorities at the Customs office of departure so decide, be carried by means of non-sealed containers. Approval of containers 22. At present, Notification 104/94-Customs dated 16th March 1994 exempts containers which are of durable nature, imported into India from duties of customs, if the importer executes a bond to re-export the said containers within the prescribed period from the date of their importation and to furnish documentary evidence thereof. The above notification would continue to govern the customs duty .....

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