Import of Specific Categories of Goods
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2.24 Import of Samples
Import of samples shall be governed by para 2.65 of Handbook of Procedures.
2.25 Import of Gifts
Import of gifts shall be ‘free’ where such goods are otherwise freely importable under ITC (HS). In other cases, such imports shall be permitted against an authorisation issued by DGFT.
2.26 Passenger Baggage
- Bona-fide household goods and personal effects may be imported as part of passenger baggage as per limits, terms and conditions thereof in Baggage Rules notified by Ministry of Finance.
- Samples of such items that are otherwise freely importable under FTP may also be imported as part of passenger baggage without an Authorisation.
- Exporters coming from abroad are also allowed to import drawings, patterns, labels, price tags, buttons, belts, trimming and embellishments required for export, as part of their passenger baggage without an Authorisation.
2.27 Re – import of goods repaired abroad
Capital goods, equipments, components parts and accessories, whether imported or indigenous, except those restricted under ITC (HS) may be sent abroad for repairs, testing, quality improvement or upgradation or standardization of technology and re-imported without an Authorisation.
2.28 Import of goods used in projects abroad
Project contractors after completion of projects abroad, may import without an Authorisation, goods including capital goods used in the project, provided they have been used for at least one year.
2.29 Import of Prototypes
Import of new / second hand prototypes / second hand samples may be allowed on payment of duty without an Authorisation to an Actual User (industrial) engaged in production of or having industrial licence/ letter of intent for research in item for which prototype is sough for product development or research, as the case may be, upon a self-declaration to that effect, to satisfaction of customs authorities.
2.30 Import through courier service
Imports through a registered courier service are premitted as per Notifications issued by DoR. However, importability / exportability of such items shall be regulated in accordance with the FTP/IT(HS).
Import Policy for Second Hand Goods :
| 2.31 Second Hand Goods | |||
| s.No. | Categories of Second Hand Goods | Import | Canditions. if any |
| Policy | |||
| 1 | Second Hand Capital Goods | ||
| (a) | i. Personal computers/laptops | Restricted | Importable against |
| Including their refurbished/re-conditioned | authorization | ||
- Photocopier machines/Digital Multifunction Print&Copying Machines
- Air conditioners
- Diesel generating sets.
| (b) | Refurbished/re-conditioned spares of | Free | Subject to production of |
| Capital Goods | Chartered Engineer | ||
| certification to the effect | |||
| that such spares have | |||
| at least 80% residual | |||
| life of original spare. | |||
| (c) | All other second hand capital goods {other than(a) & (b) above} | Free | |
| II | Second Hand Goods other than capital goods | Restricted | Importable against |
| Authorization | |||
Import Policy for Metallic Waste and Scraps :
2.32 Import of Metallic waste and Scrap
- Import of any form of metallic waste, scrap will be subject to the condition that it will not contain hazardous, toxic waste, radioactive contaminated waste/scrap containing radioactive material, any types of arms, ammunition, mines, shells, live or used cartridge or any other explosive material in any form either used of otherwise as detailed in para 2.54 of Handbook of Procedure.
- The types of metallic waste and scrap which can be imported freely and the procedure of import in the shredded form; unshredded compressed and loose form, is laid down in para 2.54 of Handbook of Procedures.
2.33 Removal of Scrap/waste from SEZ
A SEZ unit/Developer/Co-developer may be allowed to dispose of in DTA any waste or scrap, including any form of metallic waste and scrap, generated during manufacturing or processing activity, without an authorization, on payment of applicable Customs Duty.
Other Provisions Related to Imports :
2.34 Import under Lease Financing
No specific permission of RA is required for lease financed capital goods.
2.35 Execution of Legal Undertaking (LUT) / Bank Guarantee (BG)
- Wherever any duty free import is allowed or where otherwise specifically stated, importer shall execute, Legal Undertaking (LUT)/Bank Guarantee (BG) / Bond with the Customs Authority, as prescribed, before clearance of goods.
- In case of indigenous sourcing Authorisation holder shall furnish LUT/BG/Bond to RA concerned before sourcing material from indigenous supplier/nominated agency as prescribed in Chapter 2 of Handbook of Procedures.
2.36 Private/Public Bonded Warehouses for Imports
- Private/Public bonded warehouses may be set up in DTA as per terms and conditions of notification issued by DoR. Any person may import goods except prohibited items, arms and ammunition, hazardous waste and chemicals and warehouse them in such bonded warehouses.
- Such goods may be cleared for home consumption in accordance with provisions of FTP and against Authorisation, wherever required. Customs duty as applicable shall be paid at the time of clearance of such goods.
- If such goods are not cleared for home consumption within a period of one year of such extended period as the customs authorities may permit, importer of such goods shall re-export the goods.
2.37 Special provision for Hides Skins and semi-finished goods
Hides, Skins and semi-finished leather may be imported in the Public Bonded warehouse for the purpose of DTA sale and the unsold items thereof can be re-exported from such bonded warehouses at 50% of the applicable export duty. However, this facility shall not be allowed for import under Private Bonded warehouse.
2.38 Sale on High Seas
Sale of goods on high seas for import into India may be made subject to FTP or any other law in force.
