FOREIGN PRIVILEGED PERSONS

Notification No. 4-Cus., dated 8th January, 1957 as amended by No.15-Cus., dated 19th January,1957; Notification No.177-Cus., dated 29th November,1962; No.124-Cus., dated 11th May,1963; No. 221-Cus., dated 30th September 1963; No.91-Cus; dated 17th July 1965;No 151-Cus., dated 2nd October,1965; Notification No.160-Cus., dated 27th August 1966; Notification No. 156-Cus., dated 26th October,1966; Notifications No.111-Cus., dated 26thJuly,1969; No.163-Cus., dated 18-8-1978; No. 32-Cus., dated 9th Februray, 1979; Notification No.34/85-Cus; dated 20-2-1985; Notification No.35/99-Cus(N.T.) dated 8-6-1999 and No.43/99-Cus(N.T.), dated 2-7-1999

In exercise of the powers conferred by clause (c) of section 9 of the Sea Customs Act, 1878 (8 of 1878), the Central Board of Excise and Customs hereby makes the following rules for the purpose of laying down the procedure for the recovery of customs duty on goods imported free of such duty in the first instance and sold or otherwise disposed of later on in India by the officers referred to in Serial Nos. 1, 2, 3, 3A, 4, 4A, 5 and 6 in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 3-Customs, dated the 8th January, 1957.

1. Short title, commencement and application. — (1) These rules may be called the Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957.

(2) They shall come into force on the 8th January, 1957.

(3) They shall apply to the goods exempt from customs duty in accordance with the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 3-Customs, dated the 8th January, 1957.

2. Definitions. — In these rules, unless the context otherwise requires,

(a) "goods" means all articles imported or purchased locally from bonded stocks free of duty in accordance with the notification referred to in  sub-rule (3) of rule 1 and includes —

(i) motor vehicles so imported or purchased; and

(ii) all articles including motor vehicles purchased by any privileged persons from another privileged person, on which customs duty has not been paid;

(c) "Non-privileged person" means a person other than a privileged person.

3. Formalities to be observed at the time of clearance of the goods. — (1) No goods shall be allowed to be cleared free of duty unless in addition to the formalities required to be observed ordinarily for clearing them, exemption from duty is claimed in writing at the time of the clearance of the goods through customs and such claim is accompanied by an exemption certificate in Triplicate in the Forms in Appendix IA, IB, 1C, ID, IIA, IIB, IIIA, IIIB, IIIC as the case may be.

(2) Such certificate shall be signed by -

(a) the Head of the Diplomatic Mission concerned or, in the case of a Diplomatic Mission having more than fifteen Diplomatic Officers, a Diplomatic Officer, duly authorised by the Head of the Mission for this purpose, if the goods are meant for official use in the Diplomatic Mission; or

(b) the Consular Officer or Deputy High Commissioner/Assistant High Commissioner or Trade Commissioner in-charge of the Consular Post or Deputy High Commission/Assistant High Commission or Trade Representation, or in the case of a Consular Post or Deputy High Commission/Assistant High Commission or Trade Representation having more than ten privileged persons a Consular Officer or a Diplomatic Officer or an Officer of the Deputy High Commission/Assistant High Commission or Trade Representation, authorised for this purpose by the Head of the Consular Post or Deputy High Commission/Assistant High Commission or Trade Representation, as the case may be, if the goods are meant for the official use in the Consular Post or Deputy High Commission/Assistant High Commission or Trade Representation; or

(c) the privileged person concerned if the goods are meant for his personal use or for the use of any member of his family: