Rule 4 - Permission for the sale or disposal of the goods

Prior concurrence for sale of duty-exempt imports required, with transfer-and-relinquishment rules and prescribed application process.

Privileged persons granted customs duty exemption on imported or bonded goods must obtain the Central Board of Excise and Customs' prior concurrence before selling or disposing of such goods during a fixed retention period; relinquishment or transfer abroad triggers a requirement to seek the same concurrence and to effect sale or disposal within a limited period unless extended, while preserving the right to take the goods on departure. Applications must use the prescribed Appendix V form routed through the Protocol Division, and concurrence communications must be copied to the relevant Principal Commissioner or Commissioner and officers who received the exemption paperwork. Motor vehicles are excluded from this restriction.