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<h1>Temporary importation of private vehicles exempt from customs duties under carnet subject to conditions and time limits.</h1> Exemption for temporary importation of private vehicles and specified fuel and parts under triptyque or carnets de passages-en-douane grants full relief from customs duty and integrated tax/cess where importer is a member of an affiliated automobile club, produces properly issued and signed carnets, presents vehicles and parts for examination, and retains vehicles in India for not more than six months (with specified extensions and conditions for repair, garaging or hospitalisation); vehicles re-exported after six months but within one year attract duty/tax equal to drawback for the period of use.
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