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        Case ID :

        Exemption to imports by Diplomats, Consulates, Trade Representatives etc - 003/1957 - Customs -Tariff

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        Customs duty exemption for diplomatic, consular and trade mission imports conditioned on status, reciprocity and baggage rules. A structured regime grants customs duty exemption for specified goods imported by diplomatic, consular and trade mission personnel and their families, covering personal effects, office equipment, motor vehicles, samples and publicity materials. Exemptions are conditioned on status, purpose, timing (including baggage-rule time limits), non-residence and non-engagement in gainful private occupation, reciprocity by the foreign State, and compliance with the Foreign Privileged Persons' (Regulation of Customs Privileges) Rules, 1957.
                    Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                      Provisions expressly mentioned in the judgment/order text.

                          Customs duty exemption for diplomatic, consular and trade mission imports conditioned on status, reciprocity and baggage rules.

                          A structured regime grants customs duty exemption for specified goods imported by diplomatic, consular and trade mission personnel and their families, covering personal effects, office equipment, motor vehicles, samples and publicity materials. Exemptions are conditioned on status, purpose, timing (including baggage-rule time limits), non-residence and non-engagement in gainful private occupation, reciprocity by the foreign State, and compliance with the Foreign Privileged Persons' (Regulation of Customs Privileges) Rules, 1957.





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                          ActsIncome Tax
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