https://www.taxtmi.com/circulars?id=67042 Foreign aircraft and exhibition goods for Aero India 2023 at Yelahanka are treated as temporary imports subject to Customs Act provisions and may be cleared duty-free under an ATA Carnet or by claiming exemption under Notification No.8/2016, with mandatory filing of prescribed manifests and Bills of Entry manually before the Proper Officer at Yelahanka. Notification No.4/2019 waives bank guarantee/cash deposit for participating aircraft, but bonds and documentary compliance, open examination, value appraisal, transshipment procedures, ATF fuel recording, and re-export/shipping bill formalities remain required for exemption and closure. en-us Wed, 25 Jan 2023 00:00:00 +0530 Fri, 22 Dec 2023 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67042 Foreign aircraft and exhibition goods for Aero India 2023 at Yelahanka are treated as temporary imports subject to Customs Act provisions and may be cleared duty-free under an ATA Carnet or by claiming exemption under Notification No.8/2016, with mandatory filing of prescribed manifests and Bills of Entry manually before the Proper Officer at Yelahanka. Notification No.4/2019 waives bank guarantee/cash deposit for participating aircraft, but bonds and documentary compliance, open examination, value appraisal, transshipment procedures, ATF fuel recording, and re-export/shipping bill formalities remain required for exemption and closure. Circulars Customs Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67042