TaxTMI 
TaxTMI 
Exemption to imports by Diplomats, Consulates, Trade Representatives etc
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....ed into India and specified in column (2) of the table below from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the ^2[additional duty leviable thereon under section 3] of the said Customs Tariff Act, subject to the conditions and limitations specified against each such category in column (3) of the said Table, namely:- TABLE S.No. Goods Conditions and Limitations (1) (2) (3) 1. All goods, including motor vehicles, imported or purchased from bond, for the personal use by the following classes of members of the Diplomatic Missions in India and their families or on their behalf:- (i) Ambassador, High C....
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....to take up appointments in India. Provided that - (a) the goods are imported within the time limit fixed under the Baggage Rules made under ^3[section 79 of the Customs Act, 1962 (52 of 1962)]; (b) a corresponding exemption is allowed to Indian Officer of the same status by the Government of the Diplomatic Mission concerned; (c) the claimants are nationals of the State employing them, are not normally resident in India, are sent by their respective Govts. to posts in India and are not engaged in any gainful private occupation in India; and (d) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957. 3. (i) Personal and househo....
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....eir Consulate in India; (c) the exemption of goods imported under this concession is subject to the Foreign Privileged Person's (Regulation of Customs Privileges) Rules, 1957. 3(A) (i) Personal and household effects and other articles including motor vehicles, imported by or on behalf of the following classes of privileged Officers of foreign State in India, stationed outside Delhi and their families, Deputy High Commissioners, Assistant High Commissioners, First Secretaries, Second Secretaries, Third Secretaries, and Attaches. (ii) Articles of office equipment including motor vehicles, imported for official use in a foreign mission to which a privileged Officer entitled to exemption under (i) above is posted. (iii) Calen....
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....rst arrival to take up their appointment in India. (ii) One motor vehicle each imported by the Officials of a Consular of Foreign State, other than those holding diplomatic status (other than career Consular Officers mentioned in S.No.3) for their personal use on their first arrival to take up appointments in India. Provided that - (a) the goods are imported within the time limit fixed under the Baggage Rules made under ^3[section 79 of the Customs Act, 1962 (52 of 1962)];(now under section 79 of the Customs Act, 1962) (b) a corresponding exemption is allowed to Indian Officers of the same status by the Government of the Consulates concerned; (c) the claimants are nationals of the State employing them, are not normally reside....
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....Customs Privileges) Rules, 1957. 5. (i) Personal and household effects and all articles including motor vehicles intended for personal use imported by a Trade Commissioner, Trade Representative or a Trade Agent appointed by the Government of a foreign or Commonwealth Country and the members of their families. (ii) All articles, including motor vehicles, imported for the official use of the officers mentioned in Item (i). (iii) Samples (including advertising literature, if any) imported by the Officer mentioned in item (i), if they are the produce or manufacture of the country the Officer concerned represents and are intended solely for display in the office of the Officer concerned. (iv) Calendars, publicity posters and bookl....