TaxTMI 
TaxTMI 
Re-export of vehicles temporarily imported duty free under Carnet procedure (Carnet-de passage)
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....use are admitted free of duty and I.T.C. restrictions. Persons claiming this concession should be normally a resident outside India, who, during their temporary visit to India should not take up any paid employment or any other form of gainful occupation. 2. The temporary importation of such vehicles are covered by special temporary import documents called CARNETS DE PASSAGES EN DOUANE guaranteeing payment of import duties or taxes or an equivalent sum if the vehicles covered by such temporary importation papers are not re-exported within the prescribed time limit. These documents are issued by approved Automobile Associations abroad, listed in the carnet. In India, the Federation of Indian Automobile Association, Mumbai is the authorized ....
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....art of the sheet is bound in the Carnet and serves as the owners proof of entry and exit of the vehicle. A separate sheet should be used for each entry/exit. 4. On arrival of a vehicle, the passenger or CHA has to file a declaration in Form X along with Carnet De Passage Book for temporary importation of vehicle under carnet procedure. This form X serves the purpose of Bill of Entry for the clearance of vehicle after IGM noting, examination, report and out of charge as usual. The re-export of the vehicle is done under the cover of a shipping Bill along with Carnet Book and normal procedure is followed. A file is opened for each import & export. The detailed procedure and instructions regarding import export retention, extension, adjudicati....
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.... Therefore, it is necessary to monitor the re-export of every such vehicle imported under carnet procedure and being exported from this port by a centralized section. The Carnet Section (U.B.Centre), at Speedy CFS is a centralized section for JNCH which keeps a record of such vehicles and advices the other ports the re-export of the vehicle from where the import has taken place. So all such exports should be noted in Carnet Section. 6. It has been observed that the vehicles imported through Jawaharlal Nehru Port Trust and various ports in India are brought to the Container Freight Stations (CFSs) situated within the jurisdiction of JNCH, Nhava Sheva Port for re-export thereof without getting it noted at Carnet section, Unaccompanied Baggag....