Customs notification 03/57 dated 08th January,1957

Posted on 04 January 2019 Category : Notifications

Notification No. 3/57-Cus Dated 08-01-1957

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As per GST Law 2017, IGST exemption is allowed on movement of goods under this notification as per specified terms and conditions.

The extract of Customs notification 03/57 dated 08^th January, 1957 is given below. This notification is valid to claim IGST on imports as specified according to GST Law 2017.

Exemption on import of specified goods by Indian officers of the same status by the Govt. of the Diplomatic Mission Concerned.- In exercise of the powers conferred by Section 23 of the Sea Customs Act, 1878 (8 of 1878), the Central Government hereby exempts each of the following categories of goods imported 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 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
Sl.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 Commissioner, Envoys, Extraordinary and Ministers, Plenipotentiary Charge-d' Affairs, Counsellors, First Secretaries, Second Secretaries, Third Secretaries and Attaches.

(ii) Articles of office equipment and all other-goods, including motor vehicles, imported or purchased from bond by Ambassadors, High Commissioners, Envoys, Extraordinary and Ministers, Plenipotentiary and Charge-d' Affairs or any officer of the Mission authorised in this behalf for the Official use of their Missions. (iii) Calendars imported by the officers mentioned in item (i) for free distribution to the various agencies/public, if they are the product or manufacture of the country the officer represents. Provided that —

(a) a corresponding exemption is allowed to Indian Officers of the same status by the Government of the Diplomatic Mission concerned, and

(b) the exemption of goods imported or purchased from bond under this concession is also subject to the Foreign Privileged Persons' (Regulation of Customs Privileges) Rules, 1957.
2. (i) Personal and household effects, excluding motor vehicles imported by the officials of the Diplomatic Mission in India, other than those holding diplomatic status, and by their families for their personal use on their first arrival to take up their appointments in India.

(ii) One motor vehicle each imported by the officers of the Diplomatic Mission in India, other than those holding diplomatic status, for their personal use on their first arrival to take up their appointments in India. Provided that —

(a) the goods are imported within the time-limit fixed under the Baggage Rules made under Section 75 of the Sea Customs Act;

(b) a corresponding exemption is allowed to Indian officers 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 Governments 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 af Customs Privileges) Rules, 1957.
3. (i) Personal and household effects and other articles, including motor vehicles, imported by or on behalf of the following classes of Career Consular Officers of Foreign States and their families, Consuls-General, Consuls (including Additional Consuls) and Vice-Consuls.

(ii) Articles of office equipment including motor vehicles, imported for official use in a Consulate of a Foreign State to which a Career Consular Officer entitled to exemption under item (i) is posted.

(iii) Calendars imported by the officers mentioned in item (i) for free distribution to the various agencies/public, if they are the product or manufacture of the country the officer represents. Provided that —

(a) the goods are imported at any time during the period the Consular Officer concerned holds his appointment in India;

(b) a corresponding exemption is allowed to Indian Consular Officers of the same status by the Government which the Consular Officer represents;

(d) the Consular Officer is not engaged in any gainful private occupation in India; and

(e) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons' (Regulation of Customs Privileges) Rules, 1957.

Provided that —

(a) a corresponding exemption is allowed in respect of similar goods imported by the Indian Consulate in those States;

(b) the goods are the property of the Government of that State and imported for use in their Consulate in India; and

(c) the exemption of goods imported under this concession is subject to the Foreign Privileged Persons' (Regulation of Customs Privileges) Rules, 1957.
3A (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 States 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.

(a) the goods are imported at any time during the period the privileged officer concerned holds his appointment in India;

(b) a corresponding exemption is allowed to Indian Officers of the same status by the Government which the privileged person concerned represents;

(c) the privileged officer concerned is not normally resident in India;
(d) the privileged officer is not engaged in any gainful private occupation in India; and

(e) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons' (Regulation of Customs Privileges) Rules, 1957.

Provided that —

(a) a corresponding exemption is allowed in respect of similar goods imported by the Indian Mission of similar status in the country represented by the Mission concerned;

(b) the goods are the property of the Government of their country and imported for use in their Mission; and

(c) the exemption of goods imported under this concession is subject to the Foreign Privileged Persons' (Regulation of Customs Privileges) Rules, 1957.

4. (i) Personal and household effects, excluding motor vehicles, imported by the official of a Consulate of Foreign State other than the Career Consular Officers mentioned in Serial No. 3 for their personal use, on their first arrival to take up their appointments in India.

(ii) One motor vehicle each imported by the officials of a Consultate of Foreign State, other than those holding diplomatic status (other than the career Consular Officers mentioned in S. No. 3) for their personal use, on their first arrival to take up their appointments in India. Provided that —

(a) the goods are imported within the time-limit fixed -under the Baggage Rules made under Section 75 of the Sea Customs Act;

(b) a corresponding exemption is allowed to Indian Officers of the same status by the Government of the Consulates concerned;

(d) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons' (Regulation of Customs Privileges) Rules, 1957.
4A (i) Personal and household effects, excluding motor vehicles, imported by the official of a Deputy High Commission or an Assistant High Commission of a foreign country in India outside Delhi, other than the privileged officers mentioned in Serial No. 3A(i) above for their personal use, on their first arrival to take up their appointments in India.

(ii) One motor vehicle each imported by the officers of the Deputy High Commission in India, outside Delhi, other than those holding diplomatic status, 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 Passengers' (Non-Tourist) Baggage Rules, 1960.

(b) a corresponding exemption is allowed to Indian Officers of the same status by the Government of the country concerned;

(d) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons' (Regulation of 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 officers mentioned in item (i), if they are the produce or manufacture of the country the officer concerned represents and are in tended solely for display in the office of the officer concerned.

(iv) Calendars, publicity posters and booklets imported by the officers mentioned in item (i) for free distribution to the various agencies/public, if they are the product or manufacture of the country the officer represents. Provided that—

(a.) a corresponding exemption is allowed to Indian Officers of the same status by the Government of the country concerned; and

(b) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons' (Regulation of Customs Privileges) Rules, 1957.
6 Personal and household effects excluding motor vehicles, imported by the officials in the office of a Trade Commissioner, Assistant Trade Commissioner, Trade Representative or a Trade Agent mentioned in Serial No. 5 for their personal use on their first arrival to take up their appointments in India. Provided that —

(a) the goods are imported within the time-limit fixed under the Baggage Rules made under Section 75 of the Sea Customs Act;

(b) a corresponding exemption is allowed to officers of the same status by the Government which Trade Commissioner, Assistant Trade Commissioner, Trade Representatives or the Trade Agent concerned represents;

(c) claimants are nationals of the State employing them, are not normally resident in India, are sent by their respective Governments to posts in India and are not engaged in any gainful 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.

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