Page 38 - ELT_15th July 2020_Vol 373_Part 2

A44 EXCISE LAW TIMES [ Vol. 373

Import of specific categories of goods
Import of samples
Import of samples shall be governed by Para 2.65 of Handbook of Proce-
dures.
Import of gifts
Import of gifts shall be ‘free’ where such goods are otherwise freely im-
portable under ITC (HS). In other cases, such imports shall be permitted against
an Authorisation issued by DGFT.
Passenger baggage
(a) Bona fide household goods and personal effects may be imported as
part of passenger baggage as per limits, terms and conditions there-
of in Baggage Rules notified by Ministry of Finance.
(b) Samples of such items that are otherwise freely importable under
FTP may also be imported as part of passenger baggage without an
Authorisation.
(c) Exporters coming from abroad are also allowed to import drawings,
patterns, labels, price tags, buttons, belts, trimming and embellish-
ments required for export, as part of their passenger baggage with-
out an Authorisation.
Re-import of goods repaired abroad
Capital goods, equipments, components, parts and accessories, whether
imported or indigenous, except those restricted under ITC (HS) may be sent
abroad for repairs, testing, quality improvement or upgradation or standardiza-
tion of technology and re-imported without an Authorisation.
Import of goods used in projects abroad
Project contractors after completion of projects abroad, may import
without an Authorisation, goods including capital goods used in the project,
provided they have been used for at least one year.
Import of prototypes
Import of new/second hand prototypes/second hand samples may be
allowed on payment of duty without an Authorisation to an Actual User (indus-
trial) engaged in production of or having industrial license/letter of intent for
research in item for which prototype is sought for product development or re-
search, as the case may be, upon a self-declaration to that effect, to the satisfac-
tion of Customs Authorities.
Import through courier service/post
Imports through a registered courier service or post are permitted as per
notification(s) issued under the Customs Act, 1962. However, importability of
such items shall be regulated in accordance with FTP/ITC (HS), 2017.
Import policy for second hand goods
Import of personal computers/laptops including their refurbished/
re-conditioned spares, Photocopier machines/Digital multifunction Print &
Copying Machines, Air-conditioners and Diesel generating sets are restricted.
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