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Notification No. 296/76-Cus., dated 2-8-1976
Vehicles etc.- imported by Tourists under Triptyque or carnet de passage.
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (2) of
the Table below when imported into India, from the duty of customs and the additional duty leviable thereon to the extent
indicated in the corresponding entry in column (3) of the said Table, subject to the conditions specified in the corresponding
entry in column (4), thereof.
TABLE
Sl. No Name of the goods Extent of Exemption Conditions of Exemption
(1) (2) (3) (4)
1. (a) Vehicles as defined in Whole of the duty (1) The importer shall:
Article 1 of the Convention. of customs leviable (a) be a member of an Automobile Club
(b) Fuel and component thereon under or Association belonging to the Federation
parts referred to in Articles 3 the First Schedule to the of Alliance Internationale De Tourisme;
and 4 respectively of the Customs Tariff (b) produce to the proper officer for the
Convention. Act, 1975 (51 of 1975), purpose of the same being duly signed and
and the additional stamped by him the triptyque or carnets de
duty leviable thereon passages-en-douane issued by the Alliance
under section 3 of the Internationale De Tourisme in the form
said Act. approved and issued to him by a Club or
Association guaranteed by the Federation
of Indian Automobile Association and
in respect of which all the rules and
conditions relating to triptyque or camets
de passages-en-douane have been
complied with; and
(c) satisfy the proper officer that the vehi
cles and component parts, which he has
imported, correspond in all respects with
those described in the triptyque or camets
de passages-en-douane and for this
purpose produce the said vehicles and
component parts for examination and
record of particulars by such officer.
(2) The period of retention of the vehicle in
India does not exceed six months :
Provided that where a vehicle imported
under triptyque or carnets de
passages-en-douane is exported out of
India and is re-imported within the
period of six months from the date of its
exportation from India, then for the
purpose of determining the total period of
retention of the vehicle in India after such
reimport will be added to the period of its
retention in India after first importation
Provided further that where the Central :
Government or the Commissioner of
Customs is satisfied that it is necessary in
the public interest so to do, it may extend
the period of six months by a further
period of six months.
(3) Generally subject to the provisions of
the Convention.
2. Vehicle (including cornponent Whole of the duty of (1) The vehicle is garaged, except when it is
parts) referred to in customs leviable being repaired in a premises approved by
the Convention which is thereon under the First the Commissioner of Customs under a
permitted to be imported in Schedule to the double lock, one of the owner and the
accordance with the conditions Customs Tariff other of the Customs, provided that
specified against serial Act, 1975 (51 of 1975), where the holder of the temporary
number 1 above and which, on and the additional importation documents or the person
account of accident requiring duty leviable accompanying him or his family members

repairs of the vehicle or due thereon under is hospitalized then this condition shall not
to the death or illness of the section 3 of the apply.
holder of the temporary said Act. (2) The vehicle is re-exported before the
importation documents, or a expiry of six months from the date of its
person accompanying him importation into India extended by the
or a family member, is not period of garaging or hospitalization
exported out of India within referred to in condition (1) above.
six months after the date of
importation
3. Vehicles and component So much of the duty of The holder of the carnet continues to re-
parts referred customs and additional duty as main in India during the period of reten-
to in the Convention, is equal to the tion of the vehicle in India.
other than those specified - amount of drawback
in serial number 2 calculated by taking
above, which are into account the use
permitted to be imported of the vehicle
in accordance with the from the date
conditions specified of its first entry
against serial number 1 into India to
above and the date on which the
which are ex ported . vehicle is finally
out of re-exported
India after six
months and
within, one
year of the date
of importation.
Explanation. - In this notification "Convention" means the Customs Convention on the Temporary Importation of Private Road
Vehicles.
2. Nothing contained in this notification shall apply to -
(a) legal persons referred to in article 1(e) of the Convention;
(b) persons normally resident outside India/ who on the occasion of temporary visit to India take up paid employment or any
other form of gainful occupation.
Notification No. 296-Cus., dated 2-8-1976 as amended by Notifications No. 53-Cns., dated 1-5-1977; No. 160/94-Cns.,
dated 8-8-1994 and No. 101/95-Cus., dated 26-5-1995.