Page 29 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

Customs Convention on the A.T.A. carnet for Temporary Admission of Goods (A.T.A.
Convention) done at Brussels on 8thJune 1961;
(ii) The goods shall be owned by a natural person resident abroad or by a legal person
established abroad;
(iii) The importer of the goods shall be a natural person resident abroad or a legal
person established abroad;
(iv) The goods shall be capable of identification on re-exportation;
(v) The goods in all respects conform to the description, quantity, quality, value and
other specifications given in the Carnet duly certified by the Customs authorities in
the territory of exportation;
(vi) The goods shall be exported within a period of two months from the date of
importation:
(a) If the same goods are re-imported within the period of two months, and the
period of two months shall be computed from the date of its first
importation under the said Carnet.
(b) Principal Commissioner of Customs or Commissioner of Customs may be
extended for a further period not exceeding two months if he satisfy.

Q-84: Explain the usage of seals under ATA Carnet
A-84: The Customs officer at the port of departure will affix the one-time Customs seal and make
necessary endorsements in the TIR carnet and affix the official stamp of the Custom House.
Customs is required to break seals and/or remove identifying marks on examination
purposes, the Customs will affix and record the new seals and/or identifying marks on the
vouchers of the TIR Carnet used in another country, where on the corresponding
counterfoils and on the vouchers remaining in the TIR Carnet.
Q-85: Explain the conditions to be fulfilled for benefit under ATA Carnet
A-85 The following conditions to be fulfilled for benefit under ATA Carnet:
(i) The event specified in Schedule II is being held in public interest and is sponsored or
approved by the Government of India or the India Trade Promotion Organisation.
(ii) The goods are imported under an ATA Carnet issued in accordance with the Customs
Convention on ATA Carnet for temporary admission of goods (hereinafter referred
to as the ATA Carnet) and the Carnet is guaranteed by the Federation of Indian
Chamber of Commerce & Industry, which has been appointed as the guaranteeing
association for ATA Carnet in India.
(iii) The goods in all respects conform to the description, quantity, quality, value and
other specifications given in the ATA Carnet duly certified by the Customs
authorities at the country of exportation.
(iv) The goods are exported within a period of six months from the date of importation.
However, where the goods are exported within the said period of six months and
again re-imported, the period of six months shall be computed from the date of first
importation.
(v) Further, when the Central Government is satisfied that it is necessary in the public
interest so to do, it may extend the said period of six months by a further period not
exceeding six months.
(vi) In the event of failure to export the goods within the period specified, the customs
duty leviable on the goods as on the date of clearance shall be paid by the

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