Circular No. 18/2012-Custom Duty, Sated the 5th July, 2012.

Sub: Amendment in para (4) of Circular No. 38/2010-Custom Duty, dated 27.09.2010-Served From India Schemes(SFIS) – reg:-

Attention is invited to para (4) of Circular No. 38/2010-Customs, dated 27th September, 2010, which reads: “Served From India Scheme (SFIS) As per existing Notification No. 91/2009-Cus. Import of vehicles is not allowed under the Served From India Scheme(SFIS), even if such vehicles are freely importable under the  Foreign Trade Policy.  However, after the announcement of Annual supplement to the Foreign Trade Policy, vehicles which are in the nature of professional equipment such as Airfield Fire Fighting and Rescue Vehicles (AFFRVs), Heavy Duty Modular Trailer Combination, Reach Stackers etc. for use by the service provider in his regular service business have been allowed to be imported against SFIS scrips.  However, personal vehicles such as motor cars/ Sports Utility Vehicles(SUVs) / Multi Utility Vehicles (MUVs) etc. are not permitted to be imported against SFIS scrips.  Notification no. 90/2010-Cus dated 01.09.2010 refers in this regard.”

2. It has been decided by the Board that the vehicles which are in the nature of professional equipment, illustratively mentioned in para (4) of the said Circular, may also include Ambulance, Sewage Disposal Truck, Refuse Disposal Vehicle, that are pre-designed structurally and pre-fitted with relevant devices and mechanisms that make for their use for the intended purposes and enable a reasonable conclusion that they cannot be put to generalized or personal use; and Dumpers designed for off-highway use (as described in the Explanatory Notes to Chapter 87 of the Harmonized System of Nomenclature-HSN), for use by the service provider in his regular service business.  It is reiterated that personal vehicles such as motor cars/ Sports Utility Vehicles (SUVs)/ Multy Utility Vehicles (MUVs), etc. are not permitted to be imported against SFIS scrips.

3. There is no change in any aspect of the Notification No. 91/2009-Customs, as amended or any other aspect of Para (4) of the Circular No. 38/2010-Customs, dated 27th September, 2010.

4. These instructions should be brought to the notice of all concerned by way of issuance of instructions /trade notice.  Difficulty faced if any, may be brought to the notice of the Board.

Yours faithfully,

(Suresh Kumar)

Director-Drawback

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