Supplies for UN and World Bank Projects
Ntfn
84 In exercise of the powers 0 0 0 0
11.11.97 conferred by sub-section(1) of
section 25 of the Customs Act,1962 (52 of 1962) read with
sub-section (4) of section 68 of the Finance (No. 2) Act, (33 of 1996), the
Central Government, being satisfied that it is necessary in the public interest
so to do, hereby exempts all the goods imported into India for execution of the
projects financed by the United Nations or, an International Organisation and
approved by the Government of India, from the whole of the duty of customs
leviable thereon under First Schedule to the Customs Tariff Act, 1975 (51 of
1975), the whole of the additional duty of customs -leviable thereon under
section 3 of the said Customs Tariff Act and the whole of the special duty
of customs leviable under section 68 of the Finance (No. 2) Act 1996 (33 of
1996)
Provided that the importer, at the time of clearance
of the goods, produces before the Assistant Commissioner of Customs or Deputy
Commissioner of Customs, as the case may be, having jurisdiction,-
(i) in case the said goods are-
(a) imported by an international organisation listed in the Annexure
appended to this notification and intended to be used in a project that has
been approved by the Government of India and financed (whether by a loan or a
grant) by such an organisation, a certificate from such organisation that the
said goods are required for the execution of the said project and that the said
project has duly been approved by the Government of India; or
(b) imported for use in a project that has been approved by the
Government of India and financed (whether by a loan or a grant) by an
international organisation listed in the said Annexure, a certificate from an
officer not below the rank of Deputy Secretary to the Government of India, in
the Ministry of Finance (Department of Economic Affairs) that the said goods
are required for the execution of the said project and that the said project
has duly been approved by the Government of India;
[Amended by Ntfn 119/ 02.11.99]
(ii) in case the said goods are intended to be used in
a project financed (whether by a loan or a grant) by the World Bank, the Asian
Development Bank or any other international organisation, other than those
listed in the Annexure and the said project has been approved by the Government
of India, a certificate from the executive head of the Project Implementing
Authority and countersigned by an officer not below the rank of a Joint
Secretary to the Government of India, in the concerned Line Ministry in the
Government of India, that the said goods are required for the execution of the
said project and that the said project has duly been approved by the Government
of India, and [Amended by Ntfn 119/ 02.11.99]
(iii) in case the said goods are intended to be used
in a project financed (whether by a loan or a grant) by the World Bank, the
Asian Development Bank or any other international organisation, other than
those listed in the Annexure and the said project has been approved by the
Government of India for implementation by the Government of a State or a Union
Territory, a certificate from the executive head of the Project Implementing
Authority and countersigned by the Principal Secretary or the Secretary
(Finance), as the case may be, in the concerned State Government or the Union
Territory, that the said goods are required for the execution of the said
project, and that the said project has duly been approved by the Government of
India for implementation by the concerned State Government”.;
[Amended by Ntfn 119/
02.11.99]
Explanation 1- For the purposes of this notification,-
(a) “international organisation” means an
international organisation to which the Central Government has declared, in
pursuance of section 3 of the United Nations (Privileges and Immunities) Act,
1947 (46 of 1947), that the provisions of the Schedule to the said Act shall
apply;
(b) “Line Ministry” means a Ministry in the Government
of India, which has been so nominated with respect to a project, by the
Government of India, in the Ministry of Finance (Department of Economic
Affairs).” [Amended by 85/06.07.99]
Explanation 2.-For the removal of doubts, it is hereby clarified that the benefit
under this notification, in the case of goods supplied to the projects financed
by the United Nations or an international organisation, is available when the
goods brought into the project are not withdrawn by the supplier or contractor
and the expression “goods are required for the execution of the project” shall
be construed accordingly. [Explanation 2 inserted by 24/01.03.2008]
Annexure
1. United
Nations Development Programme,
2. United
Nations International Children’s’ Fund,
3. Food and Agricultural
Organisation,
4. International
Labour Organisation,
5. World
Health Organisation
6. United
Nations Population Fund.
7. United
Nations World Food Programme.
8. United
Nations Industrial Development Organisation.
[Annexure entries inserted by Ntfn 119/ 02.11.99; 75/06.07.01; 107/12.10.01;
44/30.06.2017]