Ask a Query






Client Login

Welcome GST India Solution

15/2013-Cus, Dated: 08/04/2013

 

Regarding import of pets under Baggage

Circular No. 15 / 2013-Customs

 
 

F. No. 495/16/2012-Cus.VI
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
*****

                        Room No.253-A, North Block,
New Delhi, 8th  April, 2013.

To,
 
All Chief Commissioners of Customs,
All Chief Commissioners of Customs (Preventive),
All Chief Commissioners of C.Ex. , Customs & S.Tax.
All Director Generals.
 
Sir/Madam,
 
Subject:  Import of Pets under Baggage – reg.
 
 
            Attention is invited to Board’s Circular No. 94/2002- Customs dated 23.12.2002 on the above cited subject wherein it was provided that import of pets upto two numbers per passenger may be allowed at one time subject to the production of the required health certificate from the country of origin and examination of the same by the concerned Quarantine officer.
 
2.         Board has re-examined the present policy of import of two pets by passengers in view of representations received in this regard. Accordingly, it has been decided to allow import of two pet animals as baggage only to persons transferring their residence to India after two years of continuous stay abroad in terms of Baggage Rules 1998 subject to production of the required health certificate from the country of origin and examination of said pets by the concerned Quarantine Officer at this end. This new dispensation shall come into force with effect from 15th April 2013. Import of animals (pets) in general would continue to be governed by DGFT policy.
 
3.         Board’s Circular No. 94/2002 - Customs dated 23.12.2002 stands modified accordingly to that extent.
 
4.         These instructions may be brought to the notice of the trade/airlines/carriers by issuing suitable Trade / Public Notices.  Suitable Standing orders/instructions may be issued for the guidance of the field officers. 
 
5.         Difficulties faced, if any, may be brought to the notice of the Board immediately. 
 
 

Yours faithfully,
 
 (S.C.Ganger)
Under Secretary (Customs)
8th April, 2013
 

Opinion

Regarding import of pets under Baggage it has been decided to allow import of two pet animals as baggage only to persons transferring their residence to India after two years of continuous stay abroad.

Latest Articles

<--

WHAT IS GST?

GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....

Read more
-->

BASIS OF CHARGE OF GST- SUPPLY

In pre-GST regime, goodswere liable to: (i) Excise Duty- on manufacture of goods; (ii) VAT/CST- on sale of goods; (iii) Entry tax- on ...

Read more

WHO IS LIABLE TO PAY TAX

GST is levied on every taxable person. Taxable person means a person who carries on any business at any place in India. Such . ..

Read more

WHAT IS TAXED UNDER GST

GST is a unified tax which is levied on: (i) goods; (ii) services and (iii) a mix of goods and/or services. Any supply of goods or services . .. ...

Read more

Who We Are

GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

READ MORE

Why

Goods & Service Tax


Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax  Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .

READ MORE

Gst Events