The Taipei Economic and Cultural Center in India and the
India-Taipei Association in Taipei (hereinafter referred to as
"the Contracting Parties"),
Having in mind the facilitation of the procedures for the
temporary duty-free importation of goods from each others'
Convinced that the adoption of common procedures for the
temporary duty-free importation of goods would afford
considerable advantages to the common commercial and cultural
activities of the Contracting Parties,
Have agreed as follows:
DEFINITIONS AND APPROVAL
For the purpose of the present Agreement and the Annex hereto,
(a) "import duties" means Customs duties and all other duties
and taxes payable on or in connection with importation and
shall include all internal taxes and excise duties
chargeable on imported goods, but shall not include fees and
charges which are limited in amount to the approximate cost
of services rendered and do not represent an indirect
protection to domestic products or a taxation of imports for
(b) "temporary admission" means temporary importation free of
import duties in accordance with the provisions of Article 3
of the present Agreement or by the laws and regulations in
effect in the territory of importation;
(c) "transit" means the conveyance of goods from a Customs
office to another Customs office within the same territory,
in accordance with the conditions laid down in the laws and
regulations in effect in the respective Customs
(d) " TAITRA/FICCI Carnets" means the document reproduced as the
Annex to the present Agreement;
(e) "Issuing Association" means Taiwan External Trade
Development Council (TAITRA) for Taipei Economic and
Cultural Center in India and Federation of Indian Chambers
of Commerce & Industry (FICCI) for India-Taipei Association
in Taipei approved for the issue of TAITRA/FICCI Carnets;
(f) " Guaranteeing Association" means TAITRA for Taipei Economic
and Cultural Center in India and FICCI for India-Taipei
Association in Taipei approved to guarantee the sums
referred to in Article 6 of this Agreement;
(g) "person" means natural or legal persons, unless the context
(h)“ Customs Administration/authorities ” means the Customs
Administration, Ministry of Finance, Taipei, or the Central
Board of Excise and Customs Department of Revenue, Ministry
of Finance, New Delhi, as the case may be.
The approval of an Issuing Association may be subject, in
particular, to the condition that the price of TAITRA/FICCI
Carnets shall be commensurate with the cost of services
Customs Administration in the territory of each Contracting
Party may accept TAITRA/FICCI Carnets valid for its territory
and issued in accordance with the conditions laid down in the
present Agreement, in lieu of its Customs documents and as due
security for the sums referred in Article 6 of the present
Agreement, for temporary importation of goods for display or use
at exhibitions, international fairs, meetings or similar events
as per the laws in force in its territory.
ISSUE AND USE OF TAITRA/FICCI CARNETS
(1) Issuing Associations shall not issue TAITRA/FICCI Carnets
with a period of validity exceeding one year from the date
of issue. They shall indicate on the cover of the
TAITRA/FICCI Carnet the territory in which it is valid and
the names and the addresses of the corresponding
(2) Once a TAITRA/FICCI Carnet has been issued, no extra item
shall be added to the list of goods enumerated on the
reverse of the front cover of the Carnet, or on any
continuation sheets annexed thereto (General List).
The period fixed for the re-exportation of goods imported under
cover of a TAITRA/FICCI Carnet shall not in any case exceed the
period of validity of that Carnet.
(1) Each Guaranteeing Association shall undertake to pay to the
Customs authorities of the territory in which it is
established the amount of the import duties and any other
sums payable in the event of non-compliance with the
conditions of temporary admission, or of transit, in respect
of goods introduced into that territory under cover of
TAITRA/FICCI Carnet issued by a corresponding Issuing
Association. It shall be liable jointly and severally with
the persons by whom the sums mentioned above are due, for
payment of such sums without demur or protest.
(2) The liability of the Guaranteeing Association shall not
exceed the amount of the import duties by more than ten
(3) When the Customs authorities of the territory of importation
have unconditionally discharged a TAITRA/FICCI Carnet in
respect of certain goods, they can no longer claim from the
Guaranteeing Association payment of the sums referred to in
paragraph (1) of this Article in respect of these goods. A
claim may nevertheless still be made against the
Guaranteeing Association if it is subsequently discovered
that the discharge of the Carnet was obtained improperly or
fraudulently or that there had been a breach of the
conditions of temporary admission or of transit.
(3) Customs authorities shall not in any circumstances require
from the Guaranteeing Association payment of the sums
referred to in paragraph (1) of this Article if a claim has
not been made against the Guaranteeing Association within a
year of the date of expiry of the validity of the Carnet.
REGULARIZATION OF TAITRA/FICCI CARNETS
(1) The Guaranteeing Association shall have a period of six
months from the date of the claim made by the Customs
authorities for the sums referred to in paragraph (1) of
Article 6 of the present Agreement in which to furnish proof
of the re-exportation of the goods under the conditions laid
down in the present Agreement or of any other proper
discharge of the TAITRA/FICCI Carnet.
(2) If such proof is not furnished within the time allowed, the
Guaranteeing Association shall forthwith deposit, or pay
provisionally, such sums. This deposit or payment shall
become final after a period of three months from the date of
the deposit or payment. During the latter period the
Guaranteeing Association may still furnish the proof
referred to in the preceding paragraph with a view to
recovery of the sums deposited or paid.
(3) If the laws and regulations of the territory concerned do
not provide for the deposit or provisional payment of import
duties, payments made in conformity with the provisions of
the preceding paragraph shall be regarded as final, but the
sums paid shall be refunded if the proof referred to in
paragraph (1) of this Article is furnished within three
months of the date of the payment.
(1) Evidence of re-exportation of goods imported under cover of
a TAITRA/FICCI Carnet shall be provided by the
re-exportation certificate completed in that Carnet by the
Customs authorities of the territory into which the goods
were temporarily imported.
(2) If the re-exportation of goods has not been certified in
accordance with paragraph (1) of this Article, the Customs
authorities of the territory of importation may, even if the
period of validity of the Carnet has already expired, accept
as evidence of re-exportation of the goods:
(a) the particulars entered by the Customs authorities on a
voucher which has been detached from the Carnet on
re-importation into the exporting territory, provided that
the particulars relate to an importation which can be
proved to have taken place after the re-exportation which
it is intended to establish;
(b) any other documentary proof that the goods are outside that
(3) In any other case in which the Customs authorities of the
territory of temporary importation waive the requirement of
re-exportation of certain goods admitted into their
territory under cover of a TAITRA/FICCI Carnet, the
Guaranteeing Association shall be discharged from its
obligations only when those authorities have certified in
the Carnet that the position regarding those goods has been
In the cases referred to in paragraph (2) of Article 8 of the
present Agreement, the Customs authorities shall have the right
to charge a regularization fee.
Customs certificate on TAITRA/FICCI Carnets used under the
conditions laid down in the present Agreement shall not be
subject to the payment of charges for Customs attendance at
Customs offices and posts during the normal hours of business.
In the case of the destruction, loss or theft of a TAITRA/FICCI
Carnet while the goods to which it refers have been exported to
the territory of either Contracting Party, the Customs
authorities in the territory of that Contracting Party shall, at
the request of the Issuing Association and subject to such
conditions as those authorities may prescribe, accept a
replacement document, the validity of which expires on the same
date as that of the Carnet which it replaces.
(1) When goods temporarily imported cannot be re-exported as a
result of a seizure, other than a seizure made at the suit
of private persons, the requirement of re-exportation shall
be suspended for the duration of the seizure.
(2) The Customs authorities shall, so far as possible, notify
the Guaranteeing Association of seizures of goods admitted
under cover of TAITRA/FICCI Carnets guaranteed by that
Association and shall advise it of the measures they intend
TAITRA/FICCI Carnet or parts of TAITRA/FICCI Carnets intended to
be issued in the territory into which they are imported and
which are sent to an Issuing Association by a corresponding
foreign association, by an international organization or by the
Customs authorities of the territory of a Contracting Party,
shall be admitted free of import duties and free of any import
prohibitions or restrictions. Corresponding facilities shall be
granted at exportation.
For the purposes of the present Agreement, “ territory ” means
the territory in which the Customs laws are administered by the
respective Customs Administration/authorities.
In the event of fraud, contravention or abuse, the Customs
authorities of the Contracting Parties shall, notwithstanding
the provisions of the present Agreement, be free to take
proceedings against persons using TAITRA/FICCI Carnets, for the
recovery of the import duties and other sums payable and also
for the imposition of any penalties to which such persons have
rendered themselves liable. In such cases, the Associations
shall lend their assistance to the Customs authorities.
The Annex to the present Agreement shall be construed to be an
integral part of this Agreement.
The provisions of the present Agreement set out the minimum ones
to be accorded and do not prevent adding more provisions when
necessary to facilitate the implementation of the TAITRA/FICCI
A Protocol based on the principles of this Agreement shall be
made between the Guaranteeing Associations of the Contracting
Parties to prescribe their rights and obligations.
(1) The Contracting Parties shall meet as and when necessary in
order to consider the operation of the present Agreement and
in particular in order to consider measures to secure
uniformity in the interpretation and application of the
(2) The Contracting Parties shall lay down the rules of
procedure for their meetings.
(3) The present Agreement may, at the request of either
Contracting Party, be revised by mutual consent.
Any dispute between the Contracting Parties concerning the
interpretation or application of the present Agreement shall be
settled by negotiation between them.
(1) This Agreement shall come into force from the first day of
the next month after the Contracting Parties have notified
each other in writing that the necessary legal requirements
for entry into force of this Agreement have been fulfilled
and shall remain in force until the expiry of 90 days from
the date on which either of the Contracting Parties shall
have given the other Contracting Party notice in writing of
its intention to terminate this Agreement.
(2) Any revision of this Agreement, or the termination thereof,
shall be effected without any prejudice to any rights or
obligations accruing or accrued under this Agreement prior
to the effective date of such revision or termination.
(3) In witness whereof, the undersigned, being duly authorized
for this purpose, have signed the present Agreement.
DONE at New Delhi, this 20th day of March, 2013 in two
Originals, each in the Chinese, Hindi and English languages, all
texts being equally authentic. In case of divergence of
interpretation, the English text shall prevail.
FOR TAIPEI FOR INDIA-TAIPEI
ECONOMIC AND ASSOCIATION IN
CULTURAL CENTER IN TAIPEI
(Chung-Kwang Tien) (Pradeep Kumar Rawat)
Representative Director General