Customs Circular No- 18/2012 dated 05.7.2012
Amendment in para (4) of Circular No. 38/2010-Customs, 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.
F. No. 605/12/2012-DBK
Yours faithfully,
(Suresh Kumar)
Director-Drawback