Customs Concessions for Persons With Disabilities

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Customs ConcessionsGovernment of India

Notification No. 105186 dated 17.2.86 Annexure IV Issued by the Deptt. of Revenue, M/Finance

For Individuals

The Central Government exempts goods specified in the table below, when imported into India by a disabled person ( persons with disabilities ) for his personal use, from the whole of the duty of customs and the additional duty subject to the condition that the importer produces to the Assistant Collector of Customs, at the time of importation, a certificate from the Civil Surgeon of the District, Medical Officer or the Administrative Medical Officer or the Director of Health Services of the concerned State or a Specialist in the concerned speciality attached to a Govt.Hospital or a recognised medical college to the effect that the importer suffers from the particular handicap or disability and that the imported goods in respect of which the exemption is claimed are essential to overcome the said handicap or disability

The Table:

  1. Braille writers and braille writing equipment.
  2. Hand writing equipment, Braille Frames, Slates, writing guides styli, Braille Erasers, Script writing guides.
  3. Canes, Electronic aids like the Sonic Guide.
  4. Optical, Environmental Sensors.
  5. Arithmetic Aids like the Taylor Frame (hthrnetic and Algebra Types), Cubarythm, Speaking or Braille Calculator.
  6. Geometrical Aids like Combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales Compasses and Spar Wheels.
  7. Electronic measuring equipment, such as calipers, Micrometers, comparators, guages,blocks levels, Rules Rulers and Yard sticks.
  8. Drafting drawing aids, Factile displays.
  9. Specially adapted clocks and watches.
  10. Orthopaedic appliances falling under Heading 90.21 of the First Schedule to the said Tariff Act.
  11. Wheel Chairs failling under Heading No. 87.13 of the said First Schedule.
  12. Artificial Electronic Larynx and Spares thereof.

For Institutions

As per notification C.S.R. No. 550 (E) dated 10.1 1.1978 issued by the Department of Revenue, Ministry of Finance, Government of India, the Institutions (including Registered Co-operative Societies) for the Blind and the Deaf are permitted to import equipment and apparatus as per table below, being bonafide gifts to, or purchased out of donations received in foreign exchange by such institutions fiom:

  1. The whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51) of 1975.
  2. The whole of the auxilary duty of customs leviable under subsection (I) of section 35 of the Finance Act; and
  3. The whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act at the time of importation of such goods into India.

Table

  1. All tangible appliances for the blind.
  2. Hearing aids and other audio-visual aids for the education of the deaf.
  3. Vocational aids for the blind and the deaf
  4. Articles including instruments, apparatus, appliances, machinery and spares or component parts or accessories thereof required by such institution for the purpose of giving training or imparting instructions to the blind and the deaf.

Instructions

Where any such institution is scheduled to begin function only after the importation of the goods specified in the table above of the opening paragraph the exemption under that paragraph shall not apply in respect of the goods imported by that institution, unless an undertaking in writing is given by the President or Secy. of that Institution that it will begin to function within a period of six months from the date of importation of the goods.

Provided that in any particular case, the aforesaid period of six months may, on sufficient cause being shown, be extended by the Collector of Customs concerned by such further period as he may deem fit.

Where goods have been purchased out of donations received abroad in foreign exchange, the institution has been permitted to maintain an account abroad by the Reserve Bank of India for the purpose of receiving funds donated overseas.

Exemption for Braille Paper

Ministry of Finance (Department of Revenue) vide their Notification dated 1.3.81 (Annexure VI), has exempted braille paper, falling under item No. 17 of the First Schedule to the Central Excises and Salt Act. 1944 (1 of 1944) from the whole of the duty of excise leviable thereon subject to the condition that such paper is supplied direct to a school for the blind or to a braille press against an indent placed by the National Institute for the Visually Handicapped, Dehradun.

Import of Audio Cassettes

Ministry of Finance (Department of Revenue) vide their Notification No. 379186-Customs (Fl14-839/86 C) dated 3rd July 1986 (Annexure VTI), has exempted audio cassettes, falling within Chapter 85 of the First Schedule to the CUS~O~:IS Tariff Act, 1975 (5 1 of 1975) recorded with material from books, newspapers or magazines for the blind when consigned by an organisation listed in Table ‘A’ below and imported into India by an organisation listed in Table ‘B’ below fiom:

1. The whole of the duty of customs leviable thereon, which is specified in the said First Schedule; and
2. The whole of the additional duty leviable thereon under Section 3 of the said Customs Tariff Act, subject to the conditions that-
The audio cassettes so imported shall be re-exported within one year from the date on which these are imported into India or a such extended period as the Assistant Collector of Customs may allow;

  • The importer executes an undertaking binding himself to pay an amount equal to the duty leviable on the audio cassettes at the time of import, to the Assistant Collector
  • of Customs in the event of failure to re-export the said audio cassettes within the period specified or, as the case may be, such extended period as may be allowed; and
  • The importer produces the audio cassettes before the proper office for identification before re-export

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