Treaty Series Recuei dens Traitds - United Nations Treaty Collection

118 United Nations - Treaty Series 1967
ANNEX III
RIGHTS AND EXEMPTIONS
Article I
The Government of India will establish procedures whereby the Norwegian
Agency for International Development will not have to bear taxes, duties and al
other fiscal charges normally imposed in India on the Articles or funds introduced
into India by the Norwegian Agency for the purpose of achieving the objective
of this Agreement.
Article II
The Government of India will accord to the Norwegian personnel coming
to India under this Agreement, the following privileges:
(a) Exemption from taxation on remuneration received by the Norwegian
personnel from the NORAD for duties in India assigned under this Agreement.
(b) Duty free concessions available under the Passenger's (non-tourists)
Baggage Rules and under the Transfer of Residence Rules.
(c) Duty free import of the following articles provided they have not been
imported under the Passenger's (non-tourist) Baggage Rules or the Transfer of
Residence Rules under clause (b) above:
- One personal motorcar or motorcycle,
- One refrigerator and/or home freezer,
- One radio, or radio gramophone with record player,
- Minor electrical appliances and accessories,
- Two air-conditioners,
- Professional equipment and gadgets.
(d) Duty free import of consumer articles for personal use up to the following
maximum value limits based on the Invoice of the imported articles;
- Rs. 4,500 per year, if single, and
- Rs. 7,500 per year, if married and accompanied by families.
In the case of Norwegian personnel staying in India for less than a year, the
aforementioned amount shall be adjusted proportionately on monthly basis.
(e) Goods brought under the Baggage Rules will be admitted free of duty
and without I.T.C. restrictions, irrespective of the value of individual articles.
(f) Duty on other minor items not strictly covered by the normal interpretation
of Baggage Rules may also be waived provided the amount of duty thus
waived does not exceed Rs. 1,500. These would also be exempt from the I.T.C.
No. 8598