EIGHTH SCHEDULE
(List of non-taxable imports)
{Section 2(10)}
The following goods shall be non-taxable imports.
1. Schedule 1 goods: Any goods listed in Schedule One to this Act.
2. Temporary imports: Goods which are imported into Arunachal Pradesh and are to be removed from Arunachal Pradesh within 12 hours.
3. Temporary exports and re-imports: Goods (not being cars and motor vehicles) which have been exported from Arunachal Pradesh within the previous 14 days.
4. Vehicles registered in Arunachal Pradesh: Cars and other vehicles registered in Arunachal Pradesh under the Motor Vehicles Act, 1988.
5. Low value items: Any goods brought into Arunachal Pradesh as a single consignment where the total value of the consignment at the time of import is less than Rs 10,000, unless the goods are imported in commercial quantities.
6. Low value items imported by courier: Goods which would have been free from customs duty under the Customs Act, 1962 (if the goods had been imported into Arunachal Pradesh from a foreign country) pursuant to the Courier Imports and Exports (Clearance) Regulations, 1998.
7. Low value items imported by post: Goods which would have been exempt from customs duty under the Customs Act, 1962 (if the goods had been imported into Arunachal Pradesh from a foreign country) pursuant to the Rules Regarding Postal Parcels and Letter Packets from Foreign parts in and out of India.
8. Personal effects, household items and accompanied baggage: Goods which could have been imported free of duty under the Customs Act, 1962 (assuming the goods had been imported into Arunachal Pradesh from a foreign country) pursuant to the Baggage Rules, 1998 (assuming the entry in Column 1 of Appendix F referred only to “used personal and household articles”).
9. Transfer of residence: Used household items, personal effects and motor cars which are brought into Arunachal Pradesh because of the transfer of the residence of the importer, provided that the importer furnishes to the Commissioner such evidence as may be prescribed of the transfer of his residence.
10. Goods re-imported into Arunachal Pradesh for repair or other processing: Goods and parts of goods which have been sold in Arunachal Pradesh or which have been subject to tax in Arunachal Pradesh which could be re-imported free of customs duty under the Customs Act, 1962 (if the goods had been re-imported into Arunachal Pradesh from a foreign country) pursuant to Notification No 158/95 – CUS (November 14 1995).
11. Goods imported for warranty replacements: Goods imported for the repair of other goods under warranty (where the price of the warranty was not separately identified at the time of purchase).
