DGFT has issued latest guidelines for import of Pet Animals (cats/dogs)
Directorate General of Foreign Trade has issued a Trade Notice giving the latest import policy provisions for ‘other’ mammals including pet animals (cats/dogs) as under:
ITC (HS) | Item Description | Import Policy | Policy Condition |
Policy Condition (6): Import of Wild Animals (including their parts and products) as defined in the Wild Life (Protection) Act, 1972 (as amended from time to time) is prohibited and those species which are listed in CITES are subject to the provisions of CITES.
Policy Condition (7): Import of dogs is allowed only for the following specific purposes: –
i. Pet dog with valid pet book and relevant records/documents in the name of importer.
ii. Dogs imported by the R&D Organisations for conducting research with the recommendation of CPCSEA.
iii. For the internal security by the Defence and Police Force.
Policy Condition (8):Import of commercial dogs for breeding or any other commercial activities other than the purposes mentioned above is not permitted.
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Imports of Pet Animals may be through Cargo as well as part of Passenger baggage. Relevant Policy provisions are given in CBIC Circular No. 15/2013 Customs dated 08.04.2013, requirement of import authorizationis is as follows:
No. of Pets | ||
Up to two | More than two | |
Permanent imports |
Import is allowed as passenger baggage, without DGFT authorisation, only to persons transferring their residence to India after two years of continuous stay abroad. Only cats and dogs can be imported under baggage rules. Import authorization from DGFT is required if: i. the period of continuous stay abroad is less than 2 years, or ii. the pet is not being transported as passenger baggage, or iii. pet cannot be imported under the baggage rules For details refer CBIC Circular >> |
Import authorization from DGFT is required. Prior to grant of an import authorisation, applications shall be submitted for examination based on the justifications along with supporting documents to DAH&D. |
Temporary imports |
Import authorization from DGFT is required. Prior to grant of an import authorisation, applications shall be submitted for examination based on the justifications along with supporting documents to DAH&D.
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The following mandatory documents are required when applying –
Permanent Import |
i. Vaccination Book/Pet Passport/Pet Book ii. Certificate for Emotional Support iii. Passport of the Pet |
Temporary Import |
i. Vaccination Book/Pet Passport/Pet Book ii. Certificate for Emotional Support iii. Passport of the Pet iv. Copy of return ticket or expected date of return v. The local host/relative/family who must submit an undertaking that in case the applicant/pet owner fails to take back the pet, he/she shall be liable for action under the Foreign Trade (Development & Regulation) Act, 1992 as amended from time to time |
Steps to Apply for an import authorisation to DGFT are as follows:
- Revised Criteria for classification of Non-company entities for applicability of AS
- Turnover limit reduced to 250 crore for companies to comply with TReDS
- Addition confirmed as assessee failed to rebut presumption drawn u/s 68 rws 69A
- DRI officers competent to to issue show cause notice u/s 28 Customs Act for recovery
- Pooja Expenses are allowable business expenditure u/s 37 of Income Tax Act