(1) The  person importing goods attracting sales tax or other taxes in the foreign country, may apply for getting certificate of import in the concerned customs office along with the documents proving the import of such goods.
(2) In case of receiving application pursuant to Sub-rule (1), such application shall be examined and if it is justified, certificate shall be issued  in the format prescribed in schedule 11.
(3) While issuing certificate pursuant to Sub-rule (2), Five Rupees per certificate shall be charged. The customs officer shall put a seal of the office on the certificate by mentioning that the cash has been collected or
the postage stamp has been cancelled.
(4) The certificate shall not be issued if the application is not  received within Fifteen days from the date of import of goods for which the  certificate is requested pursuant to these Rules. If the goods are imported  from time and again from the same single invoice rather at a time, the date  of the last clearance of goods shall be considered to be the date of import.
60A. Special arrangement for the import of goods under the Baggage
Rules :
Notwithstanding anything contained in these Rules, the importer, while importing the personal use goods or importing the goods under the  baggage Rules, shall fill up the summary declaration form as prescribed in
Schedule- 10a.