Customs – 29/2018 – Dated:- 18-8-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F.No. S. 65/13/2018 CCU Cus. Dated: 18.08.2018. Public Notice 29/2018 Sub: Exemption from Payment of Customs Duty and IGST to specified free gifts, donations, relief and rehabilitation materials imported by Charitable Organisations- reg. In light of the widespread floods which has devastated the lives of the people of Kerala and has necessitated urgent rescue operations and setting up of relief camps to bring succour to the affected people, several organizations have approached this office to issue clarification
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bilitation of people affected by floods have been exempted from the whole of Customs Duty and Integrated Tax. It is to be noted that the above exemption will be in addition to issuance of General Exemption, if any, by CBIC in due course. 3. The above exemption can be claimed by any Charitable Organisations in Compliance of the Conditions mentioned in the Notification No. 148/94-Customs dated 13.07.1994, as reproduced below: (i) The said goods have been imported by a charitable Organisation in India as free gift to it from abroad or purchased out of donations received abroad in foreign exchange by it; (ii) The said goods are for free distribution to the poor and the needy without any distinction of caste, creed or race; (iii) The importer, a
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food and sartorial habits of the people amongst whom the imported goods are to be distributed; that the goods are bonafide gifts for free distribution to the poor and the needy without any distinction of caste, creed or race; (v) The importer gives an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs to the effect that he would furnish from the State Government concerned or from person or institution specified by the Central Board of Excise and Customs within six months from the date of importation of the said goods or such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow, a certificate stating that the said goods have been distributed to the poor and t
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