Exemption from Payment of Customs Duty and IGST to specified free gifts, donations, relief and rehabilitation materials imported by Charitable Organisations
29/2018 Dated:- 18-8-2018 Trade Notice
Customs
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 on the liability of Customs duty liability on the import of the goo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
liance 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, at the time of importation of the said goods:-
(a) Produces a certificate to the Assistant Commissioner of Customs from the State Government concerned or from person or institution specified by the Central Board of Excise and Customs certifying that it is a bonafide organisation engaged in relief work and in the distribution of relief supplies to the poor and the needy without any distinction of caste, creed or race; or
(b) Otherwise satisfies the Assistant Commissioner in this regard;
(iv) The Assistant Commissioner is satisfied, having regard to the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
creed or race;
(vi) Where the said goods have been purchased out of donations received abroad in foreign exchange, the organisation has been permitted to maintain an account abroad by the Reserve Bank of India for the purpose of receiving funds donated overseas.
4. In addition to the above, any importer, may seek Ad hoc exemption under Section 25 (2) of Customs Act, 1962 for import of any goods to be supplied as aid and relief material including other than those mentioned at S1.No.01 of Notification No. 148/94 – Customs dated 13.07.1994. For this purpose, an application shall be made by the importer to CBIC as prescribed by Circular No. 9/2014, dated 19.08.2014.
5. For the importation of goods by any importer other than the Charitable Organisations mentioned above who wants to avail the exemption from Customs Duty and IGST, the exemption shall be subject to the issue of general exemption by CBIC in due course.
6. Difficulties in this regard may please be brought to the notice of t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =