EXEMPTION FOR SPORTS PERSONNEL
1. Specified sports goods, sports equipments, sports requisites
and mountaineering equipment imported by National Sports
Federations or by a sports person of outstanding eminence
are exempt from Customs duty under Notification No. 146/94-
CUS dtd. 13.7.1994 as amended.
2. Golf equipments and adventure sports equipments imported
by tourism departments is exempt from Customs duty under
Notification No. 147/94 CUS dtd. 13.7.1994 as amended.
3. Fire arms and ammunition imported for the use of a
renowned shot certified by the National Rifle association
are exempt from Customs duty under Notification No. 147/94
CUS dtd. 13.7.1994 as amended.
4. Challenge cups, trophies, medals and prizes won by Indian
teams are exempt from Customs duty under Notification No.
149/94 CUS dtd. 13.7.1994 as amended.
EXEMPTION FOR HANDICAPPED PERSONS
Specified items including hearing aids, audio visual
aids, vocational aids, for use of handicapped persons are
exempted from Customs duty under Notification No. 152/94 CUS dtd.
13.7.1994 as amended.
EXEMPTION FOR GIFTS/DONATIONS
Specified gifts, donations, relief and rehabilitation
material imported by charitable organisations, Red cross
Association, CARE and Government of India are exempted from
Customs duty under Notification No. 148/94 CUS dtd. 13.7.1994 as
amended.
Source: Customs Department, Govt. of India
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