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