Seeks to amend notification No. 146/94-Customs, dated the 13th July, 1994 to provide exemption on import of Horses for Polo (HS 0101 29 10) under specified condition.
Ministry of Finance has issued Notification No. 33/2025-Customs, dated 18th July 2025, amending Notification No. 146/94-Customs to provide conditional exemption on the import of horses for polo (HS Code 0101 29 10). The exemption applies to imports made by polo teams of the Indian Army, Indian Navy, Central Armed Police Forces, civilian polo teams that have participated in the Indian National Championship (14 Goals) or other 14 Goal level tournaments recognized by the Indian Polo Association (IPA), and individual players with specified eligibility criteria. Eligible individual players include senior male players with a +1 handicap or above, senior female players with a -1 handicap or above, and junior players who have participated in the Junior National Championship and were part of top-performing teams. The exemption is subject to conditions such as quantity limits (up to 30 horses every two years for teams and up to six horses every three years for individuals) and the requirement for certification from the Ministry of Youth Affairs and Sports. Imports must also comply with licensing conditions imposed by the Directorate General of Foreign Trade (DGFT). The notification comes into effect from 19th July 2025.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 33/2025-Customs | Dated: 18th July, 2025
G.S.R. 477(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 146/94-Customs, dated the 13th July, 1994, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 575 (E), dated the 13th July, 1994, namely: –
In the said notification, in the TABLE, after serial number 10 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
| (1) | (2) | (3) |
| “10A. | Horses for polo | (a) If imported by,
(i) Polo Teams of Indian Army & Indian Navy; (ii) Polo teams of Central Armed Police Forces; (iii) Civilian polo teams that have participated in the Indian National Championship (14 Goals) or any other 14 Goal level tournament recognized by the Indian Polo (iv) Individual Players- (male & female) who have been active members of the Indian Polo Association (IPA) for at least five years, falling under the following categories: A. Senior Players (Male) +1 handicap & above; B. Senior Players (Female) -1 handicap & above; C. Junior Players (Male)-Should have participated in Junior National Championship and been a playing member in the winner or runners-up team; D. Junior Player (Female). Should have participated in the Junior National Championship and been a playing member in the top four teams; (b) The importer, at the time of importation of the goods, produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, from an officer not below the rank of Deputy Secretary in the Department of Youth Affairs and Sports, Ministry of Youth Affairs and Sports, Government of India indicating– (i) the name and address of the importer; (ii) the description, quantity and value of the said goods; (v) that the importer satisfies the following conditions regarding quantity limit and periodicity of import: E. in case of teams, up to 30 horses every 2 years; F. in case of individual players, up to 6 horses every 3 years; and (c) the imports are subject to the licensing conditions imposed by Directorate General of Foreign Trade.” |
2. This notification shall come into force from 19th July, 2025.
[F. No. CBIC-190355/24/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Note: The principal No. 146/94-Customs, dated the 13th July, 1994, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 575(E), dated the 13th July, 1994 and was last amended vide notification No. 10/2023-Customs, dated the 1st February, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 75(E), dated the 1st February, 2023.
