Grants exemption from the duties of Customs to goods imported for donation for the relief and rehabilitation of people affected by the floods in the State of Jammu and Kashmir.

In the exercise of the power conferred under Section 25 of Customs Act, 1962, the Central Government vide Notification No. 33/2014-Customs (Tariff) dated December 11, 2014 has exempted all goods falling under the First Schedule to the Customs Tariff Act, 1975 (the Tariff Act), imported into India intended for donation for the relief and rehabilitation of the people affected by the floods in the State of Jammu and Kashmir (the State) from whole of the duty as specified under the First Schedule and whole of the additional duty as specified under Section 3 of the Tariff Act.

The exemption is subject to the following conditions:-

  1. That it is certified by the importer on the relevant clearance documents that the goods are intended to be donated for the said purpose to the State free of cost;
  2. That the said imported goods are sent to the Central Government, the Government of the State; or as the case may be, the relief agencies owned or approved by the Central Government or the Government of the State as the case may be ;
  3. That the importer produces before the Deputy Commissioner or the Assistant Commissioner of Customs, as the case may be, within six months from the date of importation of the said goods or within such extended period as the said officer may allow, a certificate from the District Magistrate of the affected area in the State that the said goods have been donated for use for the aforesaid purpose.

The Notification shall remain in force upto and inclusive of the March 31, 2015.


Notification No. 33/2014-Customs

Dated- 11th December, 2014

G.S.R.   (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, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) when imported into India and intended for donation for the relief and rehabilitation of the people affected by the floods in the State of Jammu and Kashmir from –

(a)   the whole of the duty of customs leviable thereon under the First Schedule to the said Customs Tariff Act; and

(b)   the whole of additional duty of customs leviable thereon under the section 3 of the said Customs Tariff Act,

subject to the following conditions, namely:-

(i) that it is certified by the importer on the relevant clearance documents that the goods are intended to be donated for the relief and rehabilitation of the people affected by the floods in the said State free of cost;

(ii) that the said imported goods are sent to the Central Government, the Government of Jammu and Kashmir; or as the case may be, the relief agencies of the Central Government, the Government of Jammu and Kashmir including the relief agencies duly approved by the Central Government or the Government of Jammu and Kashmir for the purpose; and

(iii) that the importer produces before the Deputy Commissioner or the Assistant Commissioner of Customs, as the case may be, within six months from the date of importation of the said goods or within such extended period as the said officer may allow, a certificate from the District Magistrate of the affected area in the State of Jammu and Kashmir that the said goods have been donated for use for the aforesaid purpose.

2. This notification shall remain in force upto and inclusive of the 31st March, 2015.

[F.No. 356/24/2014-TRU]

(Akshay Joshi)

Under Secretary to the Government of India


(Bimal Jain, FCA, FCS, LLB, B.Com (Hons), Mobile: +91 9810604563, Email: bimaljain@hotmail.com)

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Category : Custom Duty (6672)
Type : Notifications (15369) Notifications/Circulars (30576)

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