Certificate requirement for customs duty exemption: Deputy Secretary or countersigned project head certificate enables exemption for UN project imports. Goods imported by the United Nations or international organisations for execution of approved projects are exempt from customs and related duties upon production of a prescribed certificate; this certificate may be issued by the Deputy Secretary of the coordinating Ministry or by the agency's executive head when countersigned by an officer not below Deputy Secretary. Goods procured locally for further manufacture and export to neighbouring countries may similarly be cleared duty free under the export notification upon presentation of the required certificate, even if the project is not executed in India.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Certificate requirement for customs duty exemption: Deputy Secretary or countersigned project head certificate enables exemption for UN project imports.
Goods imported by the United Nations or international organisations for execution of approved projects are exempt from customs and related duties upon production of a prescribed certificate; this certificate may be issued by the Deputy Secretary of the coordinating Ministry or by the agency's executive head when countersigned by an officer not below Deputy Secretary. Goods procured locally for further manufacture and export to neighbouring countries may similarly be cleared duty free under the export notification upon presentation of the required certificate, even if the project is not executed in India.
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