Exemption from Customs duties on secondhand computer, computer peripherals, etc., when donated by an outside donor to schools run by Central Government, State Government, Government of Union Territory or a local body.

Customs Duty Exemption for Donated Secondhand Computers to Schools Under Notification 18/99-Cus

Secondhand computers and peripherals donated by external donors to schools run by Central, State, Union Territory governments, or local bodies are exempt from customs duties under Notification No. 18/99-Cus. The receiving school's head must submit an undertaking at import, committing to notify customs of receipt and installation within three months, and to restrict use to non-commercial purposes without disposal or transfer for five years without permission. Donations may be received directly or via NGOs or government departments, with appropriate undertakings obtained. Valuation is based on approximate resale value. Customs officials will verify receipt and use at the school premises, and no bank guarantee is required at import. Monitoring responsibilities may be transferred to the local customs authority, which may request periodic certification from the school confirming continued use and possession of the donated goods.