Duty-free import exemption for disaster relief goods enables charities to seek customs relief or apply for ad-hoc exemption. Charitable organizations and the Red Cross Society may import specified relief goods exempt from Customs Duty and Integrated Tax under the relevant Notification subject to its conditions; other institutions may apply for ad-hoc exemption under the Customs Act by following CBIC Circular guidelines and submitting prescribed-format applications with supporting documents to the Member (Customs), Central Board of Excise and Customs in New Delhi.