Exemption from Customs Duty and IGST for relief imports by charitable organisations subject to prescribed conditions and certification. Basic Customs Duty and Integrated Goods and Services Tax are exempted for specified free gifts, donations, and relief materials imported by charitable organisations for free distribution to the poor and needy, subject to conditions: import as free gift or purchase from foreign donations; certificate from State Government or authorised person or satisfaction of the Assistant/Deputy Commissioner as to bona fides; undertaking to furnish distribution certificate within six months or extended period; and, where applicable, permission to maintain an overseas donation account. Ad hoc exemptions for other items may be sought from CBIC and general exemptions apply to other importers.