United Nations duty exemption limited to imports made by the UN entity for its official use; customs must verify eligibility. Duty exemption under the UN (Privileges and Immunities) Act is limited to goods imported by the UN and its agencies in their own name and for official use; imports by third parties for UN-funded projects do not qualify. Customs must verify eligibility under section 7(b) and grant exemptions only where the UN agency is the importer and goods are for official use, notwithstanding any exemption certificate, with the Ministry of External Affairs issuing certificates only for eligible imports.
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.
United Nations duty exemption limited to imports made by the UN entity for its official use; customs must verify eligibility.
Duty exemption under the UN (Privileges and Immunities) Act is limited to goods imported by the UN and its agencies in their own name and for official use; imports by third parties for UN-funded projects do not qualify. Customs must verify eligibility under section 7(b) and grant exemptions only where the UN agency is the importer and goods are for official use, notwithstanding any exemption certificate, with the Ministry of External Affairs issuing certificates only for eligible imports.
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