Regarding difficulties faced in establishing identity of CWG-2010 goods imported in terms of Notification No.13/2010-Cus., dated 19.02.2010 as amended by Notification No.9/2011-Cus., dated 14.02.2011

Proof of identity for re-exported event goods clarified; committee certificate and reconciliation may satisfy export identification requirements.

Notification exemptions for Commonwealth Games imports require proof of identity at re-export; a certificate from designated Organizing Committee officials plus a reconciliation statement correlating goods with import documents and the shipping bill may be accepted as proof, but goods that have changed form and cannot be identified do not qualify for the exemption. The same approach applies where duty was paid and a drawback claim is made at re-export.