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of <h1>Duty-Free Import of Charitable Goods Requires Certificates from Authorized Officials Under Notification 148/94-Cus</h1> Foodstuffs, medicines, clothing, and blankets imported duty-free by charitable organizations as free gifts are exempt from customs duty if certificates are provided confirming the organization's bona fide status and distribution of goods to the needy without discrimination. The circular specifies that District Magistrates, Deputy Commissioners, or District Collectors of the jurisdiction where the importing organization is registered are authorized to issue the certificate verifying the organization's status. For confirming distribution of goods, certificates issued by these officials or their nominees, as well as Assistant Commissioners of Central Excise, are acceptable. This clarification facilitates the certification process for charitable imports under Notification No. 148/94-Cus., ensuring compliance with customs duty exemption conditions.
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