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        Customs

        The notification clarifies that the term RPA (Remote Pilot...

        RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary certificate.

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                          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.
                                The notification clarifies that the term RPA (Remote Pilot Aircraft) for military use includes remotely piloted aircraft by any name (drones, UAV, UAS). The exemption from Basic Customs Duty and IGST at S. No. 59 of Table II of notification No.45/2025Customs applies only where imports are made by the Ministry of Defence, the defence forces, defence public sector undertakings, other public sector units, or any other entity for the defence forces; the exemption is conditional on a certificate issued by an officer not below Joint Secretary. Implementation difficulties may be reported to the Board.
                                Note: It is a system-generated summary and is for quick reference only.
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