Notification no. 13/2010 Cus dated 19-2-2010 was issued to grant exemption to certain specified goods imported by specified persons into India for the purpose of "organising the Common Wealth Games, 2010"

The scope of this notification has been extended (vide notification no. 84/2010 Cus dated 27-8-2010) to allow more goods to be imported under exemption and to allow more agencies to import specified goods after availing exemption under this notification.

While allowing other agencies and contractors to bring the specified goods for the purpose of organizing the common wealth games, 2010, CBEC put a rider that they should hand over the goods so imported to the Sports Authority of India or Delhi Development Authority or Government of National Capital Territory of Delhi within 3 months after the games.

See: Amended Notification no. 13/2010 Cus dated 19-2-2010

Import exemption for event goods expanded; more agencies may import subject to mandatory post-event handover obligation. The import exemption for goods brought to organize the Commonwealth Games has been expanded to include additional goods and to allow more agencies and contractors to import specified goods under the exemption, subject to a post-event compliance obligation requiring transfer of the imported goods to the Sports Authority of India, Delhi Development Authority, or Government of National Capital Territory of Delhi within three months after the Games.