Customs duty exemption for flood relief imports requires certification, approved delivery, and post-import donation proof. Exempts imported goods intended for donation for flood relief in Jammu and Kashmir from basic and additional customs duty, subject to conditions: importer certification on clearance documents that goods are donated free of cost; delivery to the Central Government, the Government of Jammu and Kashmir, or approved relief agencies; and production within six months (or an allowed extension) to the Deputy or Assistant Commissioner of Customs of a District Magistrate's certificate confirming donation and use for relief. The exemption is valid up to and inclusive of 31 March 2015.