Exemption for defence trophies allows duty-free import of challenge cups and trophies subject to certification and engraving requirements. Exemption for challenge cups or trophies won by Defence units or members, re-imported trophies, and trophies sent by donors abroad: these are exempt from customs duty and integrated tax under the Customs Tariff Act, 1975, subject to certification by the commanding officer or higher military authority that they were presented to encourage military efficiency, and to the condition that trophies bear an inscription of the object presented before shipment (with a limited exception for foreign-donor competition entries).