India exempts re-imported catering equipment and food by Indian Airlines from customs duty and tax. Effective until March 31, 2023.

The Government of India, under Notification No. 48/2017 - Customs, exempts the re-import of catering cabin equipment and food and drink by Indian Airlines Corporation aircraft from foreign flights from customs duty and integrated tax. This exemption applies if the goods were not taken on board at any foreign location and the Indian Airlines Corporation agrees to conditions set by the Chief Customs Officer, including segregating these goods from others uplifted abroad and maintaining records. This notification is effective from July 1, 2017, until March 31, 2023.

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