Customs duty exemption on relief imports: conditional relief for donated goods to flood affected recipients, subject to certification. Exempts basic customs duty and integrated tax on First Schedule goods imported for donation for relief and rehabilitation of flood affected persons in Kerala, subject to certification on clearance documents that goods are donated free of cost, delivery to the Central Government, the Government of Kerala or approved relief agencies, and production of a District Magistrate certificate before the Deputy or Assistant Commissioner of Customs within six months or such extended period.