Customs exemption for donated second hand computers for government and local body schools, subject to use and disposal restrictions. Exemption of second-hand computers and specified peripherals from customs duty and related additional duties is provided when received as donations by government-run or local body schools from donors outside India, subject to the school observing transport procedure prescribed by the Assistant Commissioner of Customs and refraining from commercial use or sale, disposal, gift, loan, exchange or other parting with the goods without the Assistant Commissioner's permission for five years from receipt.