Customs duty exemption for event animals applies subject to declaration, security conditions and timely re-export. Goods specified in Schedule I, being animals imported for participation in shows, exhibitions, contests, competitions, demonstrations, entertainment, public functions, or as guide dogs, are exempted from customs duty and integrated tax subject to re-export and compliance with prescribed conditions. The importer must file a declaration at the time of Bill of Entry, execute a bond with bank guarantee or cash deposit, ensure the goods are not removed without permission, keep them identifiable, and re-export them within six months, subject to limited extension for specified governmental and diplomatic importers.