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of <h1>Customs Exemption Amended for CARE: Free Distribution or Monetization for Development Projects Only, No Personal Use Allowed.</h1> Notification No.108/2001-Customs, dated October 16, 2001, amends a previous notification regarding customs exemptions for goods imported by Cooperative for Assistance and Relief Everywhere Incorporated (CARE) or its approved distributing organizations. The amendment specifies that gift commodities, supplies, and equipment imported under an agreement with the Government of India must be for free distribution or monetized for developmental projects. CARE must retain proceeds in a separate account for approved social sector projects. Imported items must not be for personal use and must be exported when no longer needed, avoiding unauthorized transfer to third parties.
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