Customs exemption for donated second-hand computers permits duty-free import for government-run schools subject to use restrictions. Second-hand computers and specified peripherals donated from outside India to schools run by central, state, union territory or local bodies are exempted from customs and related duties, provided the school observes the transport procedure prescribed by the Assistant Commissioner of Customs and the goods are not used commercially or transferred, sold, disposed of, gifted, loaned, exchanged or parted with without the Assistant Commissioner's permission within five years of receipt.