Duty exemption for donated computers enables tax-free transfer to educational and healthcare institutions subject to use and disposal restrictions. Imported computers and peripherals donated by units under Export Oriented Unit, Software Technology Park, Electronic Hardware Technology Park and Export Processing Zone schemes are exempt from customs duties and related levies when transferred to recognized non commercial educational institutions, registered charitable hospitals, public libraries, publicly funded research and development establishments and government organizations after two years' import and use, subject to donor certification, prescribed transport procedure and a five year restriction on commercial use or disposal without customs permission.