Customs duty exemption for accredited journalists permits duty-free import of specified equipment subject to certification and possession conditions. Full exemption from customs duty is provided for personal computers (including laptops), typewriters and fax machines imported by accredited journalists, relieving both the basic customs duty under the First Schedule and the additional duty under section 3 of the Customs Tariff Act. The exemption is subject to production of a certificate from a Press Information Bureau officer of specified rank confirming accreditation and prior non-use of the exemption, a CIF value cap, and an undertaking that the goods will remain in the importer's possession and not be sold or transferred for five years.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs duty exemption for accredited journalists permits duty-free import of specified equipment subject to certification and possession conditions.
Full exemption from customs duty is provided for personal computers (including laptops), typewriters and fax machines imported by accredited journalists, relieving both the basic customs duty under the First Schedule and the additional duty under section 3 of the Customs Tariff Act. The exemption is subject to production of a certificate from a Press Information Bureau officer of specified rank confirming accreditation and prior non-use of the exemption, a CIF value cap, and an undertaking that the goods will remain in the importer's possession and not be sold or transferred for five years.
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