Customs exemption for adventure sport equipment: specified importers eligible subject to certification and CIF value cap. The notification exempts Adventure Sport Equipments imported by specified tourism-related importers from customs duty in excess of an amount equal to 25% ad valorem and from the additional duty under section 3, subject to a CIF value cap and conditional on production at import of a non availability certificate from a senior industrial adviser, a tourism certification that the goods are required for adventure sports, and a recommendation from the tourism authority.
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 exemption for adventure sport equipment: specified importers eligible subject to certification and CIF value cap.
The notification exempts Adventure Sport Equipments imported by specified tourism-related importers from customs duty in excess of an amount equal to 25% ad valorem and from the additional duty under section 3, subject to a CIF value cap and conditional on production at import of a non availability certificate from a senior industrial adviser, a tourism certification that the goods are required for adventure sports, and a recommendation from the tourism authority.
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