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<h1>India Cuts Customs Duty on Amusement Park Imports to 45%; Conditions Apply Under Notification No. 8/91-Cus</h1> The Central Government of India has issued Notification No. 8/91-Cus, dated February 18, 1991, under the Customs Act, 1962, granting exemptions for roundabouts, swings, and other fairground amusements and their parts when imported for amusement parks. The exemptions include a reduction in customs duty to 45% ad valorem and a waiver of additional duties. Conditions include the requirement for an import license under the Import and Export Policy (April 1990 - March 1993) and an undertaking that the goods will not be sold or transferred for five years. Failure to comply will result in repayment of the duty difference.
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