Customs duty exemption for humanitarian imports conditions exemption on export, non personal use and prohibition on third party transfer. Exemption exempts specified gift goods, supplies and equipment imported by CARE and its Government approved distributing organisations from customs duty under the First Schedule and from additional duty under section 3, when imported for purposes of the CARE-Government agreement or for official use; the exemption is conditional on an importer undertaking that items will be re exported when no longer required, will not be used personally by CARE officers, and will not be transferred to third parties contrary to the agreement.
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 humanitarian imports conditions exemption on export, non personal use and prohibition on third party transfer.
Exemption exempts specified gift goods, supplies and equipment imported by CARE and its Government approved distributing organisations from customs duty under the First Schedule and from additional duty under section 3, when imported for purposes of the CARE-Government agreement or for official use; the exemption is conditional on an importer undertaking that items will be re exported when no longer required, will not be used personally by CARE officers, and will not be transferred to third parties contrary to the agreement.
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