Gifts, donations, relief and rehabilitation material imported by CARE — Exemption — Amendment to Notification No. 148/94-Cus. - 094/03 - Customs - Non Tariff
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Exemption for humanitarian imports: CARE and approved distributors granted customs relief subject to undertaking and export obligations. The amendment substitutes the notification entry to provide customs exemptions for CARE and its approved distributing organisations in three categories: gift commodities for free distribution (requiring an undertaking at import that goods are for free distribution); supplies and equipment that must be exported when no longer required and not used personally or transferred contrary to the governing agreement (undertaking required at import); and supplies and equipment for official use of CARE officers.
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.
Exemption for humanitarian imports: CARE and approved distributors granted customs relief subject to undertaking and export obligations.
The amendment substitutes the notification entry to provide customs exemptions for CARE and its approved distributing organisations in three categories: gift commodities for free distribution (requiring an undertaking at import that goods are for free distribution); supplies and equipment that must be exported when no longer required and not used personally or transferred contrary to the governing agreement (undertaking required at import); and supplies and equipment for official use of CARE officers.
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