Donation exemption for used computers applies to eligible public and non profit recipients, with transport, use and inspection controls. Exemption extends to used computers and peripherals donated by the donor unit two years after import/procurement and use to specified public and non commercial recipients, subject to prescribed transport procedures, a prohibition on commercial use or transfer for five years without customs permission, and random inspections by the jurisdictional Deputy or Assistant Commissioner of Customs; non government donees require a government certificate of recognition and non commercial status.
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.
Donation exemption for used computers applies to eligible public and non profit recipients, with transport, use and inspection controls.
Exemption extends to used computers and peripherals donated by the donor unit two years after import/procurement and use to specified public and non commercial recipients, subject to prescribed transport procedures, a prohibition on commercial use or transfer for five years without customs permission, and random inspections by the jurisdictional Deputy or Assistant Commissioner of Customs; non government donees require a government certificate of recognition and non commercial status.
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