Seeks to amend notification No. 146/94-Customs, dated the 13th July, 1994, so as to exempt “Trophy” when imported into India by the National Sports Federation or any other registered sports body, for being awarded to the winning team in the international tournament to be held in India. - 14/2013 - Customs -Tariff
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Customs exemption for trophies: recognised sports bodies may import trophies duty-free subject to documentation and export verification. Permits recognised National Sports Federations or registered sports bodies to import trophies for awarding at international tournaments in India, subject to customs officer satisfaction that the trophy is not an article of general utility, submission of manufacturer's invoice, photograph, declaration of purpose and event duration, an undertaking to retain the trophy until event conclusion and to export trophies awarded to non-Indian winners, and verification at export that the winning international team participated and the trophy's identity is established.
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 trophies: recognised sports bodies may import trophies duty-free subject to documentation and export verification.
Permits recognised National Sports Federations or registered sports bodies to import trophies for awarding at international tournaments in India, subject to customs officer satisfaction that the trophy is not an article of general utility, submission of manufacturer's invoice, photograph, declaration of purpose and event duration, an undertaking to retain the trophy until event conclusion and to export trophies awarded to non-Indian winners, and verification at export that the winning international team participated and the trophy's identity is established.
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