Exemption for project imports: goods for government approved UN or international organisation projects exempt from customs duty with required certificates. Goods imported into India for execution of projects financed by the United Nations or specified international organisations and approved by the Government of India are exempt from customs duty and special duty, subject to production at clearance of prescribed certificates from the importing organisation or designated Government authorities; projects financed by other international lenders require certification by the Project Implementing Authority and countersignature by an authorised Government officer. For goods imported before 1 March 2008, transfer to a new project, re export, or payment of duty on a depreciated value are permitted under stated conditions.
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 project imports: goods for government approved UN or international organisation projects exempt from customs duty with required certificates.
Goods imported into India for execution of projects financed by the United Nations or specified international organisations and approved by the Government of India are exempt from customs duty and special duty, subject to production at clearance of prescribed certificates from the importing organisation or designated Government authorities; projects financed by other international lenders require certification by the Project Implementing Authority and countersignature by an authorised Government officer. For goods imported before 1 March 2008, transfer to a new project, re export, or payment of duty on a depreciated value are permitted under stated conditions.
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