Reduced customs duty for research equipment enables public research institutions to import qualifying goods with limited ad valorem liability. Notification grants a limited customs duty concession on specified scientific and technical goods imported for non commercial research by qualifying public funded research institutions, designated universities, registered research institutions, government departments and recognised regional research centres. The concession applies to instruments, equipment (including computers), accessories, parts, consumables, software and recorded media, live animals for experimental purposes, and prototypes subject to value limits, conditional on prescribed institutional certificates, registration, use restrictions, and documentary production at import clearance or warehouse release.