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of <h1>Sports goods imported by national federations and elite athletes get customs duty exemption under Notification 146/1994</h1> Customs Notification 146/1994 dated July 13, 1994 provides exemption from customs duty for sports goods imported by national sports federations, sports authorities, or sports persons of outstanding eminence for training purposes. The notification covers extensive categories of sports equipment across 32 disciplines including archery, athletics, shooting, gymnastics, and mountaineering. Importers must obtain certificates from designated authorities like Sports Authority of India or Department of Youth Affairs and Sports confirming the goods' intended use for training or competitions. Special provisions apply to shooting equipment requiring additional approvals from Ministry of Home Affairs, and anti-doping equipment for testing laboratories. The exemption extends to spares, accessories, and consumables related to approved sports goods. Arms and ammunition remain subject to licensing conditions from Directorate General of Foreign Trade. The notification includes detailed specifications for each sport category and remains valid until March 31, 2028.
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