Firearms and ammunition imports qualify for 50% ad valorem exemption when imported as personal baggage or for certified renowned shooters. Firearms and ammunition imported as personal baggage, as gifts exempt from import control, or under a Customs Clearance Permit/Import Licence qualify for a reduced customs duty calculated at 50% ad valorem, provided the goods are for use by a 'renowned shooter' certified by the National Rifle Association (defined by participation in national open shooting events and meeting the prescribed Minimum Qualifying Score). The notification includes a sunset date of 31 March 2029 and records amendment history and that it was superseded by Notification No. 45/2025-Customs w.e.f. 01-11-2025.
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.
Firearms and ammunition imports qualify for 50% ad valorem exemption when imported as personal baggage or for certified renowned shooters.
Firearms and ammunition imported as personal baggage, as gifts exempt from import control, or under a Customs Clearance Permit/Import Licence qualify for a reduced customs duty calculated at 50% ad valorem, provided the goods are for use by a "renowned shooter" certified by the National Rifle Association (defined by participation in national open shooting events and meeting the prescribed Minimum Qualifying Score). The notification includes a sunset date of 31 March 2029 and records amendment history and that it was superseded by Notification No. 45/2025-Customs w.e.f. 01-11-2025.
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