Customs exemption for charitable imports permits duty-free entry subject to certificates, undertakings and distribution conditions. Exempts specified relief goods from customs duties and certain cesses and integrated tax when imported by bona fide charitable organisations or designated relief bodies, subject to production of certificates or other proof of bona fides at import, importer undertakings to distribute free to the poor without discrimination, prescribed post-import certificates confirming distribution or use, central bank permission for foreign donation accounts where applicable, and satisfaction of the Assistant/Deputy Commissioner of Customs as to genuineness and intended use.