Exemption for donated second-hand computers: customs duty waived for eligible public and non-commercial recipients, subject to use restrictions. Second-hand computers and specified peripherals imported as donations are exempt from customs duty when received by listed public or non-commercial educational, charitable, research, library, community or adult-education entities, subject to prescribed customs procedures for transport, a prohibition on commercial use and transfer without customs permission for a specified period, random inspections by customs to prevent diversion, and, where the importer is not government-run, a government certificate confirming recognition and non-commercial status.
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 donated second-hand computers: customs duty waived for eligible public and non-commercial recipients, subject to use restrictions.
Second-hand computers and specified peripherals imported as donations are exempt from customs duty when received by listed public or non-commercial educational, charitable, research, library, community or adult-education entities, subject to prescribed customs procedures for transport, a prohibition on commercial use and transfer without customs permission for a specified period, random inspections by customs to prevent diversion, and, where the importer is not government-run, a government certificate confirming recognition and non-commercial status.
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