Exemption to goods imported for search, repairs, rescue etc. of damaged aircraft
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Customs exemption for aircraft salvage imports: duty waived if goods are exported within the allowed period.
Goods imported into India for search, rescue, investigation, repairs or salvage of a damaged aircraft are exempt from the whole of customs duty in the First Schedule to the Customs Tariff Act and from the whole of additional duty under section 3 of that Act, provided such goods are exported not later than three months from importation or such extended period as the Collector of Customs allows; covered goods include aircraft, tools, spare parts and any other necessary equipment.