Amends Notification No. 146/94-Customs, dated 13th July, 1994
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Customs exemption for sports goods and anti-doping equipment hinges on authorised importer certification and licensing conditions.
Amendment expands customs exemption for sports goods and equipment, limiting eligibility to imports by the Sports Authority of India/State Authorities, National Sports Federations, or Services Sports Control Board for championships, competitions or training, subject to certificate verification. It inserts numerous sport-specific items into the exempt list, makes arms and ammunition imports subject to DGFT licensing and Home Affairs approval, and adds a new exemption for anti-doping and dope-testing equipment, chemicals and standards imported by the National Dope Testing Laboratory, requiring a Director-level certificate at clearance confirming necessity and importer particulars.