https://www.taxtmi.com/circulars?id=1078 Duty-free clearance for goods imported for approved fairs and exhibitions is allowed under Notification 3/89-Cus. only upon furnishing a re-export bond for 150% of the value of the goods, backed by a Bank Guarantee for 100% of the duty amount, and applies solely to events certified by the Ministry of Commerce or authorised ITPO officers. Imports intended for private sales promotion are not covered and must pay full customs duty, with drawback available under section 74 on re-export. en-us Mon, 03 Aug 1998 00:00:00 +0530 Thu, 07 Aug 2025 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1078 Duty-free clearance for goods imported for approved fairs and exhibitions is allowed under Notification 3/89-Cus. only upon furnishing a re-export bond for 150% of the value of the goods, backed by a Bank Guarantee for 100% of the duty amount, and applies solely to events certified by the Ministry of Commerce or authorised ITPO officers. Imports intended for private sales promotion are not covered and must pay full customs duty, with drawback available under section 74 on re-export. Circulars Customs Mon, 03 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1078