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    <title>Exemption to firearms and ammunitions when imported as personal baggage or gift by</title>
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    <description>Firearms and ammunition imported as personal baggage, as gifts exempt from import control, or under a Customs Clearance Permit/Import Licence qualify for a reduced customs duty calculated at 50% ad valorem, provided the goods are for use by a &quot;renowned shooter&quot; certified by the National Rifle Association (defined by participation in national open shooting events and meeting the prescribed Minimum Qualifying Score). The notification includes a sunset date of 31 March 2029 and records amendment history and that it was superseded by Notification No. 45/2025-Customs w.e.f. 01-11-2025.</description>
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