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    <title>Procedure for duty free clearance of materials being received from abroad for relief and rehabilitation of people affected by floods in Kerala</title>
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    <description>Duty-free customs exemption for relief imports is available under Notification No.148/94 (Section 25(1) Customs Act) for specified items imported by charitable organizations; where those conditions are not met, applicants may apply for an ad-hoc exemption under Section 25(2) following the guidelines in Circular No.09/2014-Customs (para-6 and para-8). Applications must be addressed to the Member (Customs), CBIC with required documents. Importers may file Bills of Entry via EDI or a service centre at the Air Cargo Complex and may use provided contact points for assistance and coordination.</description>
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