https://www.taxtmi.com/circulars?id=69149 The circular confirms that RPA (Remote Pilot Aircraft) includes drones, UAVs and UAS, and that exemption from Basic Customs Duty and IGST under S. No. 59 of Table II of notification No.45/2025-Customs applies only when imported into India by the Ministry of Defence, Defence forces, Defence PSUs, other PSUs, or any other entity for the Defence forces, subject to a certificate from a Ministry of Defence officer not below Joint Secretary rank. en-us Sun, 01 Feb 2026 00:00:00 +0530 Sun, 01 Feb 2026 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69149 The circular confirms that RPA (Remote Pilot Aircraft) includes drones, UAVs and UAS, and that exemption from Basic Customs Duty and IGST under S. No. 59 of Table II of notification No.45/2025-Customs applies only when imported into India by the Ministry of Defence, Defence forces, Defence PSUs, other PSUs, or any other entity for the Defence forces, subject to a certificate from a Ministry of Defence officer not below Joint Secretary rank. Circulars Customs Sun, 01 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69149