https://www.taxtmi.com/highlights?id=96578 The notification clarifies that the term RPA (Remote Pilot Aircraft) for military use includes remotely piloted aircraft by any name (drones, UAV, UAS). The exemption from Basic Customs Duty and IGST at S. No. 59 of Table II of notification No.45/2025Customs applies only where imports are made by the Ministry of Defence, the defence forces, defence public sector undertakings, other public sector units, or any other entity for the defence forces; the exemption is conditional on a certificate issued by an officer not below Joint Secretary. Implementation difficulties may be reported to the Board. en-us Tue, 03 Feb 2026 14:59:06 +0530 Tue, 03 Feb 2026 14:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96578 The notification clarifies that the term RPA (Remote Pilot Aircraft) for military use includes remotely piloted aircraft by any name (drones, UAV, UAS). The exemption from Basic Customs Duty and IGST at S. No. 59 of Table II of notification No.45/2025Customs applies only where imports are made by the Ministry of Defence, the defence forces, defence public sector undertakings, other public sector units, or any other entity for the defence forces; the exemption is conditional on a certificate issued by an officer not below Joint Secretary. Implementation difficulties may be reported to the Board. Highlights Customs Tue, 03 Feb 2026 14:59:06 +0530 https://www.taxtmi.com/highlights?id=96578