Customs Tariff 

4. Donations and Gifts

S.No. Notification No. Subject
1 326/1983-Dated 23-12-1983 Exemption on articles of gift imported by Union or State Ministers, Public Servants and Foreign Dignitary as baggage
2 148/1994-Dated 13-07-1994 Exemption on foodstuffs, medicines, clothing and goods for the purposes of relief and rehabilitation imported by some charitable organisations.
3 47/1998-Cus Dated 16-07-1998 Exemption relating to Computers and computer peripherals donated by 100 EOU Software Technology Park Electronic Hardware Technology Park and Export Processing Zone Schemes
4 18/1999-Cus Dated 11-02-1999 Second-hand computers/computer peripherals including printer, plotter, scanner, monitor, key-board and storage unit received as donation by a school - Exemption
5 7/2001-Cus Dated 27-01-2001 Donation for the relief and rehabilitation of the people affected by the earthquake in the State of Gujarat.