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. |