Customs Tariff

 

GENERAL EXEMPTIONS

  1)   Imports by Privileged Persons , Organisations, Authorities and Foreigners
  2)   Government imports including for Defence & Police

  3)   Imports from various specified countries or preferential areas 

  4)   Donations and Gifts

  5)   Imports for Training, Educational, Research and Testing Purposes

  6)   Import for Export Promotion

  7)   Import by Post or by Air

  8)   Imports for Oil Exploration, National Programme, Exhibitions, Seminars or Expeditions 

  9)   Special Economic Zones

10)   Imports against Advance Licence/Authorisation, MEIS, SEIS, DFIA, Deemed Export, Replenishment Licence or Self Declared Pass Book or Export
       Promotion
11)   Goods in Transit (Omitted)
12)   Samples

13)   Sports goods, Prizes, Medals and Trophies etc.

14)   Re-Imports

15)   Medicines, Drugs and Hospital Equipments, Instruments and Apparatus

16)   Imports for specific use in industrial production

17)   Imports for Handicapped Persons, Charitable or Social Welfare Purposes

18)   Packaging Materials, Durable Containers, Packages and Spare Bags

19)   Effective Rates of Duty for goods of various chapters/headings

20)   IGST Exemption to imports

21)   Miscellaneous