Exempt BCD and IGST on goods imported for the purpose of AFC Women's Asian Cup India, 2022

Last updated: 24 January 2022

Save Share

Quick Summary

The Indian government has announced an exemption from customs duty and integrated tax (IGST) for goods imported specifically for the AFC Women's Asian Cup India 2022. This applies to items such as referee kits, competition balls, and delegation attire, provided certain conditions are met. Importers must present a certificate confirming the goods' relation to the tournament and give an undertaking that non-gift items will be re-exported within three months of the event's conclusion.

MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 18th January, 2022

Notification No. 1/2022-Customs

G.S.R. 26(E). - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (2) of the Table below and falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India by All India Football Federation for the purpose of organising the AFC Women’s Asian Cup India, 2022, from the whole of the duty of customs leviable thereon which is specified in the said First Schedule and from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act, subject to the conditions specified in the corresponding entry in column (3) of the said Table.

TABLE

S. No.

Items

Conditions

(1)

(2)

(3)

The following goods:

i. Kelme Referee kits, ball boy uniform and match-day bibs

ii. Competitions goods shipped using Aramex

iii. Molten official match balls

iv. Kelme AFC delegations / volunteers attire

v. Country Flags

vi. Sleeves Badges

vii. WAC mini-Trophy

a) The importer, at the time of clearance of the goods, produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the case may be, from the Director or Deputy Secretary (Sports), Department of Sports, the Ministry of Youth Affairs and Sports, Government of India, indicating that the said goods are required in relation to the AFC Women’s Asian Cup India, 2022.

b) The importer, at the time of clearance of the goods, furnishes an undertaking that, –

i. all such goods, excluding gift items, souvenirs, mementoes shall be re-exported within three months from the date of conclusion of AFC Women’s Asian Cup India, 2022.

ii. a utilisation certificate for the goods consumed shall be furnished from the Director or Deputy Secretary (Sports), the Department of Sports, the Ministry of Youth Affairs and Sports, Government of India, within three months from the date of conclusion of AFC Women’s Asian Cup India, 2022.

[F. No. CBIC-190354/4/2022-TRU]

GAURAV SINGH, Dy. Secy.

FAQ :

Goods imported for the purpose of organising the AFC Women's Asian Cup India 2022 are exempted from customs duty and integrated tax (IGST).

The exemption is for goods imported by the All India Football Federation for the AFC Women's Asian Cup India 2022.

The exemption covers items such as Kelme Referee kits, ball boy uniforms, match-day bibs, competition goods, official match balls, AFC delegation attire, country flags, sleeves badges, and WAC mini-trophies.

The importer must provide a certificate from the Department of Sports confirming the goods are for the tournament and give an undertaking to re-export non-gift items within three months of the event's conclusion, or provide a utilisation certificate for consumed goods.

All such goods, excluding gift items, must be re-exported within three months from the date of conclusion of the AFC Women's Asian Cup India 2022.