Gifts and Donations - Exemption to specified free gifts, donations, relief and rehabilitation material imported by charitable organisations, Red Cross Society, CARE and G.O.I.

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Exemption to specified free gifts, donations, relief and rehabilitation material imported by charitable organizations, Red Cross Society, CARE and Government of India Notification No. 148/94-Customs 13-7-1994 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods (hereinafter referred to as the said goods) of the description specified in column (2) of the Table hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from the whole of the duty of customs leviable thereon under the said First Schedule and from the whole of the additional duty leviable thereon under section 3 of the second mentioned Act subject to the conditions specified in column (3) against each serial number in column (1) of the said Table. Table S. No. Description of goods Conditions (1) (2) (3) 1. The following goods :- (1) Foodstuffs (2) Medicines (3) Medical stores of perishable nature (4) Clothing (5) Blankets by exchange the said goods are (i) the said goods have been imported by a charitable organization in India as free gift to it from abroad or purchased out of donations received abroad in it; foreign free (ii) distribution to the poor and the needy without any distinction of caste, creed race; or (iii) the importer, at the time of the said goods :- importation of the (a) produces a certificate Assistant Commissioner of Customs for to the fides of from the State Government concerned or from person or institution specified by the Central Board of Excise and Customs certifying that it is a bonafide organization engaged in relief work and in the distribution of relief supplies to the poor and the needy without any distinction of caste, creed or race; or (b) otherwise satisfies the Assistant Commissioner in this regard; (iv) the Assistant Commissioner is satisfied, having regard to the activities and bona importing organization, the area of its operations; its financial resources; the status of the donor, the nature, value and quantity of the goods imported; the food and sartorial habits of the people amongst whom the imported goods are to be distributed; the goods are bonafide gifts for free distribution to the poor and the needy without any distinction of caste, creed or race; (v) the importer gives an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs to the effect that he would furnish from the State Government concerned or from person or institution specified by the Central Board of Excise and Customs within six months from the date of importation of the said goods or such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow, a certificate stating that the said goods have been distributed to the poor and the needy, free of cost that 2. Goods imported by the Indian Red Cross Society 3. Drugs, medicines and medical equipments without any distinction of caste, creed or race; (vi) where the said goods have been purchased out of donations received abroad the organization has been permitted to maintain an account abroad by the Reserve Bank of India for the purpose of receiving funds donated overseas. foreign exchange, in to the At the time of importation, the importer produces Assistant Commissioner of Customs or Deputy Commissioner of Customs a certificate from the Secretary General, Indian Red Cross Society, to the effect that the goods in question are required for purposes of relief to distressed persons Leak (i) The said goods are required for the treatment of the victims of the Bhopal Disaster; Gas (ii) the importer produces, at the time and place of clearance, a certificate from an officer of the Government of Madhya Pradesh not below the rank of a Joint Secretary to that Government, to the effect that the specified drugs, medicines and medical equipments are for the treatment of the required the Bhopal Gas Leak victims of Disaster, such drugs, that medicines and medical equipments are likely to be so used within three months their importation; (iii) the importer gives an undertaking to the effect that he would furnish a the date of from and to from an officer of the certificate Government of Madhya Pradesh not below the rank of a Joint Secretary to that Government the Assistant Commissioner of Customs or Deputy Commissioner of Customs within six months from the date of importation of such drugs, medicines and medical equipments or such extended period as the Assistant Commissioner of Customs may allow, certifying that the drugs, medicines and medical equipments have used. Explanation. "Bhopal Gas Leak Disaster" means the occurrence on the 2nd and 3rd days of December, 1984, which involved the release of highly noxious and abnormally dangerous gas from a plant in Bhopal (being a plant of the Union Carbide India Limited, a the Union Carbide subsidiary of Corporation, U.S.A.) and which resulted in loss of life and damage to property on an extensive scale. been - so 4. (i)Gift commodities imported by for cooperative American RELIEF Everywhere, incorporated, since renamed as for Cooperative and Assistance Relief Everywhere incorporated, (hereinafter referred to as C A R E ) o r it’s for The importer, at the time of import, gives an undertaking that the gift free commodities are either distribution, or the proceeds thereof through monetization, permitted by the Department of Women & Child Development, Government of India is retained by CARE in India in a separate account and the full amount utilized for purely developmental projects relating to social sector as approved and implemented by the said Department. The importer, at the time of import, distributing Organizations, the approved by of Government India, under the Agreement between President of India and CARE. and (ii)Supplies equipment imported by CARE or its distributing Organizations, the approved by of Government India, under the Agreement between President of India and CARE; and and (iii)Supplies for the equipment official use of the officers of CARE Goods imported into the India for purposes of relief and rehabilitation. 5. gives an undertaking that the supplies and the equipment, when no longer required for the purposes for which they were imported, will be exported out of India and that the imported supplies and equipment are not meant for the personal use of the officers of CARE or its distributing organizations and, further, that any of the supplies or equipment shall not be passed on to a third party by way of sale or otherwise in contravention of the said Agreement. (i) The said goods are imported into India in accordance with the terms of any agreement in force between the Government of India and any foreign Government providing for duty-free entry of such goods into India; and (ii) the goods so imported shall not be sold or otherwise disposed of in India except with the prior approval of, and on fulfillment of such conditions as may be imposed by, the Government in this behalf. 6. Articles of food and The goods are supplied as free gifts to edible material (i) Articles donated to the Government of India for use of defence personnel (ii) Articles including bullion donated to the National Defence Fund the Government of India, either by the the United agencies approved by the Nations Organization or by European Economic Community. The articles donated were deposited with the Indian Mission in the country of export and dispatched by that Mission to the Government of India or to such officer or officers as that Government may specify in this behalf. under Goods, gifted free of a cost bilateral agreement between the Government of India and Foreign Government a - 7. 8. Notification No. 148/94-Cus., dated 13-7-1994 as amended by Notification No. 173/94-Cus., dated 6-10-1994; No. 101/95-Cus., dated 26-5-1995 and No. 48/96-Cus., dated 23-7-1996 and No.108/2001-Cus. dated 16.10.2001.

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