Customs - Exemption to Goods imported for J&K Relief
GOVERNMENT has exempted imported goods intended for donation for the relief and rehabilitation of the people affected by the floods in the State of Jammu and Kashmir from the whole of the duty of customs and the whole of additional duty of customs subject to the conditions:-
(i) that it is certified by the importer on the relevant clearance documents that the goods are intended to be donated for the relief and rehabilitation of the people affected by the floods in the said State free of cost;
(ii) that the said imported goods are sent to the Central Government, the Government of Jammu and Kashmir; or as the case may be, the relief agencies of the Central Government, the Government of Jammu and Kashmir including the relief agencies duly approved by the Central Government or the Government of Jammu and Kashmir for the purpose; and
(iii) that the importer produces before the Deputy Commissioner or the Assistant Commissioner of Customs, as the case may be, within six months from the date of importation of the said goods or within such extended period as the said officer may allow, a certificate from the District Magistrate of the affected area in the State of Jammu and Kashmir that the said goods have been donated for use for the aforesaid purpose.
The notification is valid upto and inclusive of the 31st March, 2015.
Notification No.,Dated: December 11, 2014