Goods Imported for use of SPG - Exemption
Goods imported by the Special Protection Group for operational purposes are exempted from Customs Duty if the importer produces a certificate from an officer in the Ministry of Home Affairs not below the rank of an Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid purposes, as per Notification No. No. 39/96-Customs, dated 23rd July 1996.
This obviously appears self contradictory – goods imported by SPG are exempted if the importer produces a certificate from the Under Secretary in the Home Ministry. Apparently this would mean that the SPG is not the importer and if SPG is not the importer, there is no exemption.
Now how will the Under Secretary in the Home Ministry give a certificate when the SPG works under the Cabinet Secretariat?
These defects have now been rectified.
Now the exemption is for goods imported for the use of Special Protection Group for operational purpose. It is not for the goods imported by SPG, but for the goods imported for use of SPG.
And the certificate is now to be given by the Under Secretary in the Cabinet Secretariat and not the Home Ministry.
The SPG is a Super Special Security Agency to protect the Prime Minister, his immediate family and some other VVIPs. The entire Budget for the Council of Ministers last year was 135 Crores while the Budget for SPG was 154 Crores.
Notification NO. Dated: 21st November, 2008