The Central Board of Indirect Taxes and Customs (CBIC) has notified that no Customs Duty payable on goods imported into India by All India Football Federation for organising AFC Women’s Asian Cup India, 2022.
The government empowered under sub-section (1) of section 25 of the Customs Act, 1962 exempted the goods falling under the First Schedule to the Customs Tariff Act, 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.
The goods namely Kelme Referee kits, ball boy uniform and match-day bibs, Competitions goods shipped using Aramex, Molten official match balls, Kelme AFC delegations volunteers attire, Country Flags, Sleeves Badges, WAC mini-Trophy shall be exempted on the condition that 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.
Further, the importer, at the time of clearance of the goods, furnishes an undertaking that, 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 and 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.
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