Govt exempts Customs Duty on Polo Horse Imports for Recognized Teams and Players [Read Notification]
The Finance Ministry exempts customs duty on polo horse imports for recognized teams and eligible players. Know the eligibility
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The Ministry of Finance (Department of Revenue) issued Notification No. 33/2025-Customs, dated July 18, 2025, announcing an important change in customs rules. The notification grants customs duty exemption for the import of polo horses under specific conditions, benefiting recognized polo teams and eligible individual players across India. This new exemption has been introduced...
The Ministry of Finance (Department of Revenue) issued Notification No. 33/2025-Customs, dated July 18, 2025, announcing an important change in customs rules. The notification grants customs duty exemption for the import of polo horses under specific conditions, benefiting recognized polo teams and eligible individual players across India.
This new exemption has been introduced by amending an earlier notification (No. 146/94-Customs) originally issued in 1994. The decision has been made in the public interest, under the powers given by Section 25(1) of the Customs Act,1962.
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Who Can Benefit from the Exemption?
According to the updated rules, the following categories are eligible to import polo horses without paying customs duty:
- Polo Teams of the Indian Army and the Indian Navy
- Polo Teams of Central Armed Police Forces (CAPFs)
- Civilian Polo Teams that have participated in:
- The Indian National Championship (14 Goal), or
- Any other 14-goal level tournament recognized by the Indian Polo Association (IPA)
- Have been active IPA members for at least 5 years
- Fall into one of the following recognized categories:
- Senior Male Players with a +1 handicap or above
- Senior Female Players with a -1 handicap or above
- Junior Male Players who played in the Junior National Championship and were part of a winner or runner-up team
- Junior Female Players who played in the Junior National Championship and were part of one of the top four teams
- Individual Polo Players (Male and Female) who:
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Conditions for Availing the Exemption
To qualify for the customs duty exemption, importers must:
- Submit a certificate at the time of import to the Assistant or Deputy Commissioner of Customs
- The certificate must be issued by an officer of at least the Deputy Secretary rank from the Ministry of Youth Affairs and Sports
- The certificate must include:
- Name and address of the importer
- Description, quantity, and value of the horses
- Confirmation that the importer meets the quantity and time limits set by the government
Quantity and Time Limits
- Teams can import up to 30 horses every 2 years
- Individual players can import up to 6 horses every 3 years
All imports must follow any licensing conditions imposed by the Directorate Generalof Foreign Trade (DGFT). The notification will come into force from July 19, 2025.
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