Executive Summary:
This notification, No. 332025-Customs, amends the notification No. 14694-Customs of 1994, regarding customs duties. It introduces a new serial number, 10A, in the table of the original notification, concerning horses for polo, and outlines specific conditions for duty exemptions. The notification comes into force on July 19, 2025.
Key Points / Main Content:
Amendment to Notification No. 14694-Customs (1994):
* A new entry, 10A, is added to the table within the notification.
Horses for Polo Import Conditions:
* **Eligible Importers:** The exemption applies to:
* Polo Teams of the Indian Army/Navy.
* Polo teams of Central Armed Police Forces (CAPFs).
* Civilian polo teams participating in the Indian National Championship (14 Goals) or equivalent.
* Individual players (male/female) who are active Indian Polo Association (IPA) members for at least five years and fall under specific handicap categories (Senior Male/Female: 1 handicap & above; Junior Male/Female: participated in Junior National Championship, playing member of winner/runner-up/top four teams).
* **Required Documentation:** Importers must present a certificate from a Deputy Secretary (or higher) in the Department of Youth Affairs and Sports, Ministry of Youth Affairs and Sports, Government of India.
* **Certificate Details:** The certificate must include the importer's name and address, the description/quantity/value of the horses, and confirmation that the importer meets the quantity limits.
* **Import Limits:**
* Teams: Up to 30 horses every 2 years.
* Individual Players: Up to 6 horses every 3 years.
* **Licensing Conditions:** Imports are subject to licensing conditions imposed by the Directorate General of Foreign Trade.
Effective Date:
* This notification comes into effect on July 19, 2025.
Impact Analysis:
Government of India (Ministry of Finance, Department of Revenue):
* Impact: Responsible for implementing and monitoring the amended customs regulations.
* Action Required: Update customs procedures and inform relevant officers about the new provisions.
Assistant/Deputy Commissioners of Customs:
* Impact: Responsible for verifying documentation and ensuring compliance with the new regulations at the time of import.
* Action Required: Verify the certificate from the Department of Youth Affairs and Sports and ensure that the importer meets all specified conditions.
Department of Youth Affairs and Sports, Ministry of Youth Affairs and Sports:
* Impact: Responsible for issuing certificates to eligible importers.
* Action Required: Establish a process for verifying eligibility and issuing certificates, ensuring compliance with the notification's requirements.
Polo Teams (Indian Army, Indian Navy, CAPFs, Civilian) and Individual Polo Players:
* Impact: Potential beneficiaries of reduced customs duties on imported polo horses, subject to meeting the specified conditions.
* Action Required: Obtain the required certificate from the Department of Youth Affairs and Sports and comply with all import regulations and licensing conditions.
Directorate General of Foreign Trade:
* Impact: Responsible for setting and enforcing licensing conditions for the import of horses for polo.
* Action Required: Ensure the import licensing conditions are aligned with the new customs notification.
Key Entities Referenced
Customs Act, 1962: The Act under which the powers are conferred to make amendments in notifications related to customs duties.
Central Government: The governing body responsible for making amendments related to customs duties.
Ministry of Finance: The ministry under which the Department of Revenue operates, responsible for the notification.
Department of Revenue: The department within the Ministry of Finance that issued the notification.
Indian Army: One of the Polo Teams eligible for the import of Horses for Polo.
Indian Navy: One of the Polo Teams eligible for the import of Horses for Polo.
Central Armed Police Forces: One of the Polo Teams eligible for the import of Horses for Polo.
Indian Polo Association: Governing body for Polo in India.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-18072025-264790
xxxGIDHxxx
CG-DLxx-ExG-I1D8E0x7x2x0 25-264790
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 434] नई दिल्ली, िुक्रिार, िुलाई 18, 2025/आषाढ़ 27, 1947
No. 434] NEW DELHI, FRIDAY, JULY 18, 2025/ASHADHA 27, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 18 िुलाई, 2025
स.ं 33/2025-सीमािल्ु क
सा.का.जन. 477(अ).— सीमा शुल्क अधिधियम, 1962 (1962 का 52) की िारा 25 की उप-िारा (1) द्वारा प्रदत्त
शधियों का प्रयोग करते हुए, केन्द र सरकार, इस बात स े संतुष्ट होत े हुए दक ऐसा करिा जिधित म ें आवश्यक ि,ै एतिद्वारा,
भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना संख् या 146/94-सीमाशुल्क, ददिाांक 13 जलु ाई, 1994 जिसे
सा.का.जन. 575(अ), ददिाांक 13 जुलाई, 1994 के तहत भारत के रािपत्र, असाधारण, भाग ।।, खडं 3, उप-खडं (i) म ें
प्रकाजित दकया गया था, में और आग ेभी जनम्न जलजखत संिोधन करती ह,ै यथा:-
4792 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
उि अधिसूचिा म,ें सारणी म,ें क्रम संख्या 10 और उससे सांबांधित प्रधवधियों के पश्चात,् जनम्नजलजखत क्रम सख्ं या और प्रजिजष्टया ं
अंतःस्ट्थाजपत की िाएगं ी, अर्ाात् :
(1) (2) (3)
“10क. पोलो के घोडे (क) यदि जनम्न में से दकसी के द्वारा आयात दकया गया हो:
(i) भारतीय सेना एि ंभारतीय नौसेना की पोलो टीमें;
(ii) केंरीय सिस्त्र पुजलस बलों (CAPFs) की पोलो टीमें;
(iii) ऐसी असैन्दय पोलो टीमें, जिन्दहोंने भारतीय राष्ट्रीय चैजम्पयनजिप (14 गोल)
या भारतीय पोलो संघ (IPA) द्वारा मान्दयता प्राप्त दकसी अन्दय 14 गोल स्ट्तर
की प्रजतयोजगता में भाग जलया हो;
(iv) व्यजिगत जखलाडी (पुरुष एि ंमजहला), िो भारतीय पोलो संघ (IPA) के
गत पांच िषों से सदक्रय सिस्ट्य रहे हों, और जनम्नजलजखत श्रेजणयों में आते
हों:
1. िररष्ठ पुरुष जखलाडी — जिनका हैंडीकैप +1 या उससे
अजधक हो;
2. िररष्ठ मजहला जखलाडी — जिनका हडैं ीकैप –1 या उससे
अजधक हो;
3. कजनष्ठ पुरुष जखलाडी — जिन्दहोंने िूजनयर राष्ट्रीय
चैजम्पयनजिप में भाग जलया हो और जििेता या
उपजििेता टीम के जखलाडी सिस्ट्य रह ेहों;
4. कजनष्ठ मजहला जखलाडी — जिन्दहोंने िूजनयर राष्ट्रीय
चैजम्पयनजिप में भाग जलया हो और िीषष चार टीमों में से
दकसी की जखलाडी सिस्ट्य रही हों।
(ख) आयातक, माल के आयात के समय सीमा शुल्क उपायुि या सिायक आयुि को भारत
सरकार के युवा कायषक्रम एव ांखेल मांत्रालय के युवा कायषक्रम एव ांखेल धवभाग के उप सधचव
या उससे उच्च पदाधिकारी द्वारा धिगात प्रमाण-पत्र प्रस्तुत करेगा, धजसमें धिम्नधलधखत
धववरण िोंग—े
(i) आयातक का नाम एि ंपता;
(ii) उि माल का जििरण, मात्रा एि ंमूल्य;
(iii) आयातक जनम्नजलजखत मात्रा सीमा और आयात की आिृजत्त की ितों को पणू ष
करता ह:ै
1. टीमों के मामले में, हर 2 िषों में अजधकतम 30 घोडे;
2. व्यजिगत जखलाजडयों के मामले में, हर 3 िषों में अजधकतम 6 घोडे; और
(ग) उि आयात, धवदेश व्यापार मिाधिदेशालय द्वारा लगाए गए अिुज्ञापि शतों के अिीि
िोंगे।”[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
2. यि अधिसूचिा 19 जलु ाई, 2025 स े प्रभाव म ेंआएगी।
[फा. स.ां सीबीआईसी-190355/24/2025-टीआरय]ू
िीरज शमा,ा अवर सधचव
नोट: प्रधान अजधसूचना संख् या 146/94-सीमा शल्ु क, ददिाांक 13 जुलाई, 1994 को सा.का.जन. 575(अ), ददिाांक 13 जलु ाई,
1994 के तहत भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (i) म ेंप्रकाजित दकया गया था और इसम ेंअंजतम
बार अजधसूचना संख्या 10/2023-सीमा शल्ु क, ददिाांक 1 फरवरी, 2023 जिस े सा.का.जन. 75(अ), ददिाांक 1 फरवरी,
2023 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में प्रकाजित दकया गया था, के द्वारा संिोधन
दकया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 18th July, 2025
No. 33/2025-Customs
G.S.R. 477(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do,
hereby makes the following further amendments in the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 146/94-Customs, dated the 13th July, 1994, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 575 (E), dated the 13th July, 1994, namely: -
In the said notification, in the TABLE, after serial number 10 and the entries relating thereto, the following
serial number and entries shall be inserted, namely: -
(1) (2) (3)
“10A. Horses for polo (a) If imported by,
(i) Polo Teams of Indian Army & Indian Navy;
(ii) Polo teams of Central Armed Police Forces;
(iii) Civilian polo teams that have participated in the Indian
National Championship (14 Goals) or any other 14 Goal
level tournament recognized by the Indian Polo
Association (IPA);
(iv) Individual Players- (male & female) who have been active
members of the Indian Polo Association (IPA) for at least
five years, falling under the following categories:
A. Senior Players (Male) +1 handicap & above;
B. Senior Players (Female) -1 handicap & above;
C. Junior Players (Male)-Should have participated
in Junior National Championship and been a
playing member in the winner or runners-up
team;
D. Junior Player (Female). Should have participated
in the Junior National Championship and been a
playing member in the top four teams;
(b) The importer, at the time of importation of the goods, produces a
certificate to the Assistant Commissioner of Customs or Deputy
Commissioner of Customs, from an officer not below the rank of4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Deputy Secretary in the Department of Youth Affairs and Sports,
Ministry of Youth Affairs and Sports, Government of India indicating–
(i) the name and address of the importer;
(ii) the description, quantity and value of the said goods;
(iii) that the importer satisfies the following conditions regarding
quantity limit and periodicity of import:
A. in case of teams, up to 30 horses every 2 years;
B. in case of individual players, up to 6 horses every 3 years;
and
(c) the imports are subject to the licensing conditions imposed by
Directorate General of Foreign Trade.”
2. This notification shall come into force from 19th July, 2025.
[F. No. CBIC-190355/24/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Note: The principal notification No. 146/94-Customs, dated the 13th July, 1994, was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 575(E), dated the 13th July, 1994 and was
last amended vide notification No. 10/2023-Customs, dated the 1st February, 2023, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 75(E), dated the 1st February, 2023.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.