**Executive Summary**
Notification No. 24/2026-Customs, issued by the Ministry of Finance on July 3, 2026, grants a full exemption from customs duty and integrated tax for specific animals imported from the United Kingdom for events and public functions. The notification establishes strict conditions for identification, bonding, and re-exportation, effective from July 15, 2026. Importers must comply with declaration requirements and adhere to a six-month re-export deadline unless specific extensions are granted.
**Key Points / Main Content**
**Exemption Scope and Eligibility**
* **Tax Relief:** Provides total exemption from basic customs duty and integrated tax for goods specified in Schedule I when imported into India.
* **Eligible Goods:** Specifically covers animals (such as police dogs, sniffer dogs, or guide dogs) imported from the UK under the Comprehensive Economic and Trade Agreement for shows, exhibitions, contests, and public functions.
**Documentation and Financial Security**
* **Mandatory Declaration:** Importers must submit a declaration in the format prescribed in Schedule II at the time of filing the Bill of Entry.
* **Bond Requirements:** Importers are required to execute a bond equal to the value of the goods.
* **Financial Guarantees:** A bank guarantee or cash deposit equal to 110% of the applicable duty must be provided.
* **Guarantee Exemptions:** The requirement for bank guarantees or cash deposits is waived for imports by Central/State Governments, Union Territory Administrations, Diplomatic Missions, and notified International Organizations.
**Operational Restrictions and Identification**
* **Site Restrictions:** Goods cannot be removed from the specified event venue without prior permission from the Deputy or Assistant Commissioner of Customs.
* **Identification:** Imported goods must be capable of clear identification at the time of re-export, following procedures specified by Customs authorities.
**Re-exportation and Home Consumption**
* **Timeline:** Goods must generally be re-exported within six months from the date of the clearance order.
* **Extensions:** For government or diplomatic imports, the Commissioner of Customs may extend the re-export period in six-month increments, up to a maximum of two years.
* **Home Consumption Option:** Goods may be cleared for home consumption before the re-export deadline upon payment of applicable duties and interest.
**Impact Analysis**
**Importers (Private and Commercial)**
**Impact**
They benefit from full tax and duty exemptions for qualifying animal imports but are subject to strict financial liabilities through bonds and guarantees.
**Action Required**
Must file Schedule II declarations, provide a 110% duty guarantee, and ensure animals are re-exported within the six-month window to avoid penalties or duty payments.
**Government Bodies and Diplomatic Missions**
**Impact**
These entities enjoy a simplified import process as they are exempt from furnishing bank guarantees or cash deposits.
**Action Required**
Must file the required declarations and, if necessary, apply for extensions if the animals need to remain in India beyond the initial six-month period.
**Customs Authorities (Deputy/Assistant Commissioners)**
**Impact**
Responsible for the oversight, identification, and tracking of exempted imports to ensure compliance with the trade agreement.
**Action Required**
Must verify declarations at the time of entry, monitor event locations, approve any movement of goods, and process applications for re-export extensions.
Key Entities Referenced
Customs Act, 1962: The primary legislation under which the Central Government exercises powers (Section 25) to grant exemptions from customs duties in the public interest.
Comprehensive Economic and Trade Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India: The bilateral trade pact that defines the scope of this policy, specifically regarding the import of animals for public events, shows, and official functions.
Customs Tariff Act, 1975: The law used to determine the rates of customs duty and integrated tax from which the imported goods are being exempted.
Central Board of Indirect Taxes and Customs (CBIC): The regulatory body under the Ministry of Finance responsible for issuing and administering this customs notification.
United Nations (Privileges and Immunities) Act, 1947: Referenced legislation used to exempt notified international organizations from furnishing bank guarantees or cash deposits for these imports.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-03072026-274067
CG-DxLx-xEG-I0D3H0x7x2x0 26-274067
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3477] नई दिल्ली, िुक्रिार, िुलाई 3, 2026/आषाढ 12, 1948
No. 3477] NEW DELHI, FRIDAY, JULY 3, 2026/ASHADHA 12, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 3 िुलाई, 2026
स.ं 24/2026-सीमा िल्ु क
का.आ. 3612(अ).— सीमा िल्ु क अजधजनयम, 1962 (1962 का 52) (इसके बाि सीमा िुल्क अजधजनयम के रूप म ें
संिर्भडत) की धारा 25 की उप-धारा (1) द्वारा प्रित्त िजियों का प्रयोग करते हुए, केंद्र सरकार, इस बात से संतष्टु होकर दक
ऐसा करना सािडिजनक जहत में आिश्यक ह,ै एतद्द्वारा अनुसूची-I म ें जनर्िडष्ट िस्ट्तओंु को, िब भारत म ें आयात दकया िाता ह,ै
तो उस पर िेय सीमा िुल्क के पूरे िल्ु क से, िो सीमा िुल्क टैररफ अजधजनयम, 1975 (1975 का 51) की पहली अनुसूची में
जनर्िडष्ट ह ैऔर पुन: जनयाडत और जनम्न ितों के अधीन उि सीमा िुल्क टैररफ अजधजनयम, 1975 की धारा 3 की उप-धारा (7)
के तहत उस पर लगाए िाने िाले परू े एकीकृत कर से छूट प्रिान करती -
(1) दक अनुसूची I म ें जनर्िडष्ट िस्ट्तुएं जनर्िष्टड कायडक्रम म ें प्रििनड या उपयोग के जलए अजभप्रेत है, इसके साथ सलं ग्न अनुसूची II
में जनर्िडष्ट प्रारूप म,ें सीमा िल्ु क उपायुि या सीमा िुल्क के सहायक आयुि, िैसा भी मामला हो, को िस्ट्त ु प्रिेि का जबल
प्रस्ट्तुत करन े के समय आयातक इस आिय की घोषणा प्रस्ट्तुत करेगा;
5006 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(2) आयातक िस्ट्तुओं के मूल्य के बराबर एक बांड जनष्पादित करेगा, साथ ही बैंक गारंटी या नकि िमा के बराबर िुल्क का
110% प्रस्ट्तुत करेगा िो िस्ट्तओंु पर िेय होगा, लेदकन इसम ेंजनजहत जनम्न छूट के जलए पात्र होगा:
बिते दक िहा ं आयात केंद्र सरकार, राज्य सरकार, संघ राज्य क्षेत्र प्रिासन, भारत म ें एक रािनजयक जमिन या
संयुि राष्ट्र (जििेषाजधकार और उन्मुजि) अजधजनयम, 1947 (1947 का 46) की धारा 3 के तहत अजधसूजचत दकसी भी
अंतराष्ट्रड ीय संगठन द्वारा दकया िाता ह,ै आयातक को बैंक गारंटी या नकि िमा प्रस्ट्ततु करने की आिश्यकता नहीं होगी।
(3) िस्ट्तु को सीमा िुल्क के उपायुि या सीमा िुल्क के सहायक आयुि की अनुमजत के जबना, िैसा भी मामला हो कायडक्रम
के स्ट्थान से नहीं हटाया िाएगा;
(4) िस्ट्तु पुन: जनयाडत के समय पहचान दकए िाने म ेंसक्षम होगी;
(5) आयातक िस्ट्त ु की उजचत पहचान के जलए प्रदक्रया, िो सीमा िुल्क उपायुि या सीमा िुल्क के सहायक आयुि द्वारा
जिजनर्िडष्ट की िा सकती ह,ै िैसा भी मामला हो का पालन करेगा; तथा
(6) सीमा िल्ु क अजधजनयम की धारा 47 के तहत िारी की गई िस्ट्तु की जनकासी की अनुमजत िेने िाले आिेि की तारीख स े
छह महीन े की अिजध के भीतर िस्ट्तु को दफर से जनयाडत दकया िाएगा:
बिते दक िहा ं आयात केंद्र सरकार, राज्य सरकार, संघ राज्य क्षेत्र प्रिासन, भारत म ें एक रािनजयक जमिन या
संयुि राष्ट्र (जििेषाजधकार और उन्मुजि) अजधजनयम, 1947 (1947 का 46) की धारा 3 के तहत अजधसूजचत दकसी भी
अंतराष्ट्रड ीय संगठन द्वारा दकया िाता है, िहां सीमा िुल्क आयुि, इस संबंध में दकए गए आिेिन पर, इस अिजध को छह
महीने की अिजध के जलए बढा सकता ह ै जिस े सीमा िल्ु क अजधजनयम की धारा 47 के तहत िारी आिेि की तारीख स े हर
बार, लेदकन िो साल से अजधक नहीं बढाया िा सकेगा:
परन्त ु यह भी, दक इस अजधसूचना के अधीन आयाजतत िस्ट्तु को पुन: जनयाडत के जलए अनुमत अिजध की समाजि स े
पहल े दकसी भी तारीख को घरेल ू उपभोग के जलए, ऐसी िस्ट्तु पर लाग ू दकसी भी कानून के अनुसार और सीमा िुल्क के
भुगतान पर, लेदकन इस अजधसचू ना में जनजहत छूट के जलए, लागू ब्याि के साथ प्रिेि दिया िा सकेगा िो ऐसी िस्ट्तु के संबधं
में िेय होगा, ।
2. यह अजधसूचना 15 िलु ाई, 2026 से लागू होगी।
अनसु चू ी – I
िस्ट्त ु
यूनाइटेड क िंगडम ऑफ ग्रेट ब्रिटेन और उत्तरी आयरलडैं ी सर ार और भारत गणराज्य ी सर ार े बीच व्याप आर्थि
और व्यापार समझौते े तहत भारत म ें िोि, प्रदर्िब्रनयों, प्रब्रतयोब्रगताओं, प्रदर्िनों, मनोरिंजन के सार्िजब्रन कायडक्रमों (जैस े
पुब्रलस ुत्ते, खोजी ुत्ते) या मागडििडक ुत्तों े करतब कायडक्रम म ें भाग लने े े ब्रलए आयात क ए गए जानर्र।[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
अनसु चू ी – II
घोषणा
आईईसी सं. ________ रखन े िाले मैं/हम (आयातक का नाम/पता) घोषणा करता ह/ंकरते ह ैं दक जबल ऑफ एंरी स.ं
________ के तहत आयाजतत िस्ट्तुएं/पि ुदिनांक _______ (आयोिन स्ट्थल का जििरण) पर दिनांक_____स_े ______ तक
प्रििडन या उपयोग के जलए अजभप्रेत ह।ैं
________________
(हस्ट्ताक्षर)
_______________
(नाम)
_______________
(पिनाम)
_______________
(िरू भाष स.ं )
_______________
(ईमेल)
दिनांक:
स्ट्थान:
[फा. सं. 15020/2/2021-आईसीडी-सीबीईसी]
इन्द्रिीत पाण्डा, अिर सजचि
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 3rd July, 2026
No. 24/2026-Customs
S.O. 3612(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962) (hereinafter referred to as the Customs Act), the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby exempts the goods specified in Schedule I annexed hereto, when
imported into India, from the whole of the duty of Customs leviable thereon which is specified in the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the integrated tax leviable thereon under sub-section
(7) of section 3 of the said Customs Tariff Act, 1975 subject to re-export and the conditions that, -
(1) the importer shall submit a declaration to the effect that the goods as specified in Schedule I are intended for display
or use in specified event, in the format specified in Schedule II annexed hereto, to the Deputy Commissioner of Customs
or the Assistant Commissioner of Customs, as the case may be, at the time of filing the Bill of Entry;
(2) the importer shall execute a bond equal to the value of the goods along with a bank guarantee or cash deposit equal
to 110% of the duty that would be payable on the goods but for the exemption contained herein:
Provided that where the import is by the Central Government, State Government, Union territory
Administration, a Diplomatic Mission in India or any of the International organisations notified under section 3 of the4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), the importer shall not be required to furnish a bank
guarantee or cash deposit.
(3) the goods shall not be removed from the place of the event, without the permission of the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case may be;
(4) the goods shall be capable of identification at the time of re-exportation;
(5) the importer shall follow the procedure for proper identification of the goods, that may be specified by the Deputy
Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be; and
(6) the goods shall be re-exported within a period of six months from the date of order permitting clearance of the goods
issued under section 47 of the Customs Act:
Provided that where the import is by the Central Government, State Government, Union territory
Administration, a Diplomatic Mission in India or any of the International organisations notified under section 3 of the
United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), the Commissioner of Customs may, on an
application made in this regard, extend this period for a period of six months, each time, but not exceeding two years
from the date of order issued under section 47 of the Customs Act:
Provided further that the goods imported under this notification may on any date before the expiry of the period
allowed for re- export, be entered for home consumption, in accordance with any law applicable to such goods and on
payment of the duties of customs which would be payable in respect of such goods, but for the exemption contained in
this notification, along with the applicable interest.
2. This notification shall come into force on the 15th day of July, 2026.
Schedule – I
Goods
Animals imported for participation in shows, exhibitions, contests, competitions, demonstrations, entertainment,
exercise of public functions (such as police dogs, sniffer dogs) or guide dogs into India under the Comprehensive
Economic and Trade Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland
and the Government of the Republic of India.
Schedule – II
Declaration
I/We (Name/Address of Importer) holding IEC No.________declare that the goods imported under Bill of Entry
No._________ dated _______are intended for display or use at (particulars of the event) to be held at (details of venue)
from_____to _______.
________________
(Signature)
_______________
(Name)
_______________
(Designation)
_______________
(Telephone No.)
_______________
(Email)
Date:
Place:
[F. No. 15020/2/2021-ICD-CBEC]
INDRAJIT PANDA, Under Secy.
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.