seeks to exempt BCD and IGST on goods imported for AFC Womens Asian Cup 2022

## Policy Analysis Report: Customs Duty Exemption for AFC Women's Asian Cup India, 2022 **1. Executive Summary:** This report analyzes a notification from the Ministry of Finance, Department of Revenue, issued on January 18, 2022. The notification provides a customs duty exemption for specific goods imported into India by the All India Football Federation (AIFF) for the purpose of organizing the AFC Women's Asian Cup India, 2022. The exemption covers both customs duty and integrated tax, subject to specific conditions outlined in the notification. This policy aims to facilitate the successful organization of the tournament by reducing the financial burden associated with importing necessary equipment and materials. **2. Introduction:** This report provides an overview and analysis of Notification No. 1/2022-Customs, G.S.R. 26(E), issued by the Ministry of Finance, Department of Revenue, on January 18, 2022. The report aims to inform stakeholders about the policy's objective, key provisions, implementation aspects, and expected outcomes, based solely on the text of the notification. **3. Policy Overview:** This is a *new* policy. * **Core Objective(s):** The core objective, as stated in the text, is to exempt specific goods imported by the All India Football Federation (AIFF) for organizing the AFC Women's Asian Cup India, 2022, from customs duty and integrated tax. The policy explicitly states that this exemption is deemed necessary in the public interest. **4. Background and Rationale:** This is a *new* policy. * The policy likely addresses the need to reduce the costs associated with importing goods necessary for the successful organization of a major international sporting event. By providing a customs duty exemption, the government aims to alleviate the financial burden on the AIFF, enabling them to allocate resources more effectively towards the tournament's organization and promotion. Without this exemption, the cost of importing essential items could potentially hinder the AIFF's ability to host a successful and high-quality event. **5. Key Provisions / Changes:** This is a *new* policy. The notification establishes the following key provisions: * **Duty Exemption:** Goods specified in column 2 of the provided table are exempt from the whole of the customs duty leviable under the First Schedule to the Customs Tariff Act, 1975, and from the whole of the integrated tax leviable under subsection 7 of section 3 of the said Customs Tariff Act. * **Eligible Importer:** The exemption applies only when goods are imported into India by the All India Football Federation (AIFF). * **Purpose:** The goods must be imported for the purpose of organizing the AFC Women's Asian Cup India, 2022. * **Eligible Goods:** The exemption covers the following goods: * Kelme Referee kits, ball boy uniform and matchday bibs. * Competitions goods shipped using Aramex India. * Molten official match balls. * Kelme AFC delegations volunteers attire * Country Flags * Sleeves Badges * WAC miniTrophy * **Conditions:** The exemption is subject to the following conditions: * The importer must produce a certificate from the Director or Deputy Secretary Sports, Department of Sports, the Ministry of Youth Affairs and Sports, Government of India, indicating that the goods are required in relation to the AFC Women's Asian Cup India, 2022, at the time of clearance of the goods to the Assistant Commissioner of Customs or Deputy Commissioner of Customs. * The importer must furnish an undertaking at the time of clearance that: * all such goods, excluding gift items, souvenirs, mementoes shall be re-exported within three months from the date of conclusion of AFC Womens Asian Cup India, 2022. * 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 Womens Asian Cup India, 2022. **6. Target Audience and Stakeholders:** The primary target audience and stakeholders directly affected by this policy are: * **All India Football Federation (AIFF):** As the designated importer and organizer of the AFC Women's Asian Cup India, 2022, the AIFF is the direct beneficiary of the customs duty exemption. * **Ministry of Youth Affairs and Sports, Government of India (Department of Sports):** This ministry is responsible for issuing certificates and utilization certificates, thus playing a key role in implementation. * **Customs Authorities (Assistant Commissioner of Customs or Deputy Commissioner of Customs):** These authorities are responsible for verifying the required documentation and ensuring compliance with the conditions of the exemption. * **Aramex India:** As mentioned in the document as shipper of competition goods **7. Implementation Aspects (Inferred):** Based on the text, the following implementation aspects can be inferred: * **Responsible Agency/Bodies:** * Ministry of Finance (Department of Revenue) is the issuing authority. * Central Board of Indirect Taxes and Customs (CBIC) indirectly through notification number. * AIFF is responsible for importing goods and complying with the conditions. * Ministry of Youth Affairs and Sports (Department of Sports) is responsible for issuing certificates and utilization certificates. * Customs Authorities are responsible for verification and enforcement. * **Timelines/Procedures:** * The exemption is applicable for goods imported for the AFC Women's Asian Cup India, 2022. * The AIFF must obtain a certificate from the Ministry of Youth Affairs and Sports (Department of Sports) *at the time of clearance*. * The AIFF must furnish an undertaking *at the time of clearance*. * Re-export of specified goods (excluding gifts, souvenirs, mementos) within three months of the conclusion of the AFC Women's Asian Cup India, 2022. * Submission of a utilization certificate from the Ministry of Youth Affairs and Sports (Department of Sports) within three months of the conclusion of the AFC Women's Asian Cup India, 2022. **8. Expected Outcomes / Impact of Changes:** This is a *new* policy. The likely intended outcomes of this policy are: * **Reduced Financial Burden on AIFF:** The customs duty exemption will lower the cost of importing necessary goods, allowing the AIFF to allocate resources more effectively to other aspects of tournament organization. * **Successful Organization of AFC Women's Asian Cup India, 2022:** By facilitating the import of essential equipment and materials, the policy aims to contribute to the overall success of the tournament. * **Promotion of Sports in India:** Supporting the hosting of international sporting events contributes to the promotion of sports and enhances India's reputation as a sporting destination. **9. Conclusion:** The Notification No. 1/2022-Customs, G.S.R. 26(E) provides a significant customs duty exemption for goods imported by the AIFF for organizing the AFC Women's Asian Cup India, 2022. This policy is designed to facilitate the successful organization of the tournament by reducing the financial burden on the AIFF, ultimately contributing to the promotion of sports in India. The key is compliance with the conditions regarding certification, undertakings, re-export, and utilization certificates to ensure the exemption is applied correctly.

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