Both Basic and IGST on Sports Goods Imported for FIFA (under 17
World Cup India 2017) Exempted subject to Re-Export in Three Months
[Ref: Notification No.75/2017-Customs
dated 13 September 2017]
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 exempts the goods of the
description
specified in column (2) of the Table
below and falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for the purpose of organising
the Federation Internationale de Football Association (FIFA) under17 World Cup India, 2017, 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
specified in the corresponding entry in
column (3) of the said Table.
|
Table |
||
|
S.No |
Items |
Condition |
|
(1) |
(2) |
(3) |
|
1. |
The following goods: (i) All sports goods,
sports equipment and
sports requisites; fitness equipments;
team uniform/ clothing;
spares, accessories and
consumables of the same. (ii) Doping control equipment.
(iii) First aid kits. (iv) Satellite phones/GPS, paging communication systems
and other communication
equipments; video/plasma screen, electronic score board for display; time control
devices, stop watches;
timing, scoring and result
management systems, marquees, tents and other IT equipment such
as projectors, printers, computers, smartphones, routers, etc. (v) Food stuff, energy drinks, isotonic,
tonic water. (vi) Pharmaceuticals and
medical consumables. (vii) Training, medical or other equipment for
use in the event. (viii) Dining/kitchen
items,
office consumables, stationery
and gift items,
souvenirs, mementoes etc. (ix) Uniforms/clothing material and
other sports apparels as well as sewing machines. (x) Goods for display/ exhibition/stalls/ reception etc. (xi) All
others goods including but not limited
to trophies, medals, prizes
(such as golden boot/ glove), etc. |
(a) Imported by
any
of the persons specified in the List below in relation to
the FIFA under 17 World Cup India,
2017. (b) 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 (Sports), Department
of Sports, the Ministry
of Youth Affairs
and Sports, Government of India,
indicating – (i) the name and
address of the importer
and the description, quantity and value of the said goods;
and (ii) that the said goods are required for
the purpose specified in condition (a)
above. (c) The importer, at the time of clearance
of the goods, furnishes an undertaking that,- (i) all such goods,
excluding
gift
items, souvenirs,
mementoes shall be re-exported within three months
from the date of conclusion of
FIFA under 17 World Cup India,
2017. (ii) a utilisation certificate for the
goods consumed shall be furnished
from the Director (Sports),
the Department of Sports,
the Ministry
of Youth Affairs and Sports, Government of India, within three
months from the date of conclusion
of FIFA under 17 World Cup India, 2017. |
|
2. |
Broadcast equipments and supplies used
in organising and
during the event. |
a) Imported by FIFA Host Broadcasters
in relation to the FIFA under 17 World Cup India, 2017. b) 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 (Sports),
the Department of
Sports, the Ministry
of Youth Affairs
and Sports, Government
of India, indicating – (i) the name and address of the importer and the description, quantity and value of the said goods;
and (ii) that the said goods are required for
the purpose specified in condition
(a) above. c) The importer, at the time of clearance
of the goods, furnishes an undertaking
that all such goods shall be re-
exported within three months
from the conclusion of FIFA under
17 World Cup India, 2017. |
|
3. |
Furniture and fixtures/ fittings, power
generation and distribution systems,
air conditioning equipment. |
a) Imported by
any
of the persons specified in the List below in relation to
the FIFA under 17 World Cup India,
2017. b) 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 (Sports), the Department of
Sports, the Ministry
of Youth Affairs
and Sports, Government of India,
indicating – (i) the name and
address of the importer
and the description, quantity and value of the said goods;
and (ii) that the said goods are required for
the purpose specified in condition (a)
above. c) The importer, at the time of clearance
of the goods, furnishes an undertaking that
all such goods shall be re-exported
within three months from the conclusion of FIFA under 17
World Cup India, 2017. |
|
List |
|
|
S. No. |
Importer [entities
and individuals] |
|
1 |
FIFA and FIFA Subsidiaries |
|
2 |
FIFA Confederations |
|
3 |
Participating FIFA Member
Associations, including Hosting Association |
|
4 |
FIFA Contractors (including FIFA Host
Broadcasters) |
|
5 |
FIFA staff and officials
and members of the FIFA delegation,
including match officials |
|
6 |
FIFA Confederations and FIFA
Member Associations
staff and officials |
|
7 |
FIFA Listed Individuals |
[F.
No.354/78/2012-TRU-Pt I]