Import of Goods for display in Trade Fairs and events without payment of Customs Duty

November 07, 2024

Import of Goods for display in Trade Fairs and events without payment of Customs Duty

Conditions: 

1. The importer must submit a Specific declaration, Re- export bond with bank guarantee 10% of duty amount.

Imports by government entities, diplomatic missions, or international organizations are not required to furnish a bank guarantee.

1. The goods must be re-exported within six months from the date of clearance.

1. The re-export period can be extended (up to two years)

Restricted Movement and Identification of Goods:

1. Goods have to be kept at the event venue.

1. At the time of Re- export identification of goods are necessary.  

1. Customs duty along with interest is to be paid by filling home consumption Bill of Entry , If goods are not re-exported.

Schedule I - Goods Covered under this Notification

1. Items for display or use at events.
2. Decorative and construction materials for temporary stands.
3. Publicity materials like posters, catalogues, or audio visual aids.
4. Educational, scientific, or cultural films.
5. Aviation fuel remaining in aircraft after arriving for an air show.

Schedule II - Approved Events under this Notification

1. Trade, industrial, agricultural, or craft exhibitions.
2. Exhibitions, conferences, or congresses.
3. Events promoting learning, art, sport, culture, or friendship.
4. Film festivals approved by the Central Government.
5. Aero shows organized by the Central Government.
6. Demonstrations before the government.
7. Official or memorial events.
8. Events approved or sponsored by the government (certified by a Joint Secretary or higher).