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India has notified an exemption from customs duty and Integrated Goods and Services Tax (IGST) on animals imported into the country for participation in shows, exhibitions, contests, competitions, demonstrations and certain public functions under the India-UK Comprehensive Economic and Trade Agreement (CETA), effective 15 July.
Under the notification, importers will be required to submit a declaration at the time of filing the bill of entry, stating that the animals are intended for display or use in a specified event. Importers will also be required to submit a bond undertaking that the animals will be re-exported after the event.
The exemption covers animals such as guide dogs and police dogs. Certain government bodies and diplomatic entities are exempt from the requirement to furnish a bank guarantee.
Conditions And Re-Export Rules
Imported animals cannot be removed from the event venue without permission from customs authorities and must be capable of identification at the time of re-export. Animals must be re-exported within six months of customs clearance.
In the case of imports by governments, diplomatic missions and notified international organizations, the Commissioner of Customs may extend the re-export period by six months at a time, up to a maximum of two years.
Animals may also be retained in India for domestic use before the expiry of the re-export period, subject to payment of applicable customs duties and interest.
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