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Ministry Of Finance Notification No. 59/2018 Customs
August, 23rd 2018
                             3, SUB-SECTION (i)]

                                    GOVERNMENT OF INDIA
                                     MINISTRY OF FINANCE
                                  (DEPARTMENT OF REVENUE)

                                  Notification No. 59/2018 ­ Customs

                                                                 New Delhi dated the 21st August, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public
interest so to do, hereby exempts all goods falling under the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975) when imported into India and intended for donation for the relief and
rehabilitation of the people affected by the recent floods in the State of Kerala from -

     (a) the whole of the duty of customs leviable thereon under the First Schedule to the said
         Customs Tariff Act; and
     (b) the whole of integrated tax leviable thereon under sub-section (7) of section 3 of the said
         Customs Tariff Act,

subject to the following conditions, namely:-

      (i)    that it is certified by the importer on the relevant clearance documents that the goods are
             intended to be donated for the relief and rehabilitation of the people affected by the
             floods in the said State free of cost;

     (ii)    that the said imported goods are sent to the Central Government, the Government of
             Kerala; or as the case may be, the relief agencies of the Central Government, the
             Government of Kerala including the relief agencies duly approved by the Central
             Government or the Government of Kerala for the purpose; and

     (iii)   that the importer produces before the Deputy Commissioner or the Assistant
             Commissioner of Customs, as the case may be, within six months from the date of
             importation of the said goods or within such extended period as the said officer may
             allow, a certificate from the District Magistrate of the affected area in the State of Kerala
             that the said goods have been donated for use for the aforesaid purpose.

2.     This notification shall remain in force upto and inclusive of the 31st December, 2018.

                                                                             [F.No. 354/311/2018-TRU]

                                                                               (Gunjan Kumar Verma)
                                                           Under Secretary to the Government of India
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