Exemption for IAEA Inspection Team Imports · 01/2025-Customs
CBIC / GST notification 01/2025-Customs · 16 Jan 2025
Official title
01/2025-Customs : Seeks to exempt imports by the inspection team of IAEA.
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Government exempts equipment and consumable samples from customs duty and integrated tax when imported by the International Atomic Energy Agency inspection team. This exemption applies to goods imported for verification or inspections under the Application of Safeguards to Civilian Nuclear Facilities. The importer must provide a certificate and a certified list of items from the Department of Atomic Energy. The Department of Atomic Energy must also provide an undertaking to the customs authorities. This undertaking confirms the export of equipment within six months or an extended period. It also confirms the accounting of consumable samples. This notification takes effect immediately.
What you must do
- Produce a certificate and certified list of equipment and samples from the Department of Atomic Energy.
- Furnish an undertaking to the Deputy or Assistant Commissioner of Customs regarding export and accounting.
Key dates
Document text
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 01/2025-Customs
New Delhi, the 16^th January, 2025
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, on being satisfied that it is necessary in the public interest so to do, hereby exempts all the equipments and consumable samples falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Customs Tariff Act), when imported into India, by the Inspection Team of the International Atomic Energy Agency, 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 following conditions, namely:-
- (a) the importer shall produce a certificate along with duly certified list of equipment and consumable samples from the Joint Secretary or the Deputy Secretary of the Department of Atomic Energy to the effect that such equipments and samples are required for carrying out verification or inspections as per terms of Application of Safeguards to Civilian Nuclear Facilities; and
- (b) the Joint Secretary or the Deputy Secretary of the Department of Atomic Energy shall furnish an undertaking on letter head to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that such equipments shall be exported within six months of their import or within such extended period as may be allowed by the Commissioner of Customs, in this behalf and that consumable samples are required for the intended purpose and shall be accounted for.
- This notification shall come into force with immediate effect.
[F. No. 190354/2/2025-TRU]
(Amreeta Titus)
Deputy Secretary to the Government of India
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- notification
- Published by source
- 16 Jan 2025
- Document number
- 01/2025-Customs
- Issuing division
- Department of Revenue
- Effective date
- 16 Jan 2025
- Coverage area
- indirect-tax