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The Ministry of Finance (Department of Revenue) vide notification no.75/2017-Customs has exempted from import duty sports items and a wide range of goods for the upcoming FIFA U-17 World Cup India.
The Ministry of Finance (Department of Revenue) vide
notification no.75/2017-Customs has exempted from import duty
sports items and a wide range of goods for the upcoming FIFA U-17
World Cup India. The Central Government enforced the notification,
in exercise of the powers conferred under sub-Section (1) of
Section 25 of Customs Act,
1962.
Section 25(1)
–It grants the Central Government with the power to
exempt certain good from custom duty to be levied upon them, if it
deems fit.
"Power to grant exemption from duty
-If the Central Government is satisfied that it
is necessary in the public interest so to do, it may, by
notification in the Official Gazette, exempt generally either
absolutely or subject to such conditions (to be fulfilled before or
after clearance) as may be specified in the notification goods of
any specified description from the whole or any part of duty of
customs leviable thereon"
FIFA U-17, 2017 World Cup
The U-17 World Cup is the first FIFA event to be held in India
and will be spread over six cities starting October 6 and is
scheduled to have 52 matches, with the final being scheduled in the
iconic Salt Lake Stadium. This tournament will also be the 17th
edition of FIFA U-17 World Cup. Bids for the tournament were
submitted as early as November 15, 2013, to host the tournament,
and four countries namely India, Azerbaijan, Ireland and Uzbekistan
submitted their respective bids, out of which India was declared to
be the hosts by FIFA on December 5, 2013.
Exemption from Customs Duty
The Central Government being satisfied in the public interest,
has exempted from import duty goods for the FIFA U-17 World Cup.
One of the primary reasons behind this welcome decision by the
Government is the promotion and expansion of the sport across the
nation, and at the same time encouraging the youth for future
sporting endeavors, as football is the top-most watched, as well
as, played sport all over the globe.
The Notification
However, even though the notification has exempted goods when
imported into India, there are a few conditions laid down to it.
One such condition is that the importers shall have to furnish
undertakings that all the goods, excluding gift items, souvenirs,
mementos will be re-exported within three months of conclusion of
the World Cup.
Other conditions that have been laid down for such exemption are
given below in "Table A":-
Table A
S.
No.
Goods
Conditions
1.
The following goods:
All sports goods, sports equipment and sports requisites;
fitness equipment's; team uniform/ clothing; spares,
accessories and consumables of the same.
Doping control equipment.
First aid kits.
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.
Food stuff, energy drinks, isotonic, tonic water.
Pharmaceuticals and medical consumables.
Training, medical or other equipment for use in the event.
Dining/kitchen items, office consumables, stationery and gift
items, souvenirs, mementoes etc.
Uniforms/clothing material and other sports apparels as well as
sewing machines.
Goods for display/ exhibition/ stalls/ reception etc.
All others goods including but not limited to trophies, medals,
prizes (such as golden boot/ glove), etc.
Imported by any of the persons specified in the
"Table B" below in relation to the FIFA
under 17 World Cup India, 2017.
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 –
the name and address of the importer and the description,
quantity and value of the said goods; and
that the said goods are required for the purpose specified in
condition (a) above.
The importer, at the time of clearance of the goods, furnishes
an undertaking that,-
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.
a utilization 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 organizing and during the event.
Imported by FIFA Host Broadcasters in relation to the FIFA
under 17 World Cup India, 2017.
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 –
the name and address of the importer and the description,
quantity and value of the said goods; and
that the said goods are required for the purpose specified in
condition (a) above.
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.
Imported by any of the persons specified in the "Table
B" below in relation to the FIFA under 17 World Cup India,
2017.
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 –
the name and address of the importer and the description,
quantity and value of the said goods; and
that the said goods are required for the purpose specified in
condition (a) above.
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.
Table B
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
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