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[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. 41/2017 – Customs
New Delhi, the 30
th
June, 2017
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 goods of the description specified in column (2) of the Table below
and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported
into India, 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 Customs Tariff Act, subject to the conditions, if any, specified in the corresponding entry in
column (3) of the said Table.

TABLE

S.No. Description of Goods Conditions
(1) (2) (3)
1 Challenge cups and trophies If,-
(i) awarded to an Indian team in connection with its
participation in a tournament outside India and
brought by it into India for being kept with an
Official Sports Association;
(ii) the Assistant Commissioner of Customs or
Deputy Commissioner of Customs is satisfied that
the team proceeded abroad with the specific purpose
of participating in the tournament; and
(iii) the importer, as well as the Official Sports
Association by whom the goods shall be retained,
gives an undertaking that the said goods shall be
retained by the said Association and shall not be
disposed of in any manner, save that of subsequent
re-export when such re-export is one of the
conditions of participation in the tournament.
2 Medals and trophies If,-
(i) awarded to members of Indian teams for their
participation in international tournaments or
competitions outside India; and
(ii) the Assistant Commissioner of Customs or
Deputy Commissioner of Customs is satisfied that
the said goods do ; not constitute an article of general
utility
3 Prizes won by any member of an
Indian team
If,-(i) the team has participated in any international
tournament or competition in relation to any sport or
game, with the approval of the Government of India

in the Department of Youth Affairs and Sports;
(ii) the importer, at the time of clearance, produces a
certificate from an officer not below the rank of a
Deputy Secretary to the Government of India in the
said Department to the effect that,-
(a) the importer is a member of an Indian team which
participated, with the approval of the Government of
India, in an international tournament or competition
in relation to any sport or game and has won the prize
in such tournament or competition; and
(b) the said prize has been announced, before such
tournament or competition has been held, by its
organisers; and
(iii) the importer gives an undertaking to the
Assistant Commissioner of Customs or Deputy
Commissioner of Customs, at the time and place of
importation, that the prize shall remain in his
possession, control and use and shall not be sold or
parted with for a period of five years from the date of
such importation.
4 Trophy when imported into India by
the National Sports Federation
recognised by the Central
Government or any Sports Body
registered under any law for the time
being in force, for being awarded to
the winning team in the international
tournament including bilateral
tournament and World Cup event to
be held in India
If,-
(i) the Assistant Commissioner of Customs or
Deputy Commissioner of Customs, as the case may
be, is satisfied that the said goods do not constitute
an article of general utility;
(ii) the recognised National Sports Federation or the
registered Sports Body organising the international
tournament including bilateral tournament and World
Cup event, gives the following documents to the
Assistant Commissioner of Customs or Deputy
Commissioner of Customs, as the case may be, at the
time of import, namely:-
(a) manufacturer’s invoice;
(b) photograph of the Trophy;
(c) a declaration stating the purpose of import by
the recognised National Sports Federation or
the registered Sports Body as well as the
International body, if any, at whose behest
such Federation or Sports Body is
conducting the tournament in India;
(d) duration of event;
(iii) such Federation or Sports Body gives an
undertaking that,-
(a) the said Trophy is retained by the Federation
or Sports Body and not disposed of in any
manner until the event is concluded;
(b) if the Trophy is awarded to the Indian team,
such Federation or Sports Body shall retain
the Trophy and shall not be disposed of in
any manner whatsoever;

(c) if the Trophy is awarded to a winning team
other than the Indian team, the said Trophy
shall be exported;
(iv) at the time of export, the Assistant
Commissioner of Customs or Deputy Commissioner
of Customs, as the case may be, is satisfied that the
international team which has won the Trophy has
participated in the international tournament including
bilateral tournament and World Cup held in India and
that the identity of the Trophy is established.

2. This notification shall come into force with effect from the 1
st
day of July, 2017.
[F.No.354/119/2017-TRU]

(Ruchi Bisht)
Under Secretary to the Government of India