[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.86 /2017 –Customs
New Delhi, the 14
th
November, 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) and sub-section (12) of section 3, of Customs Tariff Act,
1975 (51 of 1975),the Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby exempts the goods of the description specified in column (2) of the
Table hereto annexed and falling with in the First Schedule to the Customs Tariff Act, 1975
(51 of 1975) , when imported into India, from whole of the integrated tax leviable thereon
under sub-section (7) of section 3 of said Customs Tariff Act subject to the conditions as
specified in Column (3) of the said Table:
TABLE
S. No. Description of Goods Conditions
(1) (2) (3)
1. The following sports goods for:
I. ARCHERY
(1) Bows and Arrows
(2) Bow Handles
(3) Bow Limbs
(4) Bow Sinked
(5) ‘V’ Bar Set
(6) Button
(7) String Material - fast and light
(8) Arrow Tabs
(9) Finger Tabs
(10) Arm Guards
(11) Target Face
(12) Binoculars
(13) Target Boss
(14) Bow string
(15) Clicker
(16) Fletching Jig
(17) Fletches
(18) Chest Guard
(19) Arrow Rest
(a) The said goods are imported into India by
a sports person of outstanding eminence for
training purposes;
(b) the importer, at the time of importation of
the goods, produces a certificate to the
Assistant Commissioner of Customs or
Deputy Commissioner of Customs from an
officer not below the rank of a Deputy
Secretary in the Department of Youth Affairs
and Sports, Ministry of Human Resource
Development, Government of India
indicating-
(i) the description, quantity and value of the
said goods;
(ii) that the importer is a sports person of
outstanding eminence; and
(iii) that the said goods are essential for the
training purposes of the importer and
recommends grant of the exemption;
(20) Arrow Quiver
(21) Nock
II. ATHLETICS
(1) Throwing Hammers
(2) Discus
(3) Shot .
(4) Javelin
(5) Fibre Glass Vaulting Poles
(6) Shoes
(7) Spikes
(8) Cross Bar
(10) Pole Vault
(11) Cross Bar (high Jump)
(12) Hurdles
(13) Take off Board
(14) Pole Vault Upright
(15) Spring Board
(16) Starting Blocks
IIl. BADMINTON
(1) Shuttlecocks
(2) Racquets
(3) Racquet Strings
IV. BASKETBALL
(1) Hydra Upright
(2) Basket balls of superior
quality
(3) 24-second electronic device
V. BILLIARDS AND
SNOOKER
(1) Billiards/Snooker Balls
(2) Cues
VI. BOXING
(1) Cub Protector
(2) Head Guard
(3) Mouth Guard/Gum Shields
(4) Boxing Gloves
(5) Speed Balls
(6) Training Robots
(7) Shoes
(8) Teeth Guard
(9) Punching pad
(10) Breast Guard for Ladies
(11) Bandage
(12) Scoring Device
VIA. CRICKET
(1) Cricket Balls
(2) Bowling machines
(3) Swiss ball for physical
fitness/training
(4) Aerobic equipment for
Provided that in respect of goods listed
under item XV 'SHOOTING' specified in
column (2) of the Table, the said goods are
imported into India by a renowned shooter
for training purpose and such importer
produces a certificate to the Assistant
Commissioner of Customs or Deputy
Commissioner of Customs as the case may
be, from the National Rifle Association of
India that the importer is a renowned shooter.
Explanation. - For the purpose of this
notification, "renowned shooter" means a
person who has participated in a National
Shooting Championship in an Open Men's
Event or Open Women's Event or Open
Civilian's Event whether through Qualifying
Tournament or Wild Card Entry conducted in
accordance with the rules of the
International Shooting Union, and has
attained the Minimum Qualifying Score
prescribed by the National Rifle Association.
(c) arms and ammunition shall be subject to
the Licensing conditions imposed by the
Directorate General of Foreign Trade and
approvals by the Ministry of Home Affairs.
physical training
VIB. CARROM
(1) Carrom Board
VIC. CANOEING, KAYAKING
AND ROWING
(1) Boats
(2) Paddles
(3) Ergometers
VII. CYCLING
(1) Helmet/aerodynamic
(2) Skin fit riding kit (T-Shirt and
shorts in one piece)
(3) Leather cycling shoes, with
cleats
(4) Gloves
(5) Skin-fit warming up kit (one
piece lower and top full sleeve)
(6) Racing cycles (Road) for
competitions and training, with
spares
(7) Racing cycle (Track) for
competitions and training, with
spares
VIII. FENCING
(1) Complete set of fencing
equipment with accessories/
spares
(2) Shoes
IX. FOOTBALL
(1) Footballs of superior quality
(2) Goal keeper kits, complete
(3) Football Shoes
(4) Shin Guard
X. GYMNASTICS
(1) Trampoline
(2) Parallel bar
(3) Horizontal bar
(4) Pommel horse
(5) Vaulting horse
(6) Roman rings
(7) Vault runway
(8) Vaulting Boards
(9) Balance Beams
(10) Uneven bar
(11) Floor plates
(12) Parallel bar rails
(13) Uneven bar rails
(14) Straps and rings
(15) Scoring System
(16) Mushroom
(17) Beat Board
(18) Spare Bars
(19) Crash Mats
(20) Acrobatic Tumbling Mat
(21) Floor Exercise Mat
(22) Rhythmic Apparatus Ball
(23) Rope, Clubs & Ribbon
(24) Palm Guard
XI. GOLF
(1) Golf balls
(2) Golf clubs
XII. HOCKEY
(1) Complete goal keeper’s kits
(2) Synthetic dimpled balls
(3) Shoes
(4) Hockey Sticks
(5) Goal Post
(6) Turf cleaning Machine
(7) Ball Throwing Machine
XIII. HANDBALL
(1) Hand balls of superior quality
XIV. JUDO
(1) Judo Mats
(2) Judo Dresses
(3) Supporting and Strapping
(4) Judo Dummy
(5) Shoes
(6) Crash Mate
(7) Scoring System
XV. SHOOTING
(1) Rifles - .22 Calibres (should
have at least an outside barrel
diameter of 10 mm.)
(2) Pistols - .22 and .32 Calibres
(barrels should be measured from
the Breach point)
(3) Air Rifles/Pistols - 4.5
mm/0.177 Calibres
(4) Shot Guns -12 bore (should be
"Ventilated Rib" and "Single
Sighting Planes")
(5) Air pellets - Diabelotype (i.e.
with flat nosecand metround on
painted nose)
(6) Ammunition -
12 bore cartridges,
.27 air pellets,
.22 bore match cartridges,
.22 bore rapid fire (short)
cartridges,
.22 bore pistol match standard
sports,
.32 bore wad - cutters
(7) .32 bore revolver (barrel
length should not be less than
4
1/2
" and measurements are to be
taken from the end of the cylinder
holding the cartridge)
(8) .22 bore revolver - (barrel
length same as above)
(9) Telescope
(10) 12 Bore Gun
(11) .38/.357 revolver/pistol
(12) Rifles 7.62/.308 or any
caliber upto 8mm
(13) Electronic Target scoring
system
(14) Clay birds
XVI. SKIING
(1) Skis
(2) Ski bindings
(3) Ski boots
(4) Ski suits
(5) Shoes
XVII. SWIMMING/WATER
POLO
(1) Goggles
(2) Pace clocks
(3) Pull buoy
(4) Kick boards
(5) Lane Rope
(6) Resuscitators
(7) Life Jackets
(8) Portable Starting Blocks
(9) Stop Watch
XVIII. TABLE TENNIS
(1) Balls
(2) Racquets
(3) Rubber sheets
XIX. VOLLEYBALL
(1) Volleyballs of superior
quality
(2) Pressure gauge
(3) Knee pads
(4) Volleyball adjustable poles
(5) Volleyball fibreglass antenna
XIXA. WATER POLO
(1) Balls
(2) Caps
XX. WEIGHTLIFTING
(1) Barbell sets and rods
(2) Barbell Plates/discs
(3) Shoes
XXI. WRESTLING
(1) Wrestling Mats
(2) Dummy
(3) Wrestling costumes
XXII. YACHTING
(1) Binoculars
(2) Boats and other accessories.
XXIII. EQUESTRIAN
(1) Saddle
(2) Bridle
(3) Stirrup Leather
(4) Stirrup Iron
(5) Bits
(6) Jumping Set
XX1V.KABBADI
(1) Mats
(2) Shoes
XXV. KARATE
(1) Karate Mat
(2) Kit
XXVI. LAWN TENNIS
(1) Rackets
(2) Balls
(3) Shoes
(4) Racket String/ Gut
XXVII. LAWN BOWLING
(1) Balls
(2) Jack
XXVIII. ROWING
(l)Fixed Purt
(2) Shoes
(3) Row Balls
(4) Assorted tools
(5) Carbon fibre oars and sculls
(6) Ruttons and sleeves for oars
(7) Material for boat repair
XXIX. RUGBY
(1) Balls
(2) Shoes
XXX. SEPAK TAKRAW
(l) Balls
XXXI. SOFTBALL
(l) Bat (slugger)
(2) Catcher kit
(3) Balls
(4) Umpire Kit
(5) Left hand gloves
(6) Home Plate Rubber
(7) Mitt
(8) Chest Guard
(9) Leg Guard
(10) Hard Tow Shoe
(11) Face Mask
(12) Helmets
XXXII. SQUASH
(l) Racket
(2) Balls
2. This notification shall come into force with effect from the 15
th
day of November, 2017.
[F. No. 354/320/2017-TRU]
(Ruchi Bisht)
Under Secretary to Government of India.
