CBIC Granted Customs Duty Exemption for Import of Polo Horses

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Dated: 21.07.2025

CBIC Granted Customs Duty Exemption for Import of Polo Horses

The Ministry of Finance has issued Notification No. 33/2025-Customs dated 18th July 2025, introducing a new customs duty exemption under Serial No. 10A of the long-standing Notification No. 146/94-Customs. This exemption specifically pertains to the import of polo horses by eligible teams and players.

The notification comes into force from 19th July 2025 and lays down clear eligibility conditions and procedural requirements for availing the benefit.

Statutory Context

Issued under: Section 25(1) of the Customs Act, 1962
Amends: Notification No. 146/94-Customs dated 13th July 1994
Inserted Entry: Serial No. 10A – Import of horses for polo
Effective From: 19th July 2025

Key Highlights of the Notification

Eligible Importers

The benefit of customs duty exemption is available to the following:

Polo Teams of:
- Indian Army
- Indian Navy
- Central Armed Police Forces (CAPF)
Civilian Polo Teams that have:
- Participated in the Indian National Championship (14 Goals) or any other 14-goal level tournament recognized by the Indian Polo Association (IPA)
Individual Players (Male & Female) who meet the following:
- Active IPA membership for at least 5 years
- Categorized as:
  - Senior Male Players: +1 handicap or above
  - Senior Female Players: -1 handicap or above
  - Junior Male Players: Played in Junior National Championship & member of winning/runners-up team
  - Junior Female Players: Played in Junior National Championship & member of top four teams

Documentation & Certification Requirements

At the time of import, the importer must produce a certificate from an officer not below the rank of Deputy Secretary in the Department of Youth Affairs and Sports, Ministry of Youth Affairs and Sports, Government of India.

This certificate must mention:

Name and address of the importer
Description, quantity, and value of the horses
Quantity & periodicity conditions (see below)

Quantity Limits & Periodicity of Import

Category	Limit
Team Importers	Up to 30 horses every 2 years
Individual Players	Up to 6 horses every 3 years

Additional Conditions

The imports will be subject to licensing conditions imposed by the Directorate General of Foreign Trade (DGFT).
The exemption is specific to polo horses; imports for other purposes are not covered.

Purpose and Impact

This exemption reflects the Government’s intention to:

Promote the traditional sport of polo, which has historical and cultural significance in India
Support both military and civilian players engaged in national and international competitions
Ease the cost burden on Indian teams and professional polo players who rely on high-quality imported horses

Expert Opinion

“This notification is a commendable step towards reviving and sustaining polo in India. By including both armed forces and civilian participants, the Government has ensured inclusive promotion of the sport,” said a senior official from the Indian Polo Association.

Compliance Checklist for Importers

Verify eligibility under the defined categories
Obtain the required certification from the Ministry of Youth Affairs & Sports
Ensure adherence to quantity and periodicity limits
Comply with DGFT import licensing conditions
Maintain proper documentation for customs clearance

Legal Reference

Notification No. 33/2025-Customs
Amends: Notification No. 146/94-Customs
Effective Date: 19th July 2025
Issued By: Ministry of Finance, Department of Revenue
File No.: CBIC-190355/24/2025-TRU

Conclusion

The introduction of Entry 10A in Notification 146/94-Customs through Notification 33/2025-Customs is a welcome measure to bolster India’s polo ecosystem. With clear eligibility and procedural safeguards, this exemption aims to balance regulatory oversight with ease of participation for genuine stakeholders in the sport.

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

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Source: CBIC, Ministry of Finance, Govt. of India

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