CBIC Exempts Customs Duties on Imported Animals for Events

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Dated: 09.07.2026

CBIC Exempts Customs Duties on Imported Animals for Events

The Government of India has issued Notification No. 24/2026-Customs, introducing a significant exemption from customs duties for certain animals imported into India for participation in specified events. This move, effective from July 15, 2026, aims to facilitate international cooperation and ease the process for event organizers and participants. Below is a comprehensive overview of the notification, its conditions, and its broader impact.

Overview of the Notification

The Central Board of Indirect Taxes and Customs, under the Ministry of Finance, has exercised its powers under the Customs Act, 1962, to exempt animals imported for specific purposes from customs duties and integrated tax. This exemption applies to animals brought into India for:

Shows
Exhibitions
Contests and competitions
Demonstrations
Entertainment
Exercise of public functions (e.g., police dogs, sniffer dogs)
Guide dogs

The exemption is specifically for animals imported under the Comprehensive Economic and Trade Agreement between the United Kingdom and India.

Conditions for Availing the Exemption

To ensure proper use and monitoring, the exemption is subject to several important conditions:

Declaration Requirement
- Importers must submit a declaration (as per Schedule II) stating the intended use of the animals at the time of filing the Bill of Entry.
Bond and Security
- Importers must execute a bond equal to the value of the goods and provide a bank guarantee or cash deposit equal to 110% of the duty that would otherwise be payable.
- Exemption: Central/State Governments, Union territory Administrations, Diplomatic Missions, and certain international organizations are not required to furnish this guarantee or deposit.
Movement Restrictions
- Animals cannot be removed from the event venue without permission from customs authorities.
Identification and Re-export
- Animals must be identifiable at the time of re-export.
- Importers must follow procedures specified by customs for proper identification.
- Animals must be re-exported within six months from the date of customs clearance. Extensions of up to two years may be granted for eligible government and international bodies.
Option for Home Consumption
- Before the expiry of the re-export period, importers may opt to enter the animals for home consumption by paying the applicable customs duties and interest.

Schedule I: Eligible Goods

The exemption covers animals imported for the purposes listed above, specifically under the UK-India Comprehensive Economic and Trade Agreement.

Schedule II: Declaration Format

Importers must provide details such as name, address, IEC number, Bill of Entry, event particulars, venue, and dates, along with their signature and contact information.

Implications and Benefits

Facilitates International Events
- Eases the process for bringing animals into India for global competitions, exhibitions, and public functions.
Promotes Bilateral Cooperation
- Strengthens ties between India and the UK by supporting the implementation of the trade agreement.
Ensures Regulatory Oversight
- The conditions ensure that the exemption is not misused and that animals are tracked and re-exported as required.
Supports Public Functions
- Enables the temporary import of service animals for police, security, and public welfare activities.

Conclusion

This notification marks a progressive step in simplifying customs procedures for event-related animal imports, balancing facilitation with regulatory safeguards. Event organizers, government agencies, and international partners should familiarize themselves with the detailed requirements to fully benefit from this exemption.

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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