India Humanitarian Customs Regulations

This document was submitted in response to a questionnaire distributed by Global Hand regarding humanitarian customs information. It provides regulations for importing humanitarian aid into India.

Tax exemptions

  • a) Foodstuffs, medicines, medical stores of perishable nature, clothing and blankets, so long as they have been imported by a charitable organisation in India as a free gift, or purchased from overseas donations, and that the goods are for the poor and needy without discrimination.
  • (b) drugs, medicines and medical equipment required for the treatment of the victoms of the Bhopal Gas Leak Disaster.
  • © gift commodities imported by CARE or its distributing organisations approved by the Govt of India.
  • (d) Goods imported into India for the purposes of relief and rehabilitation in accordance with the terms of any agreement in force between the Govt of India and any foreign Covernment providing for duty-free entry.
  • (e) Articles of food and edible material supplied as free gifts to the Govt of India by UNO approved agencies or the EEC.
  • (f) secondhand computers and peripherals including printer, plotter, scanner, monitor, keyboard and storage unit, providing these goods are donated to charitable or educational organisations, and not put to any commercial use for a period of five years.

Documents required

  • for (a) if the Assistant Commissioner of Customs is not satisfied of the bonafide status of the imports, he must be provided with a certificate from the Govt concerned or Customs representative to this effect.
  • re (b) a certificate from an officer of the Govt of Madhya Pradesh stating the goods are provided from Bhopal victims, either at the time of import or within 6 months.
  • re © an undertaking by the importer regarding the end use of the imports.


Government of India


Regions / countries / territories

Asia: India