The CBIC issued Notification No. 33/2025-Customs dated July 18, 2025, notifies new entry—10A—regarding the duty-free import of horses intended for polo. This notification comes into effect from July 19, 2025.
As per the amendment, horses for polo may be imported without customs duty under specific eligibility criteria. These include imports made by:
- Polo teams of the Indian Army and Indian Navy.
- Polo teams of the Central Armed Police Forces.
- Civilian polo teams that have participated in the Indian National Championship (14 goals) or similar recognized tournaments under the Indian Polo Association (IPA).
- Individual players (male or female) who have been active members of the IPA for at least the past five years and fall into one of the following categories:
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- Senior Players (Male) with a minimum handicap of -1.
- Senior Players (Female) with a minimum handicap of -1.
- Junior Players (Male), who have played in the Junior National Championship and been part of a winning or runner-up team.
- Junior Players (Female), who have participated in the Junior National Championship and ranked within the top four teams.
To qualify for duty-free import, the importer must submit a certificate from a Deputy Secretary in the Ministry of Youth Affairs and Sports, verifying:
- Name and address of the importer.
- Description, quantity, and value of the horses.
- Confirmation that import limits are followed:
- Teams: Up to 10 horses every 2 years.
- Individuals: Up to 6 horses every 3 years.
Additionally, the import must meet licensing conditions set by the Directorate General of Foreign Trade (DGFT).
This notification supports and regulates the import of polo horses for national and defense team use under controlled conditions.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/07/Amending-import-duty-on-Polo-Ponies.pdf
