The Central Government, through the Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, has issued Notification No. 24/2026-Customs dated July 03, 2026, providing a customs duty exemption framework for the temporary admission of specified animals imported into India under the Comprehensive Economic and Trade Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India.
The Notification has been issued in exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962, with the Central Government being satisfied that such exemption is necessary in the public interest.
Under the notified framework, eligible animals specified in Schedule I are exempt from the whole of the customs duty leviable under the First Schedule to the Customs Tariff Act, 1975 and from the whole of the integrated tax leviable under sub-section (7) of Section 3 of the Customs Tariff Act, 1975, subject to fulfilment of prescribed conditions and subsequent re-export.
The exemption covers animals imported into India for participation in shows, exhibitions, contests, competitions, demonstrations, entertainment activities, exercise of public functions such as police-dog and sniffer-dog duties, as well as guide-dog activities, where such temporary admission takes place under the India-UK CETA framework.
To claim the exemption, the importer is required to submit a declaration confirming that the imported goods or animals are intended for display or use at the specified event. The declaration must be furnished in the prescribed format contained in Schedule II to the jurisdictional Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of filing the Bill of Entry.
The prescribed declaration requires relevant particulars including the name and address of the importer, Importer Exporter Code (IEC), Bill of Entry number and date, details of the event, venue and period of intended display or use.
The Notification further requires the importer to execute a bond equal to the value of the imported goods, together with a bank guarantee or cash deposit equal to 110 per cent of the customs duty that would otherwise have been payable but for the exemption.
A relaxation has, however, been provided where the import is undertaken by the Central Government, a State Government, a Union territory Administration, a Diplomatic Mission in India, or an international organisation notified under Section 3 of the United Nations (Privileges and Immunities) Act, 1947. Such importers are not required to furnish a bank guarantee or cash deposit.
The notified conditions also stipulate that the imported animals or goods shall not be removed from the place of the event without prior permission of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as applicable.
Further, the imported goods must remain capable of identification at the time of re-export, and the importer is required to comply with such procedures for proper identification as may be prescribed by the competent Customs officer.
As a general rule, the goods imported under the Notification must be re-exported within six months from the date of the order permitting clearance under Section 47 of the Customs Act, 1962.
For imports by the Central Government, State Government, Union territory Administration, a Diplomatic Mission in India, or a notified international organisation, the Commissioner of Customs may extend the re-export period by six months at a time, upon an application being made for such extension. The total period, however, cannot exceed two years from the date of the clearance order issued under Section 47 of the Customs Act.
The Notification also permits goods imported under the exemption to be entered for home consumption before expiry of the permitted re-export period, subject to compliance with all applicable laws and payment of the customs duties that would have been payable but for the exemption, together with applicable interest.
The measure creates a specific customs facilitation mechanism for temporary admission of eligible animals under the India-UK CETA while safeguarding revenue through prescribed declarations, bonds, security requirements, identification procedures and time-bound re-export obligations.
The Notification will come into force on 15 July 2026, aligning the temporary admission framework with the implementation architecture of the India-UK Comprehensive Economic and Trade Agreement.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/07/CBIC-N-No.-24-2026-Customs-Notification-to-give-effect-to-provisions-relating-to-temporary-admission-of-animals-under-INDIA-UK-CETA.pdf
