The Government of India, via Notification No. 34/2025-Customs dated July 19, 2025, has amended the earlier Customs Notification No. 146/94-Customs by omitting the Serial No. 10A from its table notified by Notification No. 33/2025-Customs dated July 18, 2025. This entry had allowed duty-free import of polo horses by eligible polo teams and individual players under certain conditions, including certification and quantity limits. The deletion effectively withdraws this exemption, meaning such imports will now be subject to regular customs duties and applicable licensing rules from the Directorate General of Foreign Trade (DGFT).
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 146/94-Customs, dated the 13th July, 1994, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 575 (E), dated the 13th July, 1994, namely: –
In the said notification, in the TABLE, S. No. 10A and the entries relating thereto shall be omitted.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/07/cst-34-33-2025.pdf
