The Central Board of Indirect Taxes and Customs (CBIC) on March 04, 2025, issued the notification regarding the Disposal of Unmanned Aircraft Systems (UAS)/Unmanned Aerial Vehicles (UAV)/Remotely Piloted Aircraft Systems (RPAS)/Drones.
The following has been stated namely: -
• Reference is drawn to Circular No. 32/2019 dated September 20, 2019 regarding the "exemption of imports by FAO for specified projects".
• The circular has been modified namely: -
o Para 4.b. of the said Circular shall be substituted as follows:
"All the Drones of all the categories shall be transferred to the warehouses of the following Customs formations, namely, Chennai (Airport), Delhi (IGIA), Kolkata (Airport), Mumbai (Airport) and Bengaluru (Airport & Air Cargo), which shall be the focal Commissionerates for stocking, segregation, joint inspection by all agencies and distribution. For this purpose, all the Customs Zones have been mapped to these focal Commissionerates as indicated at Annexure-A."
o Annexure-A of the said Circular shall be substituted by the Annexure appended to this circular as Appendix-I.
o Annexure-C of the said Circular shall be substituted by the Annexure appended to this circular as Appendix-II
[Notification No. 06/2025-Customs]
