The Central Board of Indirect Taxes and Customs (CBIC) on July 03, 2026, notified regarding customs duty exemption on temporary import of specified animals under India–UK CETA.
The following has been stated:
• The board has notified full exemption from Basic Customs Duty and Integrated GST (IGST) on the temporary import of specified animals from the United Kingdom under the India–UK Comprehensive Economic and Trade Agreement (CETA). The exemption applies to animals imported for participation in shows, exhibitions, contests, competitions, demonstrations, entertainment, public functions (such as police or sniffer dogs), or as guide dogs, subject to their re-export and compliance with prescribed conditions.
• To avail the exemption, importers shall submit a prescribed declaration at the time of filing the Bill of Entry, execute a bond equal to the value of the goods along with a bank guarantee or cash deposit equal to 110% of the applicable duty (with exemptions for specified government bodies, diplomatic missions, and notified international organisations), ensure that the animals remain at the approved event venue, and re-export them within six months of customs clearance.
• The Commissioner of Customs may extend the re-export period for eligible government and diplomatic imports, up to a maximum of two years, while importers also have the option to clear the animals for home consumption on payment of the applicable customs duties and interest before the expiry of the permitted re-export period.
• The notification comes into force on July 15, 2026.
[Notification no. - S.O. 3612(E)]
