Goods Under Heading No. 98.01 Require Contract Registration Pre-Clearance Per Regulation 5 for Duty-Free Import Eligibility.

The Customs Project Imports Regulations, 1986, specify that goods imported under heading No. 98.01 are eligible for assessment only if they are imported under specific contracts registered with the appropriate Custom House as outlined in regulation 5. This registration must occur before a customs officer authorizes the clearance of goods for home consumption. Additionally, for goods cleared without duty for events like fairs or exhibitions, sponsored or approved by the Government of India or the Trade Fair Authority of India, registration must occur before the duty payment date.

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