Customs Duty Exemption for Aircraft Equipment and Parts for Airlines and Air Forces Until September 2024.
The notification exempts specified aircraft equipment, engines, spare parts, catering and ground equipment, fuel in aircraft tanks, and lubricating oils from customs duties when imported by Indian Airlines, the Indian Air Force, and United Arab Airlines. The exemption is granted under the Customs Act, 1962, for goods listed in the Customs Tariff Act, 1975, subject to conditions such as use for regular air services, customs supervision, and re-export within specified timeframes. The notification is effective until September 30, 2024, with amendments noted for conditions and applicable duties.
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