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Date: 18-07-2025
Notification No: Notification No. 33/2025-Customs
Issuing Authority: Indian Customs  
Type: Tariff
File No: [F. No. CBIC-190355/24/2025-TRU]
Subject: Seeks to amend notification No. 146/94-Customs, dated the 13th July, 1994 to provide exemption on import of Horses for Polo (HS 0101 29 10) under specified condition.
Untitled 1

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 33/2025-Customs
New Delhi, the 18th July, 2025

G.S.R. .... (E). —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, after serial number 10 and the entries relating thereto, the
following serial number and entries shall be inserted, namely: -

(1) (2) (3)
“10A. Horses for polo (i) Polo Teams of Indian Army & Indian Navy;
(ii) Polo teams of Central Armed Police Forces;
(iii) Civilian polo teams that have participated in
the Indian National Championship (14 Goals)
or any other 14 Goal level tournament
recognized by the Indian Polo Association
(IPA);
(iv) Individual Players- (male & female) who have
been active members of the Indian Polo
Association (IPA) for at least five years,
falling under the following categories:
A. Senior Players (Male) +1 handicap
& above;
B. Senior Players (Female) -1 handicap
& above;
C. Junior Players (Male)-Should have
participated in Junior National
Championship and been a playing
member in the winner or runners-up
team;
D. Junior Player (Female). Should
have participated in the Junior
National Championship and been a
playing member in the top four
teams;
   

(b) The importer, at the time of importation of the goods,
produces a certificate to the Assistant Commissioner of
Customs or Deputy Commissioner of Customs, from an
officer not below the rank of Deputy Secretary in the
Department of Youth Affairs and Sports, Ministry of Youth
Affairs and Sports, Government of India indicating –
(i) the name and address of the importer;
(ii) the description, quantity and value of the said goods;
(iii) that the importer satisfies the following conditions
regarding quantity limit and periodicity of import:
A. in case of teams, up to 30 horses every 2 years;
B. in case of individual players, up to 6 horses
every 3 years; and
(c) the imports are subject to the licensing conditions
imposed by Directorate General of Foreign Trade.”

2. This notification shall come into force from 19th July, 2025.

[F. No. CBIC-190355/24/2025-TRU]
(Dheeraj Sharma)
Under Secretary

Note: The principal notification No. 146/94-Customs, dated the 13th July, 1994, was 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 and was last amended vide notification No. 10/2023-Customs, dated the 1st February, 2023, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 75(E), dated
the 1st February, 2023.

       

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