Prakas No.114 of 2008 on Determination of Exempted Goods

The Prakas on Determination of Exempted Goods provides that certain goods, including certain seeds and breeding animals for agriculture, and certain qualified importers, are exempted from customs import duty and taxes. The Prakas provides the list of goods and importers that are fully exempted from customs duties and taxes (article 1), the list of goods and importers that are partially exempted (article 2), as well as the conditions that apply with respect to the provisions and supplies on board of ships (article 3) and on board of aircraft (article 4).