Customs notification no. 130/2010-Customs, dated 23.12.2010


Notification No. 130/2010-Customs dt. 23.12.2010

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As per GST Law 2017, IGST exemption is permitted on movement of goods under this notification as per specified terms and conditions.



Notification No. 130/2010-Customs

New Delhi, dated the 23rd December, 2010

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, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of description specified in column (2) of the Table annexed hereto, when imported into India by a designated airline specified in column (3) of the Schedule annexed hereto and registered or incorporated in a country specified in column (2) of the said Schedule, from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, namely:-

S. No. Description
(1) (2)
1. Printed ticket stocks
2. Airway bills
3. Any printed material which bears the insignia of the importing airline printed thereon including baggage tags
4. Publicity material for distribution free of charge

S.No. Name of the country Name of designated airline
(1) (2) (3)
1. Russia (i) Aeroflot
(ii) Transaero Airlines
2. UAE (i) Air Arabia
(ii) Emirates
(iii) Etihad Airways
3. Kazakhstan (i) Air Astana
4. China (i) Air China
(ii) China Eastern Airlines
(iii) China Southern Airlines
5. France (i) Air France
6. Mauritius (i) Air Mauritius
7. Slovak Republic (i) Air Slovakia
8. Japan (i) All Nippon Airways
(ii) Japan Airlines
9. USA (i) American Airlines
(ii) Continental Airlines
(iii) Northwest Airlines
10. Afghanistan (i) Ariana Afghan Airlines
(ii) Kam Air
(iii) Pamir Airways
11. Republic of Korea (i) Asiana Airlines
(ii) Korean Air
12. Austria (i) Austrian Airlines
13. Bahrain (i) Bahrain Air
(ii) Gulf Air
14. Bangladesh (i) Biman Bangladesh Airlines
(ii) GMG Airlines
(iii) United Airways
15. UK (i) British Airways
(ii) Virgin Atlantic Airways
16. Hong Kong (i) Cathay Pacific Airways
(ii) Hong Kong Dragon Airlines
17. Taiwan (i) China Airlines
18. Germany (i) Condor
(ii) Lufthansa German Airlines
19. Bhutan (i) Druk Air
20. Egypt (i) Egypt Air
21. Israel (i) El-Al- Israel Airlines
22. Ethiopia (i) Ethiopian Airlines
23. Finland (i) Fin Air
24. Iran (i) Iran Air
(ii) Mahan Air
25. Kuwait (i) Jazeera Airways
(ii) Kuwait Airways
26. Netherlands (i) KLM Royal Dutch Airlines
27. Kenya (i) Kenya Airways
28. Kyrgyzstan (i) Kyrgyzstan Air Company
29. Malaysia (i) Malaysia Airlines
30. Maldives (i) Maldivian
31. Sri Lanka (i) Mihin Lanka
(ii) Sri Lankan Airlines
32. Myanmar (i) Myanmar Airways
33. Nepal (i) Nepal Airlines
34. Oman (i) Oman Air
35. Pakistan (i) Pakistan International Airlines
36. Australia (i) Qantas Airways
37. Qatar (i) Qatar Airways
38. Jordan (i) Royal Jordanian Airlines
39. Saudi Arabia (i) Saudi Arabian Airlines
40. Singapore (i) Singapore Airlines
(ii) Silk Air
(iii) Tiger Airways
41 South Africa (i) South African Airways
42. Switzerland (i) Swiss International Airlines
43. Thailand (i) Thai Airways
44. Turkey (i) Turkish Airlines
45. Turkmenistan (i) Turkmenistan Airlines
46. Uzbekistan (i) Uzbekistan Airlines
47. Yemen (i) Yemen Airways
[F.No. 354/7/2010-TRU]

Under Secretary to the Government of India



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