India-UK CETA Trade Update

India Exempts Temporary Import of Animals for Shows and Public Events Under UK Trade Pact

Omega QMS Compliance Insights

Omega QMS

As part of the implementation of the India–UK Comprehensive Economic and Trade Agreement (CETA), India will exempt certain animals temporarily imported for shows, exhibitions, and public events from Customs Duty and Integrated Goods and Services Tax (IGST) with effect from 15 July 2026.

The exemption is intended to facilitate the temporary movement of animals for approved events while ensuring they are re-exported after the event concludes.

What Does the Exemption Cover?

The exemption applies to:

Animals imported for shows, exhibitions, and public events.
Working animals, including guide dogs and police dogs, brought into India for demonstrations or event-related activities.

To qualify, the animals must be re-exported after the completion of the event.

Compliance Requirements

Importers intending to claim the exemption must:

Submit the prescribed declarations at the time of import.
Execute a bond undertaking to re-export the animals.
Furnish a bank guarantee to secure compliance.

Government departments and diplomatic missions are exempt from the requirement to provide a bank guarantee.

Why This Matters

The exemption comes into effect on 15 July 2026, the date on which the India–UK CETA and the accompanying Double Contribution Convention formally enter into force following ratification by both countries.

The measure is expected to facilitate temporary imports for international exhibitions, demonstrations, and official events while reducing the financial burden associated with customs duties and IGST.

Who Will Benefit?

The exemption is expected to benefit:

Exhibition and event organisers temporarily bringing animals into India.
Organisations conducting demonstrations involving trained working animals, such as guide dogs and police dogs.
Government agencies and diplomatic missions, which benefit from simplified compliance requirements.

Conclusion

This exemption represents one of the implementation measures under the India–UK CETA aimed at easing temporary cross-border movement for specific purposes. Businesses and organisations planning to import animals for qualifying events should ensure they comply with the prescribed bond and re-export requirements to avail of the duty and IGST exemption.