In a surprising turn of events, the Central Government has rolled back a customs duty exemption it had granted just a day earlier for the import of horses meant for polo. The decision comes through Notification No. 34/2025-Customs, issued by the Ministry of Finance on July 19, 2025, which omits Serial No. 10A from an earlier customs notification that had provided the exemption.

On July 18, 2025, via Notification No. 33/2025-Customs, the government had amended Notification No. 146/94-Customsto include duty-free import provisions specifically for polo horses. The exemption was applicable to:

• Polo teams of the Indian Army and Navy,
• Central Armed Police Forces’ teams,
• Civilian teams participating in the Indian National Championship (14 Goals) or similar events recognized by the Indian Polo Association (IPA), and
• Qualified individual players affiliated with the IPA.

Under the conditions, teams could import up to 30 horses every two years, and individuals up to six horses every three years. However, the benefit was contingent on a certificate issued by a Deputy Secretary or above in the Ministry of Youth Affairs and Sports, detailing the importer’s credentials and compliance with quantity and licensing limits.

But barely 24 hours later, Notification No. 34/2025-Customs struck down these provisions altogether. The amendment deleted Serial No. 10A from the earlier table, effectively rescinding the concession.

No official statement has been issued yet explaining the abrupt policy reversal. However, policy watchers speculate that the rollback may have stemmed from concerns over misuse, regulatory oversight, or broader trade policy implications.

This sudden policy flip underscores the dynamic and sometimes unpredictable nature of India’s trade and customs regulation environment. Stakeholders in the polo community and import sector will now have to recalibrate their strategies following the cancellation of what could have been a game-changing concession.

Notification Details

Notification No.  34/2025-Customs

Date:  19th July, 2025

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