The circular clarifies the scope of the customs exemption for ‘RPA (Remote Pilot Aircraft) for military use’ under S. No. 59 of Table II of notification 45/2025. It confirms that the exemption from Basic Customs Duty and IGST applies only when such aircraft are imported for defence purposes by the Ministry of Defence, defence forces, defence PSUs, other PSUs, or any entity importing for the defence forces, subject to a certificate from a Joint Secretary-level officer in the Ministry of Defence. It clarifies that “RPA” is a broad term covering all remotely piloted aircraft, irrespective of nomenclature, including drones, Unmanned Aerial Vehicles (UAVs), and Unmanned Aircraft Systems (UAS).