{"id":4361,"date":"2026-02-03T03:34:36","date_gmt":"2026-02-03T03:34:36","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4361"},"modified":"2026-02-03T03:34:37","modified_gmt":"2026-02-03T03:34:37","slug":"customs-circular-02-2026-dated-01-02-2026-clarification-on-the-term-rpa-remote-pilot-aircraft-for-military-use","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/customs-circular-02-2026-dated-01-02-2026-clarification-on-the-term-rpa-remote-pilot-aircraft-for-military-use\/","title":{"rendered":"Customs Circular 02\/2026 Dated 01\/02\/2026 &#8211; Clarification on the term \u2018RPA (Remote Pilot Aircraft) for Military Use\u2019\u00a0"},"content":{"rendered":"\n<p>The circular clarifies the scope of the customs exemption for \u2018RPA (Remote Pilot Aircraft) for military use\u2019 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 \u201cRPA\u201d is a broad term covering all remotely piloted aircraft, irrespective of nomenclature, including drones, Unmanned Aerial Vehicles (UAVs), and Unmanned Aircraft Systems (UAS).\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/taxinformation.cbic.gov.in\/view-pdf\/1003302\/ENG\/Circulars\"><em>(Link: Customs Circular 02\/2026 Dated 01\/02\/2026)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The circular clarifies the scope of the customs exemption for \u2018RPA (Remote Pilot Aircraft) for military use\u2019 under S. No. [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[37,41],"tags":[],"class_list":["post-4361","post","type-post","status-publish","format-standard","hentry","category-customs","category-circulars-customs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Customs Circular 02\/2026 Dated 01\/02\/2026 - Clarification on the term \u2018RPA (Remote Pilot Aircraft) for Military Use\u2019\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/customs-circular-02-2026-dated-01-02-2026-clarification-on-the-term-rpa-remote-pilot-aircraft-for-military-use\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Customs Circular 02\/2026 Dated 01\/02\/2026 - Clarification on the term \u2018RPA (Remote Pilot Aircraft) for Military Use\u2019\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"The circular clarifies the scope of the customs exemption for \u2018RPA (Remote Pilot Aircraft) for military use\u2019 under S. 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