NOTIFICATIONS
| Notification No. | Subject |
| Notification No. 46/2017-Customs Dated 30/06/2017 | Seeks to grant exemption to re-import of goods exported under duty drawback, rebate of duty or under bond on or before the 30th June 2017 |
| Notification No. 47/2017-Customs Dated 30/06/2017 | Seeks to grant exemption to re-import of goods in Fourth schedule exported under duty drawback, rebate of duty or under bond |
| Notification No. 158/95-Customs Dated 14/11/1995 | Exemption on goods and parts thereof (manufactured in India no matter whether of Indian or foreign manufacture) when imported/re-imported for repairs, reconditioning, reprocessing, remaking or similar other processes |
CIRCULARS
| Circular No. | Subject |
| Circular No. 14/97-Customs Dated 03/06/1997 | Clarification of the Customs Notification No. 158/95-Cus., dated 14- 11-1995 for exemption to re-import of Indian goods and parts thereof for repairs, reconditioning, reprocessing, remaking or similar other process |
| Circular No. 127/95-Customs Dated 14/12/1995 | Re-import of goods of Indian origin which were earlier exported for the purpose of repairs, re-conditioning, re-processing, refining, remaking etc. and re-export thereafter |
CUSTOM MANUAL 2023
| Chapter No. | Subject |
| Chapter 19 | Re-importation and Re-exportation of Goods |
COMMUNITY INSIGHTS
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Re-Export of Imported Goods After Repairs The goods which are manufactured in India and exported outside India, are sometimes returned back by the foreign customers in India for repairing purpose. In such situation the Indian company will repair the goods and re-export such goods after repair. In this respect there are many questions that usually arise like whether import duty is payable on import of goods which were originally exported............. Read More |
12.09.2024 |
