RE-IMPORT OF EXPORTED GOODS LONG BACK, Customs - Exim - SEZ

[P.V. MANIKANTAN]

Sir

I would like to get clarification on the below :-

We had been exported nearly about 1000 items 2 Years back and from which 70 percent of the items to be imported abck as it is not consumed and Customer don't need tha parts now

Kindly confirm, whether it is any possibilities to import the exported goods without any duty. If, what are the documents has to be produced ? ( FYI, the items don't have any identificvation marks as all of them are parts imported by using Advanve license scheme )　

　with warm regards,

P.V.Manikantan

Posts / Replies

[Rajagopalan Ranganathan]

Dear Shri. Manikantan,

The procedure for re-import of exported goods are given in para 2.3 of Chapter 19 of Customs Manual 2014 which reproduced below for your guidance-

         (i) on re-import of indigenously manufactured goods under duty Drawback/rebate claims, export under bond or under other claim of export incentives, essentially the duties equivalent to the export incentives etc. availed have to be paid, on re- importation. Thus, if the goods were exported on payment of Central Excise duty, without claiming any rebate, and without claiming any export incentives such as Drawback or benefits of the duty exemption schemes, EPCG schemes, and where the indigenously manufactured goods are being returned then no Customs duties are leviable. Further, were the indigenously manufactured goods are exported for repair and returned without claiming any benefits, duty is to be paid on a value comprising fair cost of repairs including cost of materials used in repairs, insurance and freight charges both ways. Basically the benefit is available if the Assistant/Deputy Commissioner of Customs is satisfied that the goods are the same which were exported earlier and certain other conditions as laid down in the said notification are fulfilled.[Refer Notification No.94/96- Cus, dated 16-12-1996]

(ii) Goods manufactured in India or parts thereof that are re-imported for repairs orreconditioning or reprocessing/refining/remaking etc. are exempt from duty subjecttothe condition that the re-importation takes place within a specified period; the goods are re-exported within six months of re-importation; the Assistant/Deputy Commissioner of Customs is satisfied as regards the identity of the goods; and certain other conditions ensuring re-export including execution of bonds are fulfilled.[Refer Notification No.158/95-Cus, dated 14-11-1995]
 imported private personal property, which was imported earlier but exported out for any alteration, renovation, repair free of charge etc. is exempt from duty subject to the condition that the goods are repaired on free of charge basis in accordance with the terms of warranty given by the manufacturers and in accordance with the established trade practice and Drawback or other incentives have not been availed. However, certain Custom duties equivalent to the cost of alterations/renovations/additions/repairs, if any, are payable.[Refer Notification No.174/66-Cus1966]​         

[Pradeep Khatri]

Dear P.V.Manikantan,

For fulfilling the export obligation and for getting the EODC against Advance Authorization, such rejection or re-importation of exported goods would not be considered.

Regards,

Team YAGAY & SUN

(Management & Indirect Tax Consultants)

[P.V. MANIKANTAN]

Sir

Thanks for your immediate reply and suggestion !

Also I would like to know, If i didn't claim any rebates as you said above, is it possible to re-import the goods without Customs duty, eventhough it was exported 3 Years back

Thanks & regards,

P.V.Manikantan

[Pradeep Khatri]

Dear P.V. Manikantan,

Though law is silent on this matter but in this scenario, one to one correlation would be a difficult task, a genuine reason for returning the goods after 3 years would also be questionable by the Customs Authorities.

Please check with your CHA and the concerned Customs Authorities.

Regards,

Team YAGAY & SUN

(Management & Indirect Tax Consultants)

[Deepkiran Khanwalkar]

Dear Sir,

We exported certain Goods in Nov 2015 which were returned by customer due to their financial problems. We have to custom clear the goods under 94/96 notifications. Please confirm in the shipping bill to be submitted for reimport what are the details to be shown towards the cost of goods ie. value of the cargo as we have to pay the import duty on the ct1 bond which we submitted as per your suggestion.Do we show the purchase bill of our supplier ?

thank you,

Deepkiran