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Any notification regarding Re-exports, Customs - Exim - SEZ |
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Any notification regarding Re-exports |
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Hi , is there any notification/circular regarding re-export under repair and return ? Goods were Imported and now being exported for repair Posts / Replies Showing Replies 1 to 3 of 3 Records Page: 1
Sir, Please go through para 3 of Chapter 19 of CBEC's Customs Manual for details.
in case of Duty Drawback under Section 74 refund of both Customs duties as well as Integrated Tax and Compensation Cess paid on imported goods which are re-exported shall be available (same has also been substantiated by Circular No. 21/2017 -Customs dated 30-06-2017)
n this regard, the definition of “drawback” under Rule 2 (a) of the Re-export Rules, 1995 has been suitably amended to include refund of duty or tax or cess as referred in the CTA, 1975. Notification No. 57/2017-Customs (N.T.) dated 29.6.2017 may be referred in this regard. Page: 1 Old Query - New Comments are closed. |
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