Re-Importation/Re-Exportation of Goods

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..... ithin the warranty period and returned. There are also goods which may have to be sent for special processes like electroplating, polishing or coating and re-imported. 2. It is to be noted that under Section 12 on import duties of Customs are leviable and no distinction is made whether the goods being imported had discharged duties earlier and they are being re-imported after exportation for particular purposes. Similarly, even if goods are indigenously manufactured which had been exported earlier under various export incentive schemes or duty drawback claim or even without any export incentive claim, when these are re-imported they attract and have to discharge the customs duty leviable on like import goods (as the duty is on the ac .....

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..... claiming any benefits as provided in the said notification, 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. 5. For availing the benefit of the said notification the Assistant Commissioner has to be satisfied that the goods are the same which were exported earlier and certain other conditions as laid down in the said notification. 6. Where the gods manufactured in India or parts thereof are re-imported into India for repairs or reconditioning or reprocessing/refining/remaking etc., and returned, complete exemption from the import duties leviable is available in terms of notification No.158/95-Cus dated 14.11.1995 if the re-importat .....

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..... n be made by sea, air, baggage or post. 2. Section 74 of the Customs Act provides for grant of 98% of the Customs duties leviable at the time of importation, by way of Drawback if it is re-exported by the importer, subject to laid down conditions to be satisfied. The re-export is to be allowed within two years from the date of import - (which period can be extended on sufficient grounds being shown) and goods have to be identified with the earlier import documents and duty payments - to the satisfaction of the Assistant Commissioner at the time of export. If such goods have been used in India after importation, refund is granted on a proportionate basis under Notification No.19/95-Cus dated 6.2.1995, as amended, and there being no .....

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