Duty liability in certain special circumstances :
A. Re-importation of goods produced/manufactured in India [Section 20]
If goods are imported into India after exportation therefrom, such goods shall be l iable to duty and be subject to all the conditions and restrictions, if any, to which goods of the like kind and value are liable or subject, on the importation thereof.
It implies that goods manufactured or produced in India, which are exported and there after reimported are treated on par with other goods, which are otherwise imported.
CONCESSIONS IN THIS REGARD
However, the following notifications have provided certain concessions in this regard:
(i) Concessional duty payable in case of re-importation of goods exported for repairs or exported under duty drawback, rebate etc.
| S.No. | Description of goods exported | Amount of import duty payable if re-imported |
| 1. | Goods exported under claim for duty drawback, rebate of excise duty, bond without payment of duty, etc. | Amount of incentive availed of at the time of export |
| 2. | Goods exported for repairs abroad | Duty payable on fair cost of repairs carried out including cost of materials used in repairs (whether such costs are actually incurred or not), insurance and freight charges, both ways. |
Conditions to be satisfied for claiming the above two concession/exemptions:-
(a) Time-limit for re-importation
The time limit for re-importation is 3 years. This is extendable to 5 years.
(b) Same goods
The exported goods and the re-imported goods must be the same.
(c) No change in ownership
In case of point (2.), the ownership of the goods should also not have changed.
[Notification no. 94/96 Cus. dated 16.12.1996]
(ii) Exemption to re-import of goods and parts thereof for repairs, reconditioning, reprocessing, remaking or similar other process
| S.No. | Goods manufactured in India and re-imported for | Time-limit for re-importation from the date of exportation | Other conditions to be satisfied |
| 1 | Repairs or for reconditioning | 3 years
In case of export to Nepal, such timelimit is 10 years. |
(a) Goods must be reexported within six months (extendable till one year) of the date of re-importation.
(b) The Assistant Commissioner/Deputy Commissioner of Customs is satisfied as regards identity of the goods. (c) The importer at the time of importation executes a bond. |
| 2 | (a) Reprocessing
(b) Refining (c) Re-making (d) Subject to any process similar to the processes referred to in clauses (a) to (c) above. |
1 year |
[Notification no.158/95 Cus. dated 14.11.1995]