Provisions relating to Re- importation of goods under Customs Act, 1962:
As per section 20 in case of any goods that have been imported into India after exportation there from, such goods shall be liable to duty and subject to such restrictions and conditions, if any, to which the goods of like kind and value are liable on the importation thereof.
However, re-imports are allowed for the following concessions as have been notified by the Central Government:
| Sl.No | Condition- | Importer will be liable to duties equal to – |
| 1 | Goods manufactured in India and re-imported into India
Ø For repairs or re-conditioning within 3 years from date of exportation ( 10 years in case of Nepal & Bhutan ) ;or Ø For re-processing; or refining; or re-making or other similar process within 1 year from date of exportation. |
NIL ,if –
Such goods are exported within 6 months from the date of their importation or such extended period not exceeding a further period of 6 months as the Commissioner of Customs may allow; and the AC is satisfied about the identity of the goods. |
| 2 | Goods exported for repairs abroad and re-imported by the same person within 3 years or extended period ,if any without being re-manufactured /re-processed | Duty leviable on value =
Fair cost of repairs carried out including cost of materials used in repairs plus Insurance and Freight charges, both ways. |
| 3 | Goods exported under claim of drawback or under bond without payment of duty or under claim for rebate and re-imported within 3 years or extended period ,if any ,without being re-manufactured /re-processed | The amount of benefit availed on account of duty drawback and excise duty concessions /rebate when the goods were exported. |