Customs duty exemption for inward and outward processing permits conditional relief on imported or re-imported goods.

The Central Government may, by notification, exempt whole or any part of customs duty on goods imported for repair, further processing or manufacture, provided the goods are re-exported within one year from the clearance order, are identifiable in the export goods, and meet any additional conditions specified. Similarly, notwithstanding section 20, the Government may, by notification, exempt duty on goods re-imported after export for repair, further processing or manufacture where re-import occurs within one year, identifiability is maintained, and other notified conditions are satisfied.

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