Re-export procedural parity: Assistant Commissioner may allow re-exports and permit re-engineering of reimported goods under aligned EHTP/EPZ rules. Notification alignment standardises EHTP/EPZ procedural provisions: the Assistant Commissioner may allow re-export; goods used for training and production remnants destroyed with Assistant Commissioner permission are exempt from duty; re-imported goods for repairs, reconditioning or re-engineering may be re-engineered; re-import due to buyer failure is permitted within one year of export; goods imported for repairs/reconditioning/re-engineering may be exported within three years. The parity with EPZ/FTZ provisions is noted and requires issuance of a public notice.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Re-export procedural parity: Assistant Commissioner may allow re-exports and permit re-engineering of reimported goods under aligned EHTP/EPZ rules.
Notification alignment standardises EHTP/EPZ procedural provisions: the Assistant Commissioner may allow re-export; goods used for training and production remnants destroyed with Assistant Commissioner permission are exempt from duty; re-imported goods for repairs, reconditioning or re-engineering may be re-engineered; re-import due to buyer failure is permitted within one year of export; goods imported for repairs/reconditioning/re-engineering may be exported within three years. The parity with EPZ/FTZ provisions is noted and requires issuance of a public notice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
