Export certificate issuance for frequent international travellers enables re-import duty exemption for personal electronic equipment. Export certificates may be issued in advance at major customs, airports or seaports to certify that listed articles are personal private property not for sale and that drawback is not claimed. To obtain import duty exemption on re-importation the articles must remain in the ownership of the exporter or family, be brought back within three years, and the re-importing person must produce the certificate and obtain customs endorsement before every departure; a copy may be retained by the departing airport customs officer.
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Provisions expressly mentioned in the judgment/order text.
Export certificate issuance for frequent international travellers enables re-import duty exemption for personal electronic equipment.
Export certificates may be issued in advance at major customs, airports or seaports to certify that listed articles are personal private property not for sale and that drawback is not claimed. To obtain import duty exemption on re-importation the articles must remain in the ownership of the exporter or family, be brought back within three years, and the re-importing person must produce the certificate and obtain customs endorsement before every departure; a copy may be retained by the departing airport customs officer.
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