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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clarification on Customs Duty Exemptions for Reimported Goods through Post under Notifications 45/17-Cus and 46/17-Cus.</h1> The circular clarifies the applicability of notifications No. 45/17-Cus and 46/17-Cus, both dated 30th June 2017, concerning re-imports of goods previously exported through post. These notifications exempt customs duty on reimported goods, replacing notification No. 94/96-Cus due to GST implementation. Notification No. 45/17-Cus applies to goods exported on or after 1st July 2017, while No. 46/17-Cus applies to those exported before this date. The circular confirms that these notifications also cover re-imports of goods exported via post, despite section 51 of the Customs Act not applying to such exports.
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