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of <h1>Indian customs allows duty-free re-import of exported goods after repairs or reprocessing with time limits and bond requirements</h1> Indian customs circular clarifies procedures for re-importing goods of Indian origin previously exported for repairs, reconditioning, reprocessing, refining, or remaking. The notification exempts these goods from customs duties under specific conditions. For repairs and reconditioning, re-importation must occur within three years of export, with re-export required within six months. For reprocessing, refining, and remaking, re-importation must happen within one year, with re-export within six months. Importers must execute bonds guaranteeing re-export and payment of duty differences if conditions are violated. Processing must occur in factories under Central Excise control or customs bonded warehouses. The notification covers expanded processes including changing packaging, remaking damaged medicine tablets, and reprocessing chemicals. It applies to goods exported under various schemes and provides duty exemption for quantity losses during processing.
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