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of <h1>Customs Circular Clarifies Six-Month Re-Export Duty Exemption Starts from Actual Clearance Date Under Notification 158/95</h1> The circular clarifies that for goods imported for re-export after processing, repairing, or similar activities under Customs notification No. 158/95, the six-month period for re-export exemption from customs duties is to be calculated from the date of actual clearance of the goods, not from the date of filing the Bill of Entry. This interpretation ensures that delays in verifying the identity of goods do not undermine the benefit of the exemption.
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