Exemption to imports for the purpose of Export to Bhutan

[BRIJMOHAN GOYAL]

Sirs,

Pl clarify and  forward  your views on Notification No. 38/96- customs dtd. 23-07-1996 regarding - 1(b)     " Goods imported into India from a foreign country for the purpose of export to Bhutan "

We are executing Hydro Project in Bhutan . We are  importing raw material, components and semi-finished items from forign country and doing value addition in our factory and converted into Assembly using import as well as indegenous items.

Pl advise exemption on  custom duty on imports can be availed under notification 38/96.if benefit available,then,  Documents required for custom duty exemption.

Thanks,

BM Goyal

AI Summary

Customs exemption for imports destined to Bhutan enables duty-free entry when imported for export to Bhutan, subject to documentation.
Imports into India from a foreign country imported for the purpose of export to Bhutan qualify for a customs duty exemption under Notification No. 38/96, which exempts specified goods under the First or Second Schedule of the Customs Tariff Act from customs and additional duties when imported for onward export to Bhutan. To claim the exemption, importers must produce documentary proof including a Commercial Invoice, Packing List, excise/Bhutan Invoice and the Bill of Entry evidencing the import and intended export.