Re-import of exported goods

[Samir Banerjee]

Exported Goods can be re-imported under Notification No. 158/95- Cus. dated 14-11-1995. Can the same goods be exported back after necessary repair/reconditioning or any other activities as prescribed under said notification to other buyer of different country?

If yes, what are the detail required to be furnished to the jurisdictional Custom Department at the time of

re-importation?

[YAGAY andSUN]

One to one correlation shall be required to be mentioned at the time of re-importation.Also refer para 2 of the aforesaid notification.

AI Summary

Re-importation under export notification requires one-to-one correlation and documentation to permit re-export after repair. Exported goods may be re imported under Notification No. 158/95 Cus for repair, reconditioning or other permitted activities and subsequently exported to another buyer, subject to the notification's conditions. At re importation, the jurisdictional customs department must be furnished with documentation demonstrating a one to one correlation between the re imported goods and the original export consignment and evidence of compliance with the notification's provisions.