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Issue ID : 109836
- 0 -

DUTY EXEMPTION PROCEDURE FOR IMPORTED GOODS MEANT FOR RE-EXPORT

Date 06 Feb 2016
Replies6 Answers
Views 6554 Views

Dear Sirs,

I am a manufacturer of beverages. I am importing containers, bottles, pouches (packing material), etc and re-exporting after filling them with beverages. Thereby, the imported goods serve as a packing material for the goods being exported.

I hold a Registration Certificate from Central Excise and Customs. I am not holding any advance license. Can anyone please explain me how to overcome the duty payable at time of import. I am prepared to submit a Bond or Letter Of Undertaking or Bank Guarantee or any other requirements. Please advise me of the procedure.

Many Thanks,

M/s United Agro.

6 answers
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- 0
Replied on Feb 7, 2016
1.

You may consider following Rules to solve your query or avail the Duty Drawback on packing material when re-exported.

Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996

- 0
Replied on Feb 7, 2016
2.

Dear Sir (YAGAY AND SUN),

Draw back is fine. But, I am looking at importing without paying any duty against bond or bank guarantee.

Is that possible under this notification - Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996?

Kindly advise.

With Best Regards,

M/s United Agro.

- 0
Replied on Feb 8, 2016
3.

Yes sir, please go through the above Customs Rules, 1996 and thereafter you may take further advise from the Jurisdictional Assistant Commissioner in the matter.

- 0
Replied on Feb 8, 2016
4.

SH.ZIAULLAH THIRUVALLUR,

In addition to above, you have three options:-

1. Advance License scheme

2. Free Trade Agreement (Search on google)

3. Notification No.12/2012-Customs

- 0
Replied on Feb 9, 2016
5.

Dear Mr. ZIAULLAH,

Agreed with Sh. Kasturi ji, Yagay & Sun & Mr. Mahir as to availing the benefit of Duty Drawback/ FTA/Notitication No. 12/2012

Advance Licence is not applicable for packing material.

Please note that the final product is beverages in your case which include the cost of packing material and NOT THE PACKING MATERIAL EXPORT.

- 0
Replied on Feb 27, 2016
6.

Dear All,

To avoid fulfilling various procedural requirements, it is better to import the packing material on payment of duty and claim rebate of the duty paid on the export product together with DBK.

Regards

suryanarayana

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