Duty on Re-Import of Exported goods for repair

[Guest]

Dear Sir,

We have exported some material outside india for repair.

Now Repair is done & we want to re-import the same repaired material.

Please let us know if their is any duty applicable on this cargo.

For ex - Invoice value is AUD 20000.00 ( value for custom purpose only )

Now repair cost is AUD 1000.00

If any duty ?? if yes than on which amount. Any supporting notification of india customs & excise.

Please guide

Thanks

Mayur Dessai

AI Summary

Customs Duty on Re-Imported Goods: Pay Duty Only on Repair Costs as Per Invoice, Not Full Value. A user inquired about the customs duty applicable on goods exported from India for repair and subsequently re-imported. The query involved whether duty should be paid on the entire invoice value or just the repair cost. A respondent clarified that customs duty is applicable on the repair charges as stated in the repair invoice. Additionally, it was advised to demonstrate to the customs department that the goods were exported for repair and will be returned. Another respondent referred to a specific issue ID for further reference.