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

[kamal chordia]

Dear Mayur

Please note that custom duty leviable on repairing charges as mentioned on the repairing invoice.

Further you have to establish to customs department that the parts is for repair and return basis.

Thanks & regards

Kamal

[Ganeshan Kalyani]

Sir, refer issue id 107214. Thanks.

AI Summary

Custom duty on repair charges applies to re imported goods for repair; establish repair and return status. Customs duty on goods re imported after export for repair is leviable on the repairing charges shown on the repair invoice; importers must establish to customs that the parts are on a repair and return basis as evidential support for that treatment.