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Any notification regarding Re-exports

kuldeep singh

Hi ,

is there any notification/circular regarding re-export under repair and return ?

Goods were Imported and now being exported for repair

Guidance on Re-Exporting Goods for Repair: CBEC Customs Manual, Section 74, Circular No. 21/2017-Customs A query was raised about notifications or circulars regarding re-exporting goods for repair and return. One response directed the inquirer to Chapter 19, paragraph 3 of the CBEC Customs Manual. Another response highlighted that under Section 74, duty drawback is available for customs duties, integrated tax, and compensation cess on re-exported goods, supported by Circular No. 21/2017-Customs. It was also noted that the definition of 'drawback' was amended in the Re-export Rules, 1995, with reference to Notification No. 57/2017-Customs. (AI Summary)
Customs - Exim - SEZ
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