Re Export of Imported Goods

[AnilKumar Vyas]

Dear Experts,

Thanks for your valuable suggestion ...............

We have imported a machine in March-2015, Now we want to export it for repair purpose to Supplier.

After Repair we will import it. Please suggest complete procedure for Re Export and Import.

Regards

AI Summary

Re-export for repair: ensure documentation, obtain GR waiver, and account for duty on repair costs upon re import.
Re-exported imported goods sent abroad for repair require documentary proof and identifiability to avoid being treated as fresh imports. Section 25A allows notification-based exemption subject to re-export timing, identifiability and other conditions. Operationally, goods may be removed on payment of duty or on LUT/bond, a GR waiver must be obtained and closed through the authorized dealer, and duty on re-import is assessed on the fair cost of repairs. Notification No. 46/2017 and scheme rules (e.g., EPCG) impose specific re-import time limits and extension mechanisms.