import -export

[ved batra]

If I import electronic connectors through courier from USA to India and than export these goods as such to Australia. Is there any restriction in doing so ? Do I get refund of any duty paid at the time of import ?

[Rajagopalan Ranganathan]

Sir,

You can do so. You can claim drawback of duties paid at the time of import of the connectors when you export the finished goods to Australia.

[ved batra]

Sir,Thanks. But section 54 of CA,62 provides that "Transhipment of certain goods without payment of Duty". Further by sea The Chennai Commissionrate III vide Facility Circular No.28/2016 has prescribed a procedure for sea to sea International transhipment for import transhipment. Under regulation 6(b) of "Goods imported(condition of transhipment) regulations ,1995) transhipment by aircraft has been provided. Your comments please.

With regards. V.P.Batra

[YAGAY andSUN]

If you paid any duties at time of import into India and subsequently exporting it out of India then you may get duty drawback and refund of IGST, otherwise not. However, such goods should not be prohibited goods under Section 11 of th Customs Act.

Further, transshipment of imported goods to any place outside India (termed as International Shipment) for FCL as well as LCL is permitted.

AI Summary

Duty drawback entitlement may apply when imported goods are later exported, subject to prohibition and transshipment rules. Imported electronic connectors subsequently exported in the same condition may attract duty drawback and refund of IGST, subject to compliance with procedural requirements and provided the goods are not prohibited. Transshipment by sea or air, including FCL and LCL movements, is permitted under existing transshipment rules and facility procedures, and claimants must follow prescribed operational steps to secure any drawback or refund.