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

Import Electronic Connectors to India, Export to Australia: Duty Drawbacks and IGST Refunds Possible Under Customs Act Section 11 A participant inquired about importing electronic connectors from the USA to India and then exporting them to Australia, questioning any restrictions and the possibility of duty refunds. A respondent confirmed the possibility of claiming duty drawbacks upon export. Another participant mentioned legal provisions for transshipment without duty payment and procedures for sea-to-sea international transshipment. A third response highlighted that duty drawbacks and IGST refunds are possible if duties were paid during import, provided the goods are not prohibited under Section 11 of the Customs Act. International shipment for both FCL and LCL is permitted.