Import of second hand goods under CTI 90275090

[MK Singh]

My query is as under:

1. Can the second hand goods imported under CTI 90275090 avail benefit under Notification 024/2005 Customs? Since, this notification is for the manufacturing of the goods, can second hand medical goods/equipments come in the purview of Notification 024/2005? Pl guide.

2. Sometimes it is seen that Ministry of Environment, Forest and Climate Change issued Office Memorandum regarding import of used medical equipment. In such case whether importer need any authorisation or any license for import of second hand equipment from DGFT in addition of Ministry's approval? Pl clarify?

[Narayana Chambers]

Response to Query No. 1

We understand that Goods sought to be imported are classifiable under HSN: 90275090.

As per Entry no. 34, N/N 24/2005, dated 01-03-2005, all goods classified under Heading 9027 50 would be exempt from BCD. It may be noted that such exemption is without condition. 

Thus, import of second-hand goods would also be exempt under N/N 24/2005. However, you will have to separately comply with Para 2.31, Foreign Trade Policy. 

Response to Query No.2

I could not understand your query. However, the environmental compliances are implemented by MoEF /CPCB, whereas FTP is implemented by DGFT. You will have to comply with both the Regulations, if they are applicable to your Product. 

AI Summary

Exemption under Notification 24/2005 covers second hand medical equipment, but environmental and FTP approvals remain required. Imports under HSN 90275090, including second hand medical equipment, are exempt from basic customs duty under Notification 24/2005 without condition, but importers must comply with applicable Foreign Trade Policy eligibility and procedural requirements and obtain any separate environmental or sectoral approvals that apply.