Process for sending the capital goods for repairs out side india.

[chaganti srinivas]

Dear All, Please let me know the process for sending the capital goods ( motor & other parts) for repair out side india and re import with out payment of customs / Excise duties.

[kiran pai]

Dear Sir, Please go through Notification No.42/2001-Central Excise (N.T.) for Re-import of exported goods for repair etc. and subsequent re-export there on.

[Rama Krishana]

Kindly refer to notification no. 43/96 dated 23-7-1996 Cus which exempts re-import of goods. There are certain other specific notifications under customs which exempts export of imported goods for repair and allow re-import thereof without payment of customs duty. But, it appears there is no general notification has been issued in this regard. Therefore, you may export the goods under some export promotion scheme and re-import the same after repair, if you are not entitled for specific exemption notifications.

[Rama Krishana]

In addition you may also see notification no. 174/1966 regarding exemption to personal private property exported and re-imported into India after repair. https://www.taxtmi.com/notifications?id=3358

AI Summary

Re-import exemption for repaired goods allows duty-free return when export and re-import comply with notification requirements. Specific notifications permit re-importation of exported goods after repair without payment of customs or excise duties, notably an excise notification on re-import for repair and a customs notification exempting re-import of certain goods; relief is available only where export and re-import comply with the notifications' procedural and documentary requirements, and alternative routes include export promotion schemes or narrow personal effects exemptions.