Import the part of final product as a free of cost

[P Ovhal]

Sir,

If our oversies customer has been provided a part of our final product and that part can be used for final product. They do not charge any cost because, this part used as a component for our final product tobe supply to him.

so, can will be import that part as a free of cost?

Please explain the procedure.

[Radha Arun]

You can import the item duty-free under notification 32/97-Cus

AI Summary

Duty-free import of free-of-cost components allowed for incorporation into exported final products under customs notification.
A component supplied free of cost by an overseas customer for incorporation into the supplier's final product may be imported duty-free for use in that exported final product pursuant to notification 32/97-Cus.