Re-importation duty: re-imported indigenous goods attract customs duty unless specific exemption notifications and conditions apply.

Re-importation of indigenously manufactured or previously imported goods ordinarily triggers Customs duty because the chargeability is on the act of importation; duties equivalent to benefits availed or leviable on like imports are payable unless a specific exemption notification applies. Returns of goods exported without claiming export incentives do not attract Customs duty. For goods sent abroad for repair or treatment, duty is assessed on a value including fair cost of repairs/treatment and related insurance and freight, subject to customs satisfaction of identity and prescribed conditions.

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