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of <h1>Customs Act, 1962: Re-imported Goods May Get Duty Relief; Re-exported Goods Eligible for 98% Duty Drawback.</h1> The Customs Manual outlines provisions for re-importation and re-exportation of goods under the Customs Act, 1962. Re-importation involves goods returned after export due to reasons like repair or exhibition, with duties applicable unless exempted. Indigenously manufactured goods re-imported for repairs may receive duty relief, provided no export incentives were claimed. Re-exportation, often due to defects or non-conformity, allows for a 98% duty Drawback if done within two years of import. Refunds are possible for defective goods, provided they haven't been used post-importation, with certain exceptions for perishable items and goods past their shelf life.
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