Re-importation and Re-exportation of Goods

Duty on re importation and re exportation: reliefs available for repair, warranty returns and defective imports subject to identity and time conditions.

Re-importation attracts customs duty as a levy on the act of importation, but reliefs by notification prevent double duty where goods return for repair, reconditioning or warranty work, subject to identity verification, time limits, non availment of export incentives and bond execution. Re-exportation permits Drawback or refund when goods are identified with earlier importation and re-exported or otherwise disposed of within prescribed periods, with proportional relief for prior use and exclusions for certain goods; Customs satisfaction and procedural compliance are required for all reliefs.