Re-Importation/Re-Exportation of Goods

Drawback on re-export enables duty refund when imported goods are identified and re-exported under prescribed conditions and controls.

Re-importation generally attracts customs duties on the act of importation, but exemption notifications and reliefs allow reduced liability or exemption for goods returned for repair, reconditioning, special processing, or personal warranty repairs, subject to identification, satisfaction of the Assistant Commissioner, prescribed return periods, bonds and non availment of export incentives; valuation for repair cases focuses on repair costs, materials, insurance and freight. Re-exportation permits drawback of import duties when the same goods are re-exported under identification and procedural conditions, with proportional reductions where goods have been used.