Exemption to re-import of goods exported under duty drawback, rebate of duty or under bond on or after the 1st July 2017 - 45/2017

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Fourth Schedule
Miscellaneous
Section 002(14)
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CGST
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Additional Duties
Baggage and Personal Importation by passengers and tourists
Donations and Gifts
Durable containers and freight on such containers from Port to ICDs
Education Cess
Effective rates of duties under various chapters
Exemption Notifications - Re-Import of goods
Export Promotion - 100% EOU, FTZ, STP and EHTP Schemes
Export Promotion - Advance Authorisation
Export Promotion - Advance Customs Clearance Permits:
Export Promotion - Advance Licences for deemed exports
Export Promotion - Advance Licencing Scheme/DEEC Scheme:
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Export Promotion - Duty Credit Entitlement Certificate Scheme
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Imports for educational, training, research and testing purposes:
Imports for Oil exploration, Exhibitions,Seminars, Research etc.
IMPORTS FROM SPECIFIED COUNTRIES / AREAS
Imports of Goods for Specific use in Industrial Production
Miscellaneous Exemption Notifications
National Calamity Contingent Duty
Packaging Materials, Durable Containers, Packages and Spare Bags
Samples
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Specific Exemption
Sports Goods, Prizes, Medals and Trophies etc.
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Exhibitions and Trade Fairs
Export / EOUs / STP & EHTP
Export Promotion Scheme
Gas and Oil Authorities / Companies
Goods for Specific Use or Purposes
Goods of Special Importance (GSI)
Goods Produced in Specific Areas
Job Work
Miscellaneous Exemptions
NCCD
Produced in Govt. Factories, Mines, Mints, Prisons, Defence
Repair, Reconditioning and Re-engineering
Set-off of Duty
Ship, Ship Soteres and Ship Breaking
Small Scale Exemption
Solar and Other Natural Energy, Chulhas and Nuclear Fuel
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Technical, Educational and Research Institutions
Textile and Textile Articles
Tobacco and Tobacco Substitutes (like pan masala, biris)
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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

<h1>Re-import exemption: customs duty and GST excess waived on specified re-imported exports subject to prescribed procedural and documentary conditions.</h1> Exemption from customs duty and corresponding integrated tax and compensation cess is provided on re-import of goods exported under drawback, rebate, bond, or specified export schemes, limited to amounts indicated in the Table and subject to conditions including intimation to customs and licensing authorities, execution of transit bonds where applicable, production of re-import certificates, category-specific valuation rules for repairs and treatments, time-limit requirements with possible extensions on sufficient cause, and specified exclusions for certain export origins and schedules.

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