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of <h1>India Exempts Re-Imported Goods from Customs Duties and Taxes under Notification No. 45/2017, Effective July 1, 2017.</h1> The Indian government issued Notification No. 45/2017, effective from July 1, 2017, exempting re-imported goods from certain customs duties, integrated taxes, and compensation cess. This applies to goods exported under duty drawback, rebate, or bond schemes. The notification outlines conditions for re-importation, including timelines and procedural requirements, and specifies exemptions for goods exported for repair, treatment, or maintenance. It also details conditions for goods exported under various trade schemes, ensuring they are the same items upon re-import. The notification excludes certain goods from exemptions, such as those exported by specific entities or under certain conditions.
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