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of <h1>India Exempts Certain Re-Imported Goods from Customs Duties Under Notification 46/2017-Customs, Effective July 1, 2017.</h1> The Government of India issued Notification No. 46/2017-Customs, effective July 1, 2017, exempting certain re-imported goods from customs duties. This applies to goods exported under duty drawback, rebate of duty, or bond schemes before June 30, 2017. The exemption covers excess customs duty, integrated tax, and compensation cess beyond specified amounts. Conditions include timely re-importation, unchanged ownership, and compliance with specific schemes like DEEC, EPCG, and others. The notification excludes goods exported by 100% export-oriented units or from public/private warehouses. It clarifies applicability to exports cleared under section 51 of the Customs Act, 1962.
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