Exemption to re-import of goods in Fourth schedule of the Central Excise Acct, 1944 exported under duty drawback, rebate of duty or under bond - 47/2017 - Customs -Tariff

Re-import exemption: duty relief available up to prior drawback or rebate, subject to documentary and procedural conditions.

Re-import exemption allows relief from customs and specified additional duties for Fourth Schedule goods re-imported to the extent of drawback, rebate, remission or duty not paid at export, subject to documentary proof of amounts allowed at export, intimation to customs and licensing authorities with dated acknowledgement, possible transit bond and cancellation upon production of customs receipt certificate; eligibility requires the goods be the same (not reprocessed abroad) and observes statutory time limits and specified exclusions.