Import of second-hand goods for repair allowed free, subject to waste treatment compliance and mandatory re-export requirements. Para 2.31(III) of the Foreign Trade Policy permits free import of second hand goods for repair, refurbishing, re conditioning or re engineering, subject to the condition that waste generated during such processes is treated in accordance with domestic laws, rules, regulations and environmental, safety and health norms, and that the imported item is re exported as prescribed by the Customs notification.