Seeks to amend notification No. 158/95-Customs dated 14th November, 1995 to allow re-import of certain indigenously manufactured electronic goods, for repair and reconditioning within seven years from the date of exportation, without payment of basic customs duty subject to the condition that the goods are re­-exported back after repair and reconditioning within one year from the date of re-importation - 60/2018 - Customs -Tariff

India Amends Customs Rule: Re-import of Electronics for Repair Allowed, Duty-Free, with Conditions.

The Government of India has amended notification No. 158/95-Customs to permit the re-import of certain indigenously manufactured electronic goods for repair and reconditioning within seven years from exportation, exempting them from basic customs duty. These goods must be re-exported within one year of re-importation. This amendment includes specific conditions such as identity verification by customs authorities and a bond by importers to ensure compliance. An annexure lists the eligible goods, including various electronic devices and apparatus. This amendment aims to facilitate the repair and reconditioning of exported Indian-manufactured goods.