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of <h1>India Extends Re-import Period to 5 Years, Adds Duty Exemptions for Aircraft Lubricants and Fuel in New Customs Notification.</h1> The Government of India has issued Notification No. 39/2024-Customs, amending Notification No. 45/2017-Customs to extend the re-import period from three to five years. It introduces new entries for lubricating oil and fuel used in aircraft engines, specifying conditions for duty exemptions. Lubricating oil and fuel used by Indian Airlines or the Indian Air Force are exempt from customs duty and integrated tax, provided no drawback or refund was claimed at departure. The notification is effective from July 24, 2024, and includes corrections made on July 29, 2024.
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