Re-import duty exemption for goods exported under drawback or rebate, subject to time, sameness, and exclusion conditions. Exemption provides a re-import duty exemption for goods exported under drawback, rebate or under bond by exempting customs and additional duties in excess of specified amounts. The Table limits exemption to the amount of drawback/rebate/unpaid excise for such goods, prescribes duty on repaired goods based on fair cost of repairs including materials, insurance and freight both ways, and exempts other re-imported goods nil duty. Conditions require re-import within three years (extendable up to two years), the goods to be the same, and no change of ownership for repaired goods; specified exports and goods remanufactured abroad are excluded.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Re-import duty exemption for goods exported under drawback or rebate, subject to time, sameness, and exclusion conditions.
Exemption provides a re-import duty exemption for goods exported under drawback, rebate or under bond by exempting customs and additional duties in excess of specified amounts. The Table limits exemption to the amount of drawback/rebate/unpaid excise for such goods, prescribes duty on repaired goods based on fair cost of repairs including materials, insurance and freight both ways, and exempts other re-imported goods nil duty. Conditions require re-import within three years (extendable up to two years), the goods to be the same, and no change of ownership for repaired goods; specified exports and goods remanufactured abroad are excluded.
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