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<h1>Exemption for re imported export goods: customs duty relief subject to specified conditions and time limits.</h1> Exemption applies to re imported goods exported under export promotion schemes, relieving specified portions of customs and related duties up to amounts in the Table. Categories include goods exported under drawback/rebate/bond or DEEC/EPCG, goods exported for repair (duty on reconstructed value including repair cost, materials, insurance and freight), DEPB exports, treated precious stones, and certain SEZ aircraft parts. Exemptions are subject to conditions: goods must be the same, re imported within scheme specific time limits (with limited extensions), required intimation and acknowledgements to excise/licensing authorities, possible transit bonds for clearance, and additional duty where exported value fulfilled export obligations via nominated agencies.
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