Exemption for re-imported goods for repairs allows duty-free return subject to re-export, identity verification and bonded undertakings. Exemption from customs duty and integrated tax is granted for goods re-imported for repairs, reconditioning, reprocessing, refining or remaking, subject to specified time limits, re-export obligations, identity verification by designated Customs officers, and execution of a bond undertaking that secures re-export and payment of differential duties on non-compliance; further conditions require processing in registered or bonded premises, maintenance of certified accounts, and handling of waste or operational loss under Customs supervision.
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.
Exemption for re-imported goods for repairs allows duty-free return subject to re-export, identity verification and bonded undertakings.
Exemption from customs duty and integrated tax is granted for goods re-imported for repairs, reconditioning, reprocessing, refining or remaking, subject to specified time limits, re-export obligations, identity verification by designated Customs officers, and execution of a bond undertaking that secures re-export and payment of differential duties on non-compliance; further conditions require processing in registered or bonded premises, maintenance of certified accounts, and handling of waste or operational loss under Customs supervision.
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