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of <h1>Exemption on Customs Duties for Re-imported Personal Property: Key Conditions and Amendments Since 1966.</h1> The notification dated September 24, 1966, exempts re-imported private personal property, not produced or manufactured in India, from customs duties under specific conditions. These conditions include the identification of goods, no duty drawback on export, unchanged ownership or familial transfer, personal use, and re-importation within three years of export or within the time allowed by the Baggage Rules. The exemption applies fully or partially depending on alterations or repairs conducted abroad. Amendments have been made to this notification, including updates in 1969, 1970, and 2017.
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