https://www.taxtmi.com/circulars?id=1379 Export certificates may be issued in advance at major customs, airports or seaports to certify that listed articles are personal private property not for sale and that drawback is not claimed. To obtain import duty exemption on re-importation the articles must remain in the ownership of the exporter or family, be brought back within three years, and the re-importing person must produce the certificate and obtain customs endorsement before every departure; a copy may be retained by the departing airport customs officer. en-us Tue, 08 Jan 2002 00:00:00 +0530 Tue, 03 Feb 2026 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1379 Export certificates may be issued in advance at major customs, airports or seaports to certify that listed articles are personal private property not for sale and that drawback is not claimed. To obtain import duty exemption on re-importation the articles must remain in the ownership of the exporter or family, be brought back within three years, and the re-importing person must produce the certificate and obtain customs endorsement before every departure; a copy may be retained by the departing airport customs officer. Circulars Customs Tue, 08 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1379