https://www.taxtmi.com/forum/issue?id=106887 Re-importation of exported goods incurs duty where export incentives, rebates or exemption schemes were availed; if no such benefits were claimed and the goods are indigenously manufactured and returned in the same condition, duties may not be leviable. Repair returns attract duty on a value reflecting repair costs, materials, insurance and freight. Exemption from duty for re-imported goods for repair or reconditioning requires satisfaction of identity, specified time limits, re-export within six months and execution of bonds. Personal property repaired free under warranty may be exempt provided no incentives were claimed, but duties on alteration or repair costs can apply. en-us Fri, 06 Jun 2014 14:10:30 +0530 Thu, 23 Jan 2025 15:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106887 Re-importation of exported goods incurs duty where export incentives, rebates or exemption schemes were availed; if no such benefits were claimed and the goods are indigenously manufactured and returned in the same condition, duties may not be leviable. Repair returns attract duty on a value reflecting repair costs, materials, insurance and freight. Exemption from duty for re-imported goods for repair or reconditioning requires satisfaction of identity, specified time limits, re-export within six months and execution of bonds. Personal property repaired free under warranty may be exempt provided no incentives were claimed, but duties on alteration or repair costs can apply. Discussion-Forum Customs Fri, 06 Jun 2014 14:10:30 +0530 https://www.taxtmi.com/forum/issue?id=106887