https://www.taxtmi.com/forum/issue?id=108509 Use of third country movement via a switch bill of lading, supported by an Indian invoice, allows repatriation of foreign exchange to India while the goods bypass physical landing in India. Where shipments do not enter India, Indian customs duty does not apply; applicable duties and regulations are those of the destination jurisdiction. Appropriate documentary evidence of the transaction and the switch bill of lading is required to satisfy authorities. en-us Tue, 28 Apr 2015 14:40:38 +0530 Thu, 23 Jan 2025 15:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108509 Use of third country movement via a switch bill of lading, supported by an Indian invoice, allows repatriation of foreign exchange to India while the goods bypass physical landing in India. Where shipments do not enter India, Indian customs duty does not apply; applicable duties and regulations are those of the destination jurisdiction. Appropriate documentary evidence of the transaction and the switch bill of lading is required to satisfy authorities. Discussion-Forum Customs Tue, 28 Apr 2015 14:40:38 +0530 https://www.taxtmi.com/forum/issue?id=108509