https://www.taxtmi.com/manuals?id=1496 Re-importation attracts customs duty as a levy on the act of importation, but reliefs by notification prevent double duty where goods return for repair, reconditioning or warranty work, subject to identity verification, time limits, non availment of export incentives and bond execution. Re-exportation permits Drawback or refund when goods are identified with earlier importation and re-exported or otherwise disposed of within prescribed periods, with proportional relief for prior use and exclusions for certain goods; Customs satisfaction and procedural compliance are required for all reliefs. en-us Thu, 07 Jul 2016 16:56:00 +0530 Sat, 23 Sep 2017 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1496 Re-importation attracts customs duty as a levy on the act of importation, but reliefs by notification prevent double duty where goods return for repair, reconditioning or warranty work, subject to identity verification, time limits, non availment of export incentives and bond execution. Re-exportation permits Drawback or refund when goods are identified with earlier importation and re-exported or otherwise disposed of within prescribed periods, with proportional relief for prior use and exclusions for certain goods; Customs satisfaction and procedural compliance are required for all reliefs. Manuals Customs Thu, 07 Jul 2016 16:56:00 +0530 https://www.taxtmi.com/manuals?id=1496