https://www.taxtmi.com/forum/issue?id=113925 Re-exported imported goods sent abroad for repair require documentary proof and identifiability to avoid being treated as fresh imports. Section 25A allows notification-based exemption subject to re-export timing, identifiability and other conditions. Operationally, goods may be removed on payment of duty or on LUT/bond, a GR waiver must be obtained and closed through the authorized dealer, and duty on re-import is assessed on the fair cost of repairs. Notification No. 46/2017 and scheme rules (e.g., EPCG) impose specific re-import time limits and extension mechanisms. en-us Thu, 05 Jul 2018 11:20:22 +0530 Thu, 23 Jan 2025 15:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113925 Re-exported imported goods sent abroad for repair require documentary proof and identifiability to avoid being treated as fresh imports. Section 25A allows notification-based exemption subject to re-export timing, identifiability and other conditions. Operationally, goods may be removed on payment of duty or on LUT/bond, a GR waiver must be obtained and closed through the authorized dealer, and duty on re-import is assessed on the fair cost of repairs. Notification No. 46/2017 and scheme rules (e.g., EPCG) impose specific re-import time limits and extension mechanisms. Discussion-Forum Customs Thu, 05 Jul 2018 11:20:22 +0530 https://www.taxtmi.com/forum/issue?id=113925